My wife and I are now residents in France, in Aveyron (12). I am 55, Jackie 53.
We have both, separately, received notice to attend the Prefecture to collect our Carte de Sejour. We each hold a Carte Vitale. We both made our first declaration des Impots sur Revenue in 2018 for the year ending december 2017.
I am in receipt of quarterly payments from an Assurance Vie policy, registered in Luxembourg.
We want to start a micro-brasserie in our barn, producing less than 2.000 l/week.
We are at the point of signing up at the Aveyron Chambre de Metiers et Artisans but not sure which statut juridique to follow.
We have already bought equipment, and will be having some construction work done, which could be amortised over a period of years. That would preclude registering as a microenterprise. That leaves us the option of Enterprise Individuelle or Societe.
Initially we will have a lot of costs and no income. We intend to sell product at local markets and to local businesses for resell. Our first few months should see a Chiffre d’Affaires prorataed to €12.000 and anticipate growing to €48.000 (prorataed) after a year. The equipment we have would allow us to grow the CA to €96.000 if we then switched to wholesale only, more if demand in the retail markets was sufficient.
We want to establish our presence here, especially with the current political turmoil surrounding the relationship between the UK and the EU. My gut feel is that I would like both of us to be specifically named in relation to the company.
Which would be the best vehicle for us? EI with conjoint, or Societe with both named as 50% owners?
Aveyron is a ZRR, and we anticipate that all, or more than 75% of our product willbe sold in the department. IIRC that would lead to a 100% exoneration of Impots sur Revenue..