1. Key criteria
- Level of financial risk to protect against
- Desired social charges and taxation (TNS vs assimilated employee)
- Need or not to partner with others
- Future development plans
- Type of profession: regulated or not
- Desire to limit administrative burden
- Search for tax optimisation (CIT) or simplicity (PIT)
2. Practising in own name (BNC)
Micro-enterprise: ideal for starting up, low charges, secondary activity. Simple, tax proportional to turnover. Limits: caps, few deductions, limited retirement.
Sole Proprietorship (EI): personal wealth protected, PIT (BNC controlled declaration), simplified accounting. Limits: no CIT option, social contributions on full profit.
3. Liberal Practice Companies (SEL)
SELARL: TNS manager, lower social charges, framework close to SARL. Good control of social cost.
SELAS: assimilated-employee president, high social protection, ideal to partner or attract investors.
4. SCP and SCM: pooling structures
SCP (Professional Civil Company): full pooling of revenues and strategy.
SCM (Civil Means Company): each partner stays independent, only shared means (premises, staff, equipment).
5. Conclusion: which optimal choice?
The optimal choice depends on your strategy: business volume, tax-optimisation goals, partnership plans, social-protection level. A wealth review with a chartered accountant is essential to model scenarios.
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