Pottery workshop / atelier

[balding_potter]

Hi all -  at some point in the next

12 months, my partner and I intend to move to France - with luck, to

the south of the Correze, within striking distance of Beaulieu sur

Dordogne.

I've asked this before on another forum, and whilst I certainly respect the replies I got there, I thought that there might be other perspectives to be found.

So:

The idea is that I set up a pottery workshop / atelier, and my partner

carries on working over the internet as she always has. She works for a

large legal publishing firm who have offices in France, and that bit of

it should present relatively few problems.

I’ve always assumed that getting permission to use a barn for arty

endeavours would be fairly straightforward – a typical setup being a

workshop, and an area for selling stuff. Am I right? In general, I

mean? I’m sure there are always local considerations to be taken into

account, but can anyone tell me the general attitude to such ventures?

Assuming that is correct, how will I then be perceived by the authorities? I understand that artists receive favourable conditions with respect to cotisation, etc., but is a potter considered to be an artist? Like most potters, I operate something of a mixed economy: I make 'domestic ware' - mugs, teapots, jugs, etc., - but also a fair smattering of one-off 'arty' bits. Am I artist or artisan? And what are the implications? In short, I'm very unlikely to be earning a great deal - what are my best options for characterising my self-employment?

I hope my confusion is clear (??!?) - all input very gratefully received!

[P-D de Rouffignac]

In terms of selecting a business format for your enterprise (making and selling pottery) you could look at the new auto-entrepreneur regime which starts on 01 January. It would allow you a turnover of 80 000 annually without VAT charged or recovered, and a simplified form of paying your tax and social security - around 13% of turnover, based on actual rather than estimated earnings (the latter having killed off many small businesses in their first two or three years). It might also suit your partner as an alternative to employment (if that's the case) by the French company, as it is basically what we understand as self-employed. For 'services' and liberal professions, t/o limits are 32 000 and tax and SS payable at the higher rate of around 23%.

Regarding using your home, under the new scheme, for business, the restrictions have been lifted regarding the use of 'ground floor' premises, so I don't think you would have a problem. You should sound out your local mairie and through them local groups of artists and craftsmen who can also explain anything that might be useful regarding the special status of artists (it's not my field, I'm afraid!).

Re the auto-entrepreneur setup, it has been covered on this and other forums, and you can access a French website/forum www.auto-entrepreneur.fr - the forum may have covered the question of artists/craftsme, already.

Hope this helps, and best of luck with your move and your venture.

Peter-Danton de ROUFFIGNAC www.francemediterraneanproperty.com

[Gastines]

Peter Danton. Could you advise if the same scenario is in place.... Some years ago, we bought a Longere and wanted to open an Antique Shop, As it was a private house we had to pay a Commercial Tax to change it's use.. We actually changed plans and the Tax was repaid BUT if we had changed the use of part of these premises, we were advised that if  sold,;they needed complete re-furb,; the profit on the part used for business would be subject to the  rules applying to the sale of Commercial premises. A fairly hefty tax from memory.

Regards

[P-D de Rouffignac]

Difficult to comment on your particular situation but all "enterprises" - ie including an agent commercial or a web designer who works from home - pay a "taxe professionnelle" as you doubtless know, and under the new auto-entrepreneur scheme new enterprises will be exempt for the first three years.

Where there is a mix of commercial and residential use within the same building (eg a shop with an apartment above) there is normally a seaparation for tax purposes, and indeed in the event of the sale of all or part. But each case is different so not easy to comment generally.

Peter-Danton de ROUFFIGNAC www.francemediterraneanproperty.com

 

[Gastines]

Thanks for the reply. We were told that if we sold our present property as a B&B,up and running,the commercial tax payable was something like 26% of the price increase of the part of the property used for business.i.e. only taking out private living accommodation. The Notaire advised that the only way to avoid this was to de-register at least one year before selling.We stopped the B&B over a year ago,5 years of B&Bers is enough, and as we are now selling to move to a smaller house I'm glad we don't have that excess tax to worry about.

Regards.

[balding_potter]

Hi Peter - thank you very much indeed for your reply - exactly the sort of information I was looking for - extremely helpful! I am now in the process of ploughing through 'auto-entrepreneur.fr'...

Very many thanks once again!

[JMB]

In David Hampshire's book Living and Working in France, he says that Taxe professionelle  is 9% of your annual income including VAT.  That can't be right. It would make most businesses unviable.