{"id":327,"date":"2025-04-21T12:17:25","date_gmt":"2025-04-21T10:17:25","guid":{"rendered":"https:\/\/klema-avocats.fr\/professions-liberales-exercees-en-societe-le-casse-tete-des-societes-dexercice-liberal\/"},"modified":"2025-08-27T14:04:26","modified_gmt":"2025-08-27T12:04:26","slug":"professions-liberales-exercees-en-societe-le-casse-tete-des-societes-dexercice-liberal","status":"publish","type":"post","link":"https:\/\/klema-avocats.fr\/en\/professions-liberales-exercees-en-societe-le-casse-tete-des-societes-dexercice-liberal\/","title":{"rendered":"Liberal Professions Practised Through a Company: The Headache of Professional Practice Companies"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"602\" height=\"400\" src=\"https:\/\/klema-avocats.fr\/wp-content\/uploads\/2025\/06\/remuneration-profession-liberale.jpg\" alt=\"remuneration profession liberale\" class=\"wp-image-185\" srcset=\"https:\/\/klema-avocats.fr\/wp-content\/uploads\/2025\/06\/remuneration-profession-liberale.jpg 602w, https:\/\/klema-avocats.fr\/wp-content\/uploads\/2025\/06\/remuneration-profession-liberale-300x199.jpg 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">A Change in Tax Regime as of January 1, 2024<\/h2>\n\n\n\n<p>Remuneration paid to managers had not previously raised any tax issues, as it was taxable under the \u201cwages and salaries\u201d category.<br>However, since January 1, 2024, the technical remuneration received by partners in professional practice companies (<em>soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral<\/em>, or SELs) must, in principle, be taxed under the \u201cnon-commercial profits\u201d (<em>B\u00e9n\u00e9fices Non Commerciaux<\/em>, or BNC) category.<\/p>\n\n\n\n<p>A clear distinction must now be made between remuneration for managerial duties and remuneration for technical functions (e.g. lawyers, doctors, etc.).<br>This change, which stems from consistent case law by the Conseil d&#8217;\u00c9tat, was clarified in the BOFiP, particularly in a rescript dated April 24, 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Previous Tax Treatment of Remuneration in SELs<\/h2>\n\n\n\n<p>Until recently, technical remuneration received by SEL partners was taxed under the progressive income tax scale in the \u201cwages and salaries\u201d category.<br>The remuneration of majority managers in SELARLs (private limited SELs) and managers of SELCAs (limited partnership SELs) was taxed under Article 62 of the French General Tax Code (CGI), and thus also treated as wages and salaries. These individuals benefited from a standard 10% deduction for professional expenses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A New Interpretation: BNC for Technical Activity<\/h2>\n\n\n\n<p>From now on, <em>\u201cRemuneration received by SEL partners for the exercise of their liberal profession within the company is, in principle, taxed in the BNC category.\u201d<\/em> (BOI-RES-BNC-000136)<\/p>\n\n\n\n<p>Therefore, in the case of majority managers in SELARLs and managers in SELCAs, a clear distinction must be made between:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remuneration received for the liberal activity (BNC), and<\/li>\n\n\n\n<li>Remuneration received for managerial duties (Article 62 \u2013 wages and salaries).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Managerial Functions: A Defined Scope<\/h2>\n\n\n\n<p>The BOFiP (BOI-RSA-GER-10-30) specifies that remuneration for managerial duties includes actions such as convening general meetings, representing the company in dealings with partners and third parties, or deciding to move the company\u2019s registered office.<\/p>\n\n\n\n<p>Conversely, client or patient billing, payment collection, appointment scheduling, or team management are considered part of the liberal activity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Case of Inseparable Functions<\/h2>\n\n\n\n<p>However, if managerial and professional functions are inseparable, all related remuneration will be taxed under Article 62 (as wages and salaries).<br>In such cases, it is the manager\u2019s responsibility <em>\u201cto provide by any means all evidence necessary to justify this inseparability.\u201d<\/em> (BOI-RSA-GER-10-30)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The 5% Flat-Rate Deduction Overturned by the Conseil d&#8217;\u00c9tat<\/h2>\n\n\n\n<p>The tax authorities had previously accepted a flat-rate approach, allowing 5% of total remuneration to be considered managerial income \u2014 whether or not it could be clearly distinguished from income related to the liberal activity.<\/p>\n\n\n\n<p>Following a challenge for abuse of power, the Conseil d&#8217;\u00c9tat annulled the relevant BOFiPs that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accepted the 5% flat-rate for majority managers in SELARLs, and<\/li>\n\n\n\n<li>Classified certain tasks (like appointment scheduling or billing) as inherently part of the liberal activity.<\/li>\n<\/ul>\n\n\n\n<p>(Conseil d\u2019\u00c9tat, April 8, 2025, No. 49214)<\/p>\n\n\n\n<p>Specifically, the Conseil d\u2019\u00c9tat annulled the inclusion of the terms <em>\u201cclient or patient billing, payment collection, appointment scheduling, supply procurement, team management\u201d<\/em> in point 530 of BOI-RSA-GER-10-30.<br>The 5% rule was deemed an addition to the law and thus invalidated.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dual Taxation Depending on the Nature of Duties<\/h2>\n\n\n\n<p>Therefore:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remuneration received by majority managers in SELARLs for their corporate office continues to be taxed under Article 62 of the CGI.<\/li>\n\n\n\n<li>Technical remuneration \u2014 for the liberal professional activity \u2014 is now taxed under the BNC category.<\/li>\n<\/ul>\n\n\n\n<p>The tax administration does allow for an exception: if there is a <em>subordination link<\/em> between the partner and the SEL, then income may still be taxed as wages and salaries.<\/p>\n\n\n\n<p>As such, careful attention must be paid when declaring the income of SELARL managers, ensuring a clear distinction between the two types of remuneration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Possibility of Using the Micro-BNC Regime<\/h2>\n\n\n\n<p>Since technical remuneration is now taxed under the BNC category, the rescript published in the BOFiP on April 24, 2024, states that SEL partners can benefit from the micro-BNC regime, subject to meeting the income thresholds.<\/p>\n\n\n\n<p><strong>Reminder<\/strong>: The micro-BNC regime applies if annual pre-tax revenue from non-commercial activities is less than \u20ac77,700.<\/p>\n\n\n\n<p>If eligible, a 34% standard deduction applies to the income.<br>SEL partners may also deduct certain expenses from their income, provided these are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Not expenses that should be borne by the SEL as part of its regular operations.<\/em><\/li>\n\n\n\n<li><em>Directly related to their technical functions<\/em>, and<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A Change in Tax Regime as of January 1, 2024 Remuneration paid to managers had not previously raised any tax issues, as it was taxable under the \u201cwages and salaries\u201d category.However, since January 1, 2024, the technical remuneration received by partners in professional practice companies (soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral, or SELs) must, in principle, be taxed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":227,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorise"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Liberal Professions Practised Through a Company: The Headache of Professional Practice Companies | Klema avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/klema-avocats.fr\/en\/professions-liberales-exercees-en-societe-le-casse-tete-des-societes-dexercice-liberal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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