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.
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
https://www.lacipav.fr/contact
By mail
CIPAV
9 rue de Vienne - 75403 Paris cedex 08
Monday to Friday from 9:45 to 16:30
By phone
- Service fees: 01 44 95 68 20
- Service benefits/retirement: 01 44 95 68 49 -
Monday to Friday from 9am to 4pm
- Cnavpl: titleContent (doctor, veterinarian, notary, general insurance agent...)
Who shall I contact
Old-age insurance scheme for professionals
By Email
cnavpl.info@cnavpl.fr
or
https://www.cnavpl.fr/contact/
By mail
102 rue de Miromesnil - 75008 Paris
By phone
+33 (0)1 44 95 01 50
Fax
+33 (0)1 45 61 91 37
- CNBF: titleContent (lawyer)
Who shall I contact
Social security organisation responsible for the management of the pensions and pensions of lawyers
Through the Internet:
Via your personal space, in the "My requests" section.
https://www.cnbf.fr/contacter-la-cnbf/
By mail
Caisse Nationale des Barreaux
11 Sevastopol Boulevard
75038 Paris Cedex 01
On site
Caisse Nationale des Barreaux
11 Sevastopol Boulevard
75038 Paris Cedex 01
Mondays, Tuesdays, Thursdays and Fridays from 9.30am to 12.30pm and from 1.30pm to 5.30pm (by appointment only).
By phone
On 01 42 21 32 30.
Mondays, Tuesdays, Thursdays and Fridays from 9:30 to 12:00.
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:
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:
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:
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:
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:
Who can help me?
Find who can answer your questions in your region
To small and medium-sized and micro-entreprises, do you have a business project, a difficulty or a question ?
Quick and simple public service: you will be contacted over the phone by one of our experts.
Speak with an advisor on Place des Entreprises- Act No. 2012-387 of 22 March 2012 on simplification of the law and reduction of administrative procedures (1): Article 29Definition of a regulated profession: section 29
- Law No. 90-1258 of 31 December 1990 on the exercise of professional businesses
- Law No. 66-879 of 29 November 1966 on professional civil businesses
- Decree No. 2014-354 of 19 March 2014 concerning the exercise in the form of businesses of financial contributions of professionals
- Code for Internal Security: Articles L622-1 to L622-24Conditions for the performance of private search activities (detective, bodyguard)
- General tax code: Article 1655e
- Company formalities window
Online service
- Online tax account for professionals (EFI mode)
Online service
- Income simulator of a liberal professional
Simulator
FAQ
- Company Creation: Determining the nature of your company’s activity
- Contributions and social contributions of the liberal professions
- Creating a company: Additional steps if you are engaged in a regulated activity
- Everything You Need to Know About Individual Entrepreneur Taxation
- Everything you need to know about a micro-entrepreneur’s tax system
- Everything You Need to Know About Taxing a Limited Liability business (LLC)
- Everything you need to know about the taxation of a simplified share business (SAS)
- Everything you need to know about the taxation of an anonymous business (SA)
- Everything you need to know about the taxation of a single-person simplified share business (UAS)
- Everything you need to know about the taxation of a single personal company with limited liability (EURL)
- Everything you need to know about an individual entrepreneur’s payroll taxes
- Everything you need to know about a micro-entrepreneur’s payroll taxes
- Everything you need to know about the social contributions of a single personal company with limited liability (EURL)
- Everything you need to know about the social contributions of an anonymous business (SA)
- Everything you need to know about the social contributions of a simplified share business (SAS)
- Everything you need to know about the social contributions of a single-person simplified share business (UAS)
- Everything you need to know about the social security contributions of a business with limited liability (LLC)
- Who are the healthcare professionals?Vie-publique.fr
- Regulated or unregulated professionsBpifrance Creation
- The essentials on NLCsMinistry of Finance
- Civil business of Means (SCM)Bpifrance Creation
- SCP - Professional Civil BusinessBpifrance Creation
- LEM - Business of Liberal Fiscal YearBpifrance