Create an equine structure – Legally secure your agricultural or commercial activity
Agricultural or commercial activity? A key distinction
Agricultural activity (Rural Code):
- Breeding; horse work, sale – enhancement of sport horses
- Tax regime: Agricultural profits (BA)
- Social regime: MSA
- Leases: rural or farm leases
- Obligations: declaration to the Chamber of Agriculture, compliance with health and environmental standards
Commercial activity:
- Horse trading, service provision
- Tax regime: Corporate tax or non-commercial profits (BNC)
- Social regime: URSSAF
- Leases: commercial leases
- Obligations: registration with the Trade Register, commercial accounting
INSCIO Avocats helps you qualify your activity to avoid reclassification and disputes and to secure your project.
Choose the right legal structure
Depending on your project, you may opt for:
- Individual agricultural business (micro-BA, EI)
- EARL, SCEA, GAEC for agricultural projects
- SARL, SAS, SASU for commercial or innovative projects
- Non-profit association (law 1901) for collective or educational projects
Each form has implications in terms of:
- Manager – directr=or liability
- Tax and social regime
- Governance flexibility
- Asset transmission and valuation
Key steps in creation
INSCIO Avocats supports you in:
- Drafting articles of association and shareholder agreements
- Choosing the tax and social regime
- Analyzing leases adapted to your activity
- Declaring to the relevant bodies (MSA, URSSAF, registry, Chamber of Agriculture)
- Regulatory compliance (health, urban planning, environment)
Start your equine business with INSCIO AVOCATS
Creating a structure to carry out an equine activity – breeding, training, boarding, trading or innovation – requires a detailed legal analysis. Equine activity is often considered agricultural and subject to the Rural and Maritime Fishing Code.
INSCIO Avocats supports you in choosing the legal framework, drafting the articles of association, and ensuring regulatory and tax compliance ⤵