Hello,
I want to start a freelance adventure. I read that to start “micro business” is the recommended choice, especially since there are a lot of advantages at the start (ACRE, ARCE, reduced taxation etc…). This is all the more true since the first year, you can exceed the ceiling of 70ke (which is the big limit of this status/plan) but not two consecutive years.
Except that we rarely start our activity on January 1, so my thresholds will be prorated to the remaining year. Let’s imagine that I launch my activity in December and that at the end of this same year I exceed the threshold (pro rata temporis of course, ie on a threshold of only 1 month corresponding to December).
So the following year I can’t go over the threshold, right? It’s a shame because I would have benefited from the advantages of this micro entrepreneur status for only 1 month (and not a full year). Does that mean that it is generally better to start your business at the beginning of the year?
