Your legal structure is not a formality: it determines your social contributions, taxes, the protection of your personal assets and your ability to hire, take on partners or raise funds. There is no “best” structure, only one that fits your situation at a given time. Here are the criteria that should guide the choice.
The main families of structures
- Simplified schemes (in France, the micro-entreprise): light formalities, ideal for starting or testing, but capped and without deduction of actual expenses.
- Sole proprietorship under the standard regime: more tax flexibility, without creating a separate legal entity.
- A company (single-member or with partners): separate assets, stronger image, room for partners or investors.
- In Belgium, the choice is between working as a self-employed individual and setting up a company (such as an SRL/BV).
Five criteria to compare
- Expected income and expenses.
- Business risks and protection of personal assets.
- The level of social protection you want.
- Your plans: partners, hiring, fundraising.
- Administrative simplicity and running costs.
When to change structure
A structure that suits the start can become a constraint: revenue cap reached, significant non-deductible costs, a new partner, an investment project. Plan the change several months ahead with an accountant.
What if your business goes international?
Working with foreign clients does not always require a local entity. But a regular presence in another country can create tax obligations there. For the US and Canada, see our guides LLC or C-Corp and setting up a company in Canada.
The right structure depends on your income, risks and plans. Choose for the next 2–3 years and have the choice validated by an accountant.
Frequently asked questions
What is the best legal structure for an independent?
There is no universal best. A simplified scheme suits the start; a company becomes relevant as income, risks or partnership plans grow.
Can I change structure later?
Yes. Many independents start under a simplified scheme and later move to a company. Plan the change with an accountant to avoid tax surprises.
Do I need a company abroad to work with foreign clients?
Not necessarily. You can often invoice from your existing structure. A local entity becomes necessary with a regular presence, employees or inventory in the country.
Sources
External links checked on October 24, 2026.
Rules and thresholds change every year: check official sources and have your choice validated by an accountant.
