Freelance Blog — Tax & Legal Guides for French Independents
Practical guides on social charges, legal structures and taxation for French freelancers and micro-entrepreneurs. Updated 2026.
64 articles
Freelance Terms of Sale (CGV): Why and How to Write Them
General terms of sale frame every assignment and protect you in a dispute. What they must contain, when they are mandatory and how they fit with the quote.
Closing Your Micro-Enterprise: The Deregistration Procedure
Ceasing your micro-entrepreneur activity follows a simple procedure that should not be rushed. Cessation declaration, final revenue declaration, CFE and the right timing explained.
Running Several Activities in One Micro-Enterprise: The Rules
A single micro-enterprise can host several activities. Main activity, per-activity rates, overall caps and declaration: the manual for multi-activity in 2026.
Freelance Training: CPF, CFP and Funding in 2026
Freelancers contribute for training and have rights. CPF, CFP contribution, training funds (FIFPL, AGEFICE): how to fund your training in 2026.
Combining a Micro-Enterprise, RSA and Activity Bonus in 2026
Launching your micro-enterprise while receiving the RSA or activity bonus is possible. How your income is counted, the quarterly declaration and the pitfalls to avoid.
SASU or EURL in 2026: The Comparison to Choose Well
Social regime, dividends, cost, taxation: the complete head-to-head between SASU and EURL to choose the right company in 2026 based on your remuneration strategy.
Micro-Enterprise: 8 Costly Mistakes (and How to Avoid Them)
Confusing revenue and income, forgetting the CFE, missing the VAT threshold, neglecting retirement: the most frequent micro-entrepreneur mistakes and the reflexes to avoid them.
Collaborating Spouse: Status, Rights and the 5-Year Limit
Your spouse works in your business? The collaborating-spouse status protects them and opens rights. How it works, contributions, alternatives and the time limit.
Chasing a Client Who Doesn't Pay: The Freelance Procedure
From the friendly reminder to the payment order, every step to recover an unpaid invoice. Penalties, the €40 indemnity, formal notice and remedies explained.
ARCE: Receiving Your Unemployment as Capital to Start a Business
ARCE pays 45% of your remaining unemployment rights as capital to fund your business creation. How it works, the two-instalment payment and ARCE versus keeping the ARE.
Managing Irregular Freelance Cash Flow
Jagged income, deferred contributions, tax to provision for: the method to smooth your freelance cash flow and never be caught short.
BIC or BNC: Correctly Classifying Your Freelance Activity
The BIC or BNC category determines your contribution rate, allowance and fund. How to classify your activity in 2026 and handle mixed activities.
The Freelance Quote: Mandatory Details and Legal Value
A well-drafted quote secures the assignment and acts as a contract once signed. When it is mandatory, what it must contain and how to turn it into a firm agreement.
Mandatory Invoice Details in 2026 (+ What's New)
A non-compliant invoice exposes you to penalties. The full list of mandatory details in 2026, the VAT-franchise cases and the new e-invoicing fields.
Corporate Tax 2026: Rates, Calculation and Instalments
Reduced 15% rate, standard 25% rate, conditions, quarterly instalments and loss carry-forward: everything an SASU or EURL director needs to know about corporate tax in 2026.
Pay-As-You-Earn for the Self-Employed: Instalments and Adjustments
With no employer to withhold tax, the self-employed pay by instalments set by the tax office. How it works, the first year, adjustment and the difference from the flat-rate income tax.
8 Legal Tax Optimisation Levers for Freelancers
Reduce your tax and contributions safely: regime choice, flat-rate income tax, retirement savings, actual expenses, company status. Eight legal levers, explained and quantified.
Freelance and Digital Nomad: Tax Residence and Contributions
Freelancing from abroad is appealing, but taxation is a minefield. Tax residence, treaties, social contributions and micro status: the essential markers.
Declaring Your Micro-Enterprise Income (2042-C-PRO)
Every spring, the micro-entrepreneur reports revenue on form 2042-C-PRO. Allowances, flat-rate income tax, boxes to fill: the step-by-step guide.
Form 2035: The Guide to BNC Under the Real Regime
Form 2035 is the profit declaration for liberal professions under the real regime. Income, expenses, carry-over to the 2042-C-PRO, OGA and deadlines: the complete manual.
Deductible Business Expenses: The Freelancer's List
Under the real regime, every euro of justified expense reduces your taxable profit. The list of deductible costs, the rules to follow and the traps to avoid.
Freelance VAT Regimes: Franchise, Simplified Real, Normal Real
Base franchise, simplified real or normal real: which VAT regime for your activity? Thresholds, filing obligations and switching explained simply for 2026.
Invoicing a Foreign Client: VAT and Details (EU and Non-EU)
Reverse charge, intra-community VAT, DES, non-EU operations: the rules for invoicing a foreign client, explained for freelancers, even under the VAT franchise.
Student Freelancer: Status, Charges and Caps in 2026
Being a student and a micro-entrepreneur: conditions, youth ACRE, impact on scholarships, housing aid and tax attachment. The guide to start without bad surprises.
Health Insurance and Income Protection for Freelancers in 2025: Costs and Why It Matters
SSI coverage gaps, cost of TNS health insurance (average €75/month), Madelin law, income protection for sickness and disability: everything a self-employed person needs to know in 2025.
Raising Your Freelance Day Rate Without Losing Clients
Charge more without scaring clients off: shift to value, specialise, raise in steps and communicate an increase. The complete method to revalue your day rate.
Combining a Job and a Micro-Enterprise: The 2026 Rules
Employee and self-employed at once: it is legal and common. Exclusivity clause, duty of loyalty, double contributions and the civil-service case explained.
From Micro-Enterprise to a Company: When and How
Five signals show it is time to leave the micro for an SASU or EURL. The step-by-step process, the right timing and the mistakes to avoid during the transition.
Finding Your First Freelance Clients: The Channels That Work
The lifeblood of the beginning freelancer. Network, platforms, LinkedIn, outreach, content: the acquisition channels that really work to land your first assignments.
SAS or SASU: What Are the Differences in 2026?
SAS and SASU follow the same rules, with one difference: the number of shareholders. Governance, taxation, switching between them and when bringing in partners changes everything.
Becoming a Freelancer: The 10-Step Checklist
From idea to first clients, the complete roadmap to go freelance in 2026: offer, status, registration, tools and growth. Nothing forgotten.
Sole Proprietorship Under the Real Regime in 2026
The single sole-proprietor status now protects your personal assets. How the real regime works, deductions, TNS contributions and the option for corporate tax.
URSSAF Monthly or Quarterly Declaration: How to Choose in 2025
Monthly or quarterly? 2025 deadlines, practical differences, how to switch before 31 October, and why URSSAF recommends monthly declarations.
Umbrella Company or Micro-Enterprise: Which to Choose?
Two ways to start without forming a company. A comparison of costs, social protection, unemployment and freedom between umbrella employment and the micro-enterprise.
ATI: The Unemployment Benefit for the Self-Employed
The self-employed don't contribute to unemployment, but the ATI offers a safety net under strict conditions. Amount, duration, eligibility: what to know in 2026.
Micro-Enterprise 2026: The Complete Beginner's Guide
Set up and run your micro-enterprise in 2026: registration at the single window, caps, contributions, VAT, ACRE and first obligations. The starting point to get going.
Maternity and Paternity Leave for the Self-Employed in 2026
Maternity rest allowance, daily benefits, minimum leave duration and paternity leave: the parenthood rights of the self-employed, explained for 2026.
EURL: The Complete 2026 Guide (TNS Manager, Income or Corporate Tax)
Understand the EURL in 2026: the manager's TNS status, contributions at ~45%, the choice between income tax and corporate tax, and dividend treatment.
SASU: The Complete 2026 Guide (Setup, Charges, Dividends)
How the SASU works in 2026: president status, contributions on salary, corporate tax, salary/dividend trade-off and flat tax. The guide to help you decide.
Sick Leave for the Self-Employed: Allowances in 2026
The micro-entrepreneur is entitled to daily allowances in case of sick leave, under conditions. Calculation, waiting period, caps and the value of supplementary provident cover.
SASU: Dividends vs Salary — What Strategy in 2025?
How to balance salary and dividends in a SASU to maximise net income? Corporate tax, 30% flat tax, employee-equivalent contributions, worked examples and pitfalls.
BNC Contributions 2026: Why the Rate Rises to 25.6%
The BNC micro-social rate rises to 25.6% in 2026. We explain the social-base reform, the impact on your net income and the gain on your pension rights.
Micro-Entrepreneur Pension: Validating Your Quarters
In a micro-enterprise, validating pension quarters depends on a minimum revenue. How it works, why low revenue penalises you, and how to supplement your pension.
Finance Law 2026: What Changes for the Self-Employed
Income tax brackets, contributions, VAT, ACRE, e-invoicing: an overview of the 2026 measures that concretely affect micro-entrepreneurs and companies.
Self-Employed PER: Cut Taxes While Preparing for Retirement
The Retirement Savings Plan deducts your contributions from your taxable income, with a higher ceiling for the self-employed. How it works, the tax advantage and the exit explained.
Unemployment Benefits and Micro-Enterprise in 2025: How to Combine Them
Combining French unemployment benefits with a micro-enterprise: 2025 rules, ARCE capital option, reduction formula, France Travail reporting obligations and pitfalls to avoid.
VAT Threshold Reform 2026: Where Do Things Really Stand?
The single €25,000 VAT threshold plan was dropped. Here is what happened, the thresholds applicable in 2026 and what it means for the self-employed.
Freelance Professional Liability Insurance: Mandatory in 2026?
Mandatory for some professions, strongly advised for all: a review of freelance professional liability insurance, what it covers and its cost.
Micro-Enterprise Thresholds 2026: The New Revenue Caps
New 2026 triennial caps: €203,100 for sales, €83,600 for services and BNC. What changes, the consequences of exceeding them and how they interact with VAT thresholds.
Micro-Enterprise Bookkeeping: The Real Obligations
The micro-enterprise has ultra-light accounting, but not none. Revenue log, purchase register, dedicated bank account: what is really mandatory in 2026.
E-Invoicing 2026: What Becomes Mandatory for Freelancers
From 1 September 2026, every French business must be able to receive electronic invoices. Timeline, PDP platforms, e-reporting and concrete steps for the self-employed.
CFE 2025: Amounts, Exemptions and Payment Deadline for the Self-Employed
Everything about the Cotisation Foncière des Entreprises in 2025: rates by revenue band, exemptions (first year, revenue under €5,000, ZRR zones) and the 15 December deadline.
Social Protection for the Self-Employed in France 2025: Pension, Health, Unemployment
As a freelancer, are you properly protected? Full overview of social coverage for French self-employed workers — health, pension, disability, unemployment and private solutions.
EURL: Corporate Tax or Income Tax? The 2025 Guide
EURL under corporate tax or income tax: which fiscal option to choose? Simulation with dividends, salary and 30% flat tax to optimise your net income.
Freelance Net Income: How to Calculate Your Real Take-Home Pay in 2025
From revenue to net income: calculation method by structure (micro, SASU, EURL) with examples at €60k, €80k and €120k. Comparison table.
URSSAF Contributions in Micro-Enterprise: Understand, Declare, Pay
How does URSSAF work for micro-entrepreneurs? Monthly or quarterly declaration, payment, late filing and tips to never make a mistake.
Real Tax Regime vs Micro-Enterprise: When and Why to Switch?
The real regime lets you deduct actual expenses. Comparison with micro on costs, accounting and net income. Cases where the real regime wins.
VAT Threshold for Self-Employed in France 2025: Exemption and Obligations
In 2025: €37,500 for services, €85,000 for sales. What changes when you cross the VAT threshold and how to manage the transition smoothly.
Best Business Account for Freelancers 2025: Qonto, Shine, Blank Compared
Which business bank account to choose as a freelancer? Comparing Qonto, Shine and Blank on fees, features and accounting integrations.
Best Invoicing Software for Freelancers in 2025: Full Comparison
Indy, Freebe, Georges or Pennylane? Full comparison of invoicing software for French freelancers and micro-entrepreneurs with pricing and honest reviews.
ACRE 2025: Eligibility, Application and Savings Simulation
ACRE cuts your contributions by 50% in year one. Who qualifies, how to apply and how much to save depending on your revenue and activity type.
How to Calculate Your Freelance Daily Rate in 2025: Step by Step
Complete method to set your daily rate: target income, charges by structure, real billable days and market benchmarks by sector. Stop underpricing yourself.
Micro-Enterprise vs SASU: Which Structure to Choose in 2025?
Detailed micro-enterprise vs SASU comparison: charges, tax, social protection and break-even points at €40k, €70k and €120k revenue. With real numbers.
Micro-Enterprise Social Charges 2025: All Rates Explained
URSSAF 2025 rates by activity (BIC 12.3%, BNC 23.1%), flat-rate tax option, ACRE impact and revenue caps. Everything the micro-entrepreneur needs to know.