It is well known that a divorce is expensive! Moreover, the situation of a self-employed person is not equal to the situation of a person pursuing a dependent activity. However, some people may get better off than others, at a lower cost, provided they have prepared in advance. How can we prepare for divorce? How can its consequences be limited? These questions may seem surprising because before going through the divorce box, there is the marriage box. However, when talking about marriage with your partner, it is rare for you to think or foresee a possible divorce. The aim of this work is to make self-employed or future independent entrepreneurs aware of the financial and, in particular, fiscal risks that divorce of their activity may give rise to. As a preliminary to the fiscal risks linked to the effects of divorce, this work will lay the essential foundations linked to the status of the self-employed and those linked to the impact of the various matrimonial property regimes. It will then set out the effects of divorce, depending on the matrimonial property regime chosen, in order to determine which matrimonial property regime is more appropriate to adopt as a self-employed person or with a view to becoming so one day. This work is accompanied by some practical cases illustrating divorces of self-employed persons in gainful employment. It also presents the effects of divorce on the taxation of an independent taxpayer. The purpose of this work is to provide the self-employed with informed advice concerning, in particular, the choice of the matrimonial property regime, in the hope that the latter will not be obliged to liquidate his business following his divorce.