A liberal profession is a professional activity carried out independently. It consists in the performance of intellectual, technical or care services in the interest of the client or the patient. In fact, these are all professions that are not commercial, artisanal, industrial or agricultural. There is no specific list of all liberal professions.

Some liberal professions are regulated. This means that they have the following specific features:

• The rules of operation and organization of the profession are defined by law or a statutory instrument: they have a “legislative or regulatory status”.
• The use of title is protected. For example, a person who is practicing the profession of psychologist without having the required qualifications is committing an act of impersonation. This is an offense punishable by imprisonment and a fine.
• They are subject to ethical principles or professional ethics. For example, lawyers or architects must comply with a number of rules that are set out in a code of conduct.
• Compliance with the rules of the profession is controlled by a professional body : professional order, professional chamber, trade union. For example, the Council of the Order of Architects ensures compliance with the code of ethics and can issue disciplinary sanctions (e.g. warning, reprimand, suspension or removal from the Order's roster).

Since 1^er september 2024, regulated professions are organized into 3 families:

• Health professions
• Legal or judicial professions
• Technical and living professions of the other liberal professions

Health professions

Health professions include, but are not limited to, the following medical and other health professions:

• Doctor
• Dental surgeon
• Midwife
• Pharmacist
• Physical therapist
• Dietitian

Legal or judicial professions

The list of legal or judicial professions is established by decree. It includes the following professions:

• Notary
• Commissioner of Justice
• Lawyer and lawyer at the Council of State and the Court of Cassation
• Administrator and court representative
• Registrar of Commercial Courts

Technical and living environment professions

This category includes the other liberal professions. These include the following professions:

• Accountant
• External auditor
• Surveyor-expert
• Industrial Property Consulting
• Architect

The liberal professional can carry on his regulated liberal activity in one of the following forms :

• Contract of liberal collaboration
• Sole trader (in his own name)
• Business
• Employee contract

Contract of liberal collaboration

The contract of liberal collaboration is concluded between two professionals. It must be written and specify the duration of the collaboration, the conditions of renewal, the terms of the retrocession of fees, the conditions under which the employee may devote himself to his personal clientele, the conditions and terms of the break, and a period of notice.

The Liberal staffer works with a portion of the professional's clientele. It must also have the opportunity to develop its own clientele.

He benefits from the premises, equipment and possible employees (secretarial, cleaning, etc.) of the professional already settled in return for a percentage of his fees. However, he does not participate in cabinet decisions (concerning premises, recruitment, etc.).

Unlike an employed person who has a subordinate relationship with his employer, the liberal employee carries out his activities independently and under his own responsibility.

The liberal collaboration thus allows the young professional to start his activity easily and quickly. This allows him to gain experience with an already settled professional while maintaining his independence.

Sole trader (in his own name)

Individual business In order to carry out a regulated liberal activity on his own behalf, the trader may set up a He thus develops his own clientele under his personal responsibility.

it may choose the tax treatment of the micro-company where the turnover is less than €77,700. However, the micro-social scheme is not applicable in most cases. It is reserved for regulated professions under Cipav (e.g. architect, mountain guide, osteopath, psychologist, etc.)

Individual business To create a dedicated card.

Business

The liberal professional can choose to work in business. He can then choose one of the following legal structures :

• Professional Civil business (PCS) : it enables a single regulated liberal profession, or even several of them, to be practiced jointly. However, this social form is open only to certain liberal professions whose members have been expressly authorized by decree to group in SCP (doctor, dental surgeon, accountant, architect...).
• Liberal Exercise business (SEL) : it allows them to carry out their activity in the form of capital businesses (SARL, SAS, SA, SCA), taking into account the specific characteristics imposed by the liberal nature of the profession. It takes one of the following 4 forms:
  
  • SELARL (business of liberal practice with limited liability) and SELARLU (business of liberal practice with single-person limited liability)
  • SELAS (simplified liberal share business) and SELASU (single-person simplified liberal share business)
  • SELAFA (anonymous liberal exercise business)
  • SELCA (Liberal limited partnership business)
• Multi-professional business of practice (SPE) : it allows the exercise of several regulated liberal professions in the same business. It is open to the following regulated professions: lawyer, accountant, commissioner of justice, notary, court administrator, judicial agent, industrial property consultant, auditor, surveyor-expert. The SPE may be of different types: limited liability company (SARL), public limited liability company (SA), simplified share business (SAS), limited partnership (SCA).
• Civilian business of Means (SCM) : it consists exclusively in pooling the resources needed to pursue the profession of its members, with a view to facilitating that exercise and reducing the burdens associated with it.
• cooperative business
• Professional Participation business (SEPPL)
• Professional Financial Participation business (SPFPL) : this is a business holding company who controls and manages other businesses in which they own shares. It thus allows liberal professions to hold one or more shares in businesses of liberal practice. It may take the form of a limited liability company (LLC), a public limited liability company (SA), a simplified joint stock company (SAS) or a limited liability company (SCA). The SPFPL has the ability to own, manage and administer all real property and rights.

Employee year

A professional who is engaged in a liberal activity may work under a contract of employment signed with an employer. In this case, there is a subordinate relationship between the professional and his employer.

The pursuit of a regulated profession requires the possession of a professional qualification: evidence of formal qualifications, diploma or professional experience. Where a national of the European Union (EU) or the European Economic Area (EEA) If he wishes to carry out a regulated liberal activity in France, he must apply for recognition of his professional qualifications or for authorization to practice in France. This amounts to having his training and/or professional experience officially recognized in France. There are over 250 regulated professions

When the European national wishes to settle professionally in France, this is called freedom of establishment. Certain professions can also be exercised temporarily or occasionally: this is called the freedom to provide services or "LPS".