Business permit

Not all independents require a business permit, though the line isn’t always clear. Freelance journalists are exempt, as are craftspeople who sell items they made themselves--though they would need a business permit to participate in fairs or markets. Guidance can be found at the .

Legal form

You can set up either a sole proprietorship (where you don’t establish a separate legal entity) or a company (where you do). Companies can take various forms: a public limited company (SA) requires €30,000 in capital; a limited liability company (SARL) €12,000; a simplified limited liability company (SARL-S) €1 minimum. Other, less common forms exist too.

Social security

All companies need to register with the Joint Social Security Centre (CCSS). While employees share the costs of this with their employer, independents must shoulder it themselves, at a rate of around 25%.

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