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Individual entrepreneur: what separation of professional and personal heritage?

Verified 15 May 2022 - Legal and Administrative Information Directorate (Prime Minister)

Want to become an individual entrepreneur? Your personal heritage is protected as it is automatically separated from your professional heritage. However, this separation of your heritage has its limits.

As an Individual Entrepreneur (ISIS), you have automatically 2 assets:

  • 1 professional heritage all property useful its independent business or activities
  • 1 personal heritage component not included in professional heritage

When you have more than one activity, you only have1 only professional heritage.

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Professional Heritage

The professional heritage shall include:

  • Trade Fund, or craft fund, or agricultural fund, with all the tangible or intangible assets that constitute them and the right to present the clients of a liberal professional
  • Personal property as goods, equipment and tools, agricultural equipment, as well as means of mobility for itinerant activities such as sales and services at home, transport or delivery activities
  • Real property used for the activity (including the part of the individual contractor's principal residence used for professional use)
  • Property intangible such as customer data, patents, licences, trademarks, designs, and intellectual property rights, trade name and sign
  • Fund, the sums held at the place where the business is carried on and the sums entered in the bank accounts dedicated to that business.


social contributions and contributions are part of the professional heritage.

Personal Heritage

It includes assets (such as principal residence) and liabilities (such as borrowing to purchase a personal vehicle) not included in professional heritage.

The separation of the heritage into 2 assets (1 professional and 1 staff) is automatic for individual entrepreneurs in operation before May 15, 2022.

After this date, the heritage is separated from one of the following:

  • Or from the first use of your name

Professional creditors and personal creditors

The separation of your assets is automatic.

It has consequences for your creditors. But you don't need to inform them.

This separation of assets entails the distinction of 2types of creditors :

  • Professional creditors : they can obtain payment of their claims on your professional estate.
  • Personal creditors : they can only get their claims paid on your personal estate. For example, it is a loan to buy your main residence.

If your heritage staff is insufficient, your personal creditors can get their debts settled on your estate professional, up to the profit realised in your last accounting year.


your debts prior to may 15, 2022, can be paid on your entire estate. Indeed, before that date, your heritage was not separated.

Social security and tax administration

Social security agencies and the tax administration are considered professional creditors. Payment of their debts is therefore made in principle your professional heritage only.

However, some of their claims can be paid on your 2 assets professional and personal. These are:

  • CSG: titleContentand CRD: titleContent
  • Property tax on real property useful your professional activity

Social security agencies and tax authorities can also obtain payment of their debts on your entire heritagein the following cases:

  • Fraud
  • Severe and repeated non-compliance with social or tax obligations (e.g., voluntary loss of profit over several years)

The judge does not have to give his prior authorisation for the tax or social administration to seize your assets.

You can commit an element of your personal wealth to guarantee a professional debt. A creditor may also ask you to waive the separation of your assets.

Use of personal assets to guarantee professional debt

You may decide to use an element of your personal heritage as a guarantee of a professional debt, for example to obtain a loan for the needs of your company.

These include, for example:

  • Mortgage personal property (excluding the principal dwelling)
  • Pledge life insurance


it is not possible to use an element of the professional patrimony as security for personal debt.

Renunciation of the separation of assets

One creditor may ask you to renounce the separation of your heritage. This request must be in writing and relate to a specific commitment, with a fixed duration and a fixed amount.

The waiver must be signed by you and the beneficiary of the waiver, together with the date and place. Electronic signature is possible.

Several mandatory particulars must be indicated in the notice of waiver. There is model of waiver.

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The professional and personal heritage are meeting.

Creditors prior to the termination of business can then apply for payment of their debts on all of your professional and personal property.


The professional and personal heritage are meeting. They form the estate.

Creditors prior to death can then claim payment of their debts on all professional and personal property.

To small and medium-sized and micro-entreprises, do you have a business project, a difficulty or a question ?

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