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France : creation of a single status for the self-employed from 2022

The self-employed will no longer have to choose between Entreprise individuelle à responsabilité limitée (EIRL) and Entreprise individuelle (E.I.) to carry out their activity. In 2022, only the status of Entreprise individuelle will remain, with all the advantages previously reserved for the EIRL.

In 2022, the status of Entreprise Individuelle will be the only possible choice for those who work on their own. The EIRL (Entreprise Individuelle à responsabilité limitée) will be abolished but its benefits will be transferred to the status of Entreprise Individuelle.

Created 10 years ago, the EIRL has made it possible to protect the personal assets of entrepreneurs from professional creditors, by only involving the assets assigned to the activity.

The new single status of Entreprise individuelle, which will be operational in 2022, will allow all of the personal assets of the self-employed to be, by default, unseizable by professional creditors. Thus, only the assets necessary for the entrepreneur's professional activity can be seized, in the event of bankruptcy.

The reform will concern all business creations after the entry into force of the law. For those already created before the reform, the protection will only apply to new debts.

An easier transition to company

In addition, the single status will offer entrepreneurs the possibility of opting for corporate tax liability. It will also allow them to move more easily from Entrepreneur individuel to Company, by transferring all of their professional assets in a single operation.


Hi I'm Mathilde, a lawyer passionate about entrepreneurship and expatriation. I support expatriates in setting up their business in France. You would like to set-up a business in France but you don't know where to start? I'm here to guide you!

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