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Professional: what legal status and how to report the activity?

Verified 15 May 2022 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

Independent Plan: new measures concerning LPIAs

Since February 16, 2022, it is no longer possible to choose the status of Individual Limited Responsibility Contractor (LPIA).

However, existing LRITs continue to operate under the same conditions.

That is what the law of 14 february 2022 on the independent .

You have the choice to practise your profession under 2 broad categories of legal forms: either 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 with the Urssaf within 8 days after the start of your activity or after your registration to 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 a professional body (national order, regional council...).

There are 2 types of professionals:

  • Regulated liberal profession
  • Unregulated profession

Regulated liberal profession

The liberal professions regulated when professionals have to respect 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, to perform a regulated activity, you must demonstrate certain professional qualifications: master's degree, CAP, BTS, DUT,...

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 exercised.

This is the case for example for the following occupations:

  • Architect: national council of the order of architects
  • Dentist surgeon: national order of dental surgeons
  • Nurse: national nursing order
  • Veterinarian: national veterinary college

Unregulated 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.

These 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).

To practise as a liberal, you must register with the Urssaf within 8 days that follow the start of your business. This registration can also be done through the formalities office.

The Urssaf is CFE: titleContent professionals.

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)

Online

You can file your activity report with the one-stop company using the following online service:

Company formalities window

You may choose to file this return with the Urssaf using the following online service:

Online activity statement, modification or cancellation for professionals, creative artists and home sellers

On site or by mail

You must complete and send or submit the following form to the Urssaf:

Application for registration for a professional profession (company creation) - Individual (P0 PL)

Who shall I contact

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

For your maternity health insurance, you are affiliated with social security.

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:

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

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 profession

Regulated liberal profession

The liberal professions regulated when professionals have to respect 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, to perform a regulated activity, you must demonstrate certain professional qualifications: master's degree, CAP, BTS, DUT,...

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 to be able to practise.

This is the case for example for the following occupations:

  • Architect: national council of the order of architects
  • Dentist surgeon: national order of dental surgeons
  • Nurse: national nursing order
  • Veterinarian: national veterinary college

Unregulated 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.

These 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).

Liberal business of year

The Liberal business of year allows professionals to operate within a business. It takes the form of a commercial business.

The business of Professional Practice is set up to enable 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)
  • 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
Activity Statement

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General case

Online

You must report your activity to one of the following organisations:

  • Either at the company formalities office

Company formalities window

  • Either at the company Formalities Centre (CFE)
Who shall I contact
By mail or on-site

You can register your activity by mail or on site at your company formalities centre (CFE):

Who shall I contact

You must provide the following document when reporting:

Application for registration of a business and other legal person (M0)

SELARL

Online

You must report your activity to one of the following organisations:

  • Either at the company formalities office

Company formalities window

  • Either at the company Formalities Centre (CFE)
Who shall I contact

You must attach the following document when applying for registration:

Application for registration of a SARL (M0)

By mail or on-site

You can register your activity by mail or on site at your company formalities centre (CFE):

Who shall I contact

You must provide the following document when reporting:

Application for registration of a SARL (M0)

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
  • Judicial auctioneer
  • Intellectual Property Consulting
  • Agricultural and Land Expert and Forest Expert
  • Accountant
  • Expert Geometer
  • Registrar of the Commercial Court
  • Judicial officer
  • Nurse
  • Masseur-kinesitherapist
  • Doctor
  • Notary
  • Veterinarian

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Online

You must report your online activity to one of the following organisations:

  • Or at the company formalities office:

Company formalities window

  • Either at the formalities centre of the companies you depend on:
Who shall I contact

By mail or on-site

If you wish to make your declaration on the spot or by courier, you must contact the formalities centre of the companies you depend on:

Who shall I contact

You must send the following form:

Declaration of Registration of a Civil business (M0)

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.

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Online

You can file your activity report online with one of the following organisations:

  • Either at the company formalities office

Company formalities window

  • Either at the formalities centre of the companies you depend on
Who shall I contact

On site or by mail

You can make your declaration of activity on site or by courier at the formalities centre of the companies you depend on:

Who shall I contact

You must attach the following form to your return:

Declaration of Registration of a Civil business (M0)

You can also engage in unregulated liberal activity in a societal form. However, the choice is limited:

You will only be able to access the businesses of liberal practice and ... if your profession is subject to legislative status or if its title is protected. On the other hand, you can exercise it as a civil business of means (SCM).

Liberal business of year

The business of Liberal Fiscal Year is 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)
  • 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

The business of professional practice is set up to pool the professional practice of the partners or shareholders.

Civil business

TheCivil business (SCM: titleContent) allows you to link 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.

To report your activity you must register at the company Formality Centre (CFE) on which you depend:

Who shall I contact

You must send the following form to your CFE:

Declaration of Registration of a Civil business (M0)

Collective business (CNS)

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

This is usually 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 to operate an activity.

Example :

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

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Online

You can file your online activity report using one of the following online services:

  • Either at the company formalities office

Company formalities window

  • Either at the formalities centre of the companies you depend on
Who shall I contact

By mail or on-site

You can make your declaration of activity by mail or on site at the formalities centre of the companies you depend on:

Who shall I contact

Attach the following document to your return:

Application for registration of a business and other legal person (M0)

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