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Professions: What legal status and how to report the activity?

Verified 01 January 2023 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

You have the choice to practise your profession under 2 categories of legal form: individual business or business (civil, capital, etc.). Types of businesses specific to the regulated professions exist (LEM, PCS, etc.). In all cases, you must make a declaration of activity on the company formalities window within 8 days of the start of your activity or after you have registered with a professional order or chamber.

You want to create a individual business

When you are a professional, your activity is that of a self-employed worker (NWT). You're an independent.

Your activity is subject to your sole responsibility and you exercise it in the interest of a customer or a public (customer or patient).

Most liberal services are medical, intellectual, legal or technical.

The profits of your business belong to you.

To be able to practise a regulated profession, you must have specific degrees and follow a professional code of conduct. You will probably have to register with a particular registry or with a professional organisation (national order, regional council...).

There are 2 types of professionals:

  • Regulated liberal profession
  • Unregulated liberal profession

Regulated liberal profession

The liberal professions are regulated where professionals have to comply with precise rules.

To practise your profession, you must prior to completing business-specific steps considered. For example, you must apply for a special authorisation (authorisation to carry out an activity in a residential premises), apply for a licence or obtain a professional card.

It is important to know what steps you should take before registering your company, because if you do not register, you will not be able to register.

In general, in order to carry out a regulated activity, you have to demonstrate certain professional qualifications: master's degree, CAP, BTS, DUT, etc.

Example :

Medical professions (doctor, nurse, veterinarian, physiotherapist, speech therapist, midwife, dentist, dietician, etc.), architect, lawyer, accountant, surveyor, legal representative, agricultural expert, auditor, psychotherapist...

Many regulated professions require registration with a professional order to be practised.

This is the case, for example, for the following occupations:

  • Architect: National Board of Architects
  • Dentist surgeon: National Dentist Surgeons Order
  • Nurse: National Nurse Order
  • Veterinarian: French National Veterinary Order

Unregulated liberal profession

A small number of professions are not regulated. There is no official list of unregulated professions. These are professions which are neither commercial nor artisanal nor industrial nor agricultural and which are not included in the list of regulated activities.

They are usually people who are engaged in an activity that is mainly intellectual in the world of science or art.

Examples of activities include:

  • Construction economist
  • Master
  • Ski Monitor
  • Mountain Guide

Some can be exercised without conditions.

Others are subject to a permit, a professional card (journalist) and no judicial conviction (bodyguard and private investigator).

Warning  

From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.

To practise as a Liberal, you must make a declaration of activity (registration) on the website of the companies formalities office within 8 days that follow the start of your business.

Company formalities window

Depending on your profession, you must also register with the consular chamber on which your profession depends.

Example :

Consular Chambers (CCI: titleContent, CMA: titleContent, chamber of agriculture) and orders (order of doctors, order of lawyers, order of architects, national order of pharmacists)

For your social contributions (except retirement), you depend on the Urssaf in the Non-Agricultural Self-Employed (NASW) Class.

For your maternity health insurance, you are affiliated with the social security or CAP regime (Conventional Medical Practitioners and Auxiliaries) according to your activity.

For your old-age insurance (basic and supplementary pension, invalidity and death) you depend on one of the old-age insurance funds depending on your activity:

  • Cipal: titleContent (architect, engineer, technician...)
Who shall I contact
  • Cnavpl: titleContent (doctor, veterinarian, notary, general insurance agent...)
Who shall I contact
  • CNBF: titleContent (lawyer)
Who shall I contact

The payment of the first contributions and social contributions must take place after minimum 90 days after you start your business.

You can depend on one of the following 3 diets:

  • If your annual revenue exceeds €72,600 or you do not want to take advantage of the micro-company regime, so you depend on the controlled reporting regime.
  • If your annual revenue is less than €72,600, then you can take advantage of the micro-company.
  • If have opted for EURL assimilation, you can benefit from the business tax system.

You want to create a business

When you are a professional, your activity is that of a self-employed worker (NWT). You're an independent.

Your activity is subject to your sole responsibility and you exercise it in the interest of a customer or a public (customer or patient).

Most liberal services are medical, intellectual, legal or technical.

The profits of your business belong to you.

There are 2 types of professionals:

  • Regulated liberal profession
  • Unregulated liberal profession

Regulated liberal profession

The liberal professions are regulated where professionals have to comply with precise rules.

To practise your profession, you must prior to completing business-specific steps considered. For example, you must apply for a special authorisation (authorisation to carry out an activity in a residential premises), apply for a licence or obtain a professional card.

It is important to know what steps you should take before registering your company, because if you do not register, you will not be able to register.

In general, in order to carry out a regulated activity, you must have certain professional qualifications: master's degree, CAP, BTS, DUT, etc.

Example :

Medical professions (doctor, nurse, veterinarian, physiotherapist, speech therapist, midwife, dentist, dietician, etc.), architect, lawyer, accountant, surveyor, legal representative, agricultural expert, auditor, psychotherapist...

Many regulated professions require registration with a specific professional order in order to be practised.

This is the case, for example, for the following occupations:

  • Architect: National Board of Architects
  • Dentist surgeon: National Dentist Surgeons Order
  • Nurse: National Nurse Order
  • Veterinarian: French National Veterinary Order

Unregulated liberal profession

A small number of professions are not regulated. There is no official list of unregulated professions. These are professions which are not in the list of regulated activities and are not engaged in commercial, craft, industrial or agricultural activities.

They are usually people who are engaged in an activity that is mainly intellectual in the world of science or art.

Examples of activities include:

  • Construction economist
  • Master
  • Ski Monitor
  • Mountain Guide

Some can be exercised without conditions.

Others are subject to a permit, a professional card (journalist) and no judicial conviction (bodyguard and private investigator).

If you wish to pursue your business in a societal manner, you can create a business of liberal practice (SALT: titleContent), a professional civil business (SCP: titleContent) or a civil business of means (SCM: titleContent).

Business of the Liberal fiscal year

The business of the Liberal fiscal year allows professionals to carry out their activities within the framework of a business. It takes the form of a commercial business.

The Liberal Practice business is established to allow members and shareholders to practise a common professional profession.

You can choose one of the following shapes:

  • SAS: titleContent/SASU: titleContent, the term ‘simplified share business’ or ‘single share simplified share business’ is used
  • SA: titleContent, the term ‘anonymous liberal business of practice’ (SELAFA) is used
  • SARL: titleContent/, we are talking about the business of liberal limited liability (SELARL) or the business of liberal single personal limited liability (SELARLU)
  • SCA: titleContent, then we speak of a Liberal share-limited business of fiscal year (CALS)
Activity Statement

Warning  

From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.

You must file your activity report on the company formalities office:

Company formalities window

Professional civil business

If you are in one of the following professions, you can choose to create one Professional civil business (SCP: titleContent):

  • Judicial administrator and liquidator
  • Architect
  • Lawyer
  • Medical Biologist
  • Dentist surgeon
  • External Auditor
  • Commissioner of Justice (former judicial officer and judicial auctioneer)
  • Intellectual Property Consulting
  • Agricultural and land expert and forester expert
  • Accountant
  • Expert Geometer
  • Registrar of the Commercial Court
  • Nurse
  • Masseur-kinesitherapist
  • Physician
  • Notary
  • Veterinarian

Warning  

From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.

You must make your declaration of activity on the website of the company formalities office:

Company formalities window

Civil business

TheCivil business (SCM: titleContent) allows you to link to professionals who are engaged in the same or a very similar activity. It allows the pooling of means (local, material,...).

Each partner retains its independence and its clientele.

Warning  

From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.

You must file your activity report on the company formalities office:

Company formalities window

Business of the Liberal fiscal year

The business of the Liberal fiscal year It's not really a form of business in its own right. It takes the form of a commercial business. If you practise a profession subject to legislative status or if its title is protected, you have the option to create an LEC.

You can choose one of the following shapes:

  • SAS: titleContent/SASU: titleContent, the term ‘simplified share business’ (SELAS) or ‘one-person simplified share business’ (SELASU)
  • SA: titleContent, the term ‘anonymous liberal business of practice’ (SELAFA) is used
  • SARL: titleContent/, we are talking about the business of liberal limited liability (SELARL) or the business of liberal single personal limited liability (SELARLU)
  • SCA: titleContent, then we speak of a Liberal share-limited business of fiscal year (CALS)

The Liberal Practice business is established to pool the professional practice of the partners or shareholders.

Civil business

TheCivil business (SCM: titleContent) allows you to link yourself to professionals who are engaged in the same or a very similar activity. It is intended to facilitate the exercise of the profession by the partners by pooling their means (local, material,...).

Each partner retains its independence and its clientele.

Warning  

From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.

You must make your declaration of activity on the website of the company formalities office:

Company formalities window

Collective business (CNS)

You can create a business with a collective name (SNC: titleContent). The SNC is a commercial business that allows you to engage in a regulated business activity. It is a commercial business, but you can engage in an unregulated business activity if it is consistent with the commercial nature of that business.

It is most often a Family business. The partners know each other and transfer of shares shall be decided unanimously by the partners. In general, family members pool their assets and skills for the operation of an activity.

Example :

Members of a pharmacy company may choose this legal form, as they have both the status of a merchant and that of a liberal professional.

Warning  

From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.

You must make your declaration of activity on the website of the company formalities office:

Company formalities window

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