Tax treatment of a civil business of resources (SCM)

Verified 21 April 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

The liberal professions can use the Civil business of Means (CMS) to pool operational assets such as staff, premises or equipment. However, the SCM does not allow the activity to be carried out. It is subject to the personal business tax regime, which means that profits earned are directly taxed in the hands of the partners.

The Civilian business of Means (CMS) is reserved for the liberal professions, regulated or unregulated.

The objectives of the SCM are as follows:

  • Jointly manage the material means to exercise the profession (e.g. electricity costs, office supplies, rents, etc.)
  • Reduce costs by sharing expenses

There is neither profit sharing nor a common clientele, but only contribution to common costs.

Creating an SCM is no impact on the legal situation of its members. They remain self-employed and retain complete independence in their professional activity.

Example :

The material resources that can be pooled are as follows:

  • Business premises (rent, heating, water, electricity, maintenance and repair costs)
  • Professional furniture (desks, shelves...)
  • Office supplies (envelopes, pens, notebooks...)
  • Subscriptions to professional journals, newspapers and publications
  • Postal costs
Who can be associated with an SCM?

Members of a SCM are required to be members of a liberal profession.

These may be natural persons individually practicing and/or of legal persons : business of Liberal Practice (SEL), Professional Civil business (PCS), etc.

They must be minimum 2.

Partners share expenses and operating costs. They are responsible jointly (i.e. their share in the company's capital) and indefinitely (i.e. on their personal assets) of the debts of the company.

What is the amount of share capital?

There is no minimum social capital required.

How do I register SCM?

The SCM shall be registered in the Commercial and business Register (RCS) and in the RNE: titleContent.

Registration must be carried out on the website of the company formalities desk.


Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.

Company Formalities Window

Once registered, the SCM has the opportunity to enter into contracts, hire staff or make real estate investments.

SCM cannot sign a business lease, because the tenant must carry out a professional activity. It is therefore the partners who sign the professional lease on their behalf.

Taxation of businesses of persons

SCMs shall be subject to the taxation of businesses of persons.

This means that outcomes are determined by business, but it is the partners who are taxed on the results achieved. The profit is therefore taxed either on income tax (IR) or on business tax (IS) according to the tax to which the partner is subject.

SCMs may not opt for business tax (IS) when they provide their members with the necessary means to carry out the activity. On the other hand, when they make these resources available to non-associated third parties, for remuneration, they carry out a commercial activity: in this case, they may opt for IS.

Determination of taxable profit

The business must first to determine taxable profit or loss.

The regime that applies depends on the situation of the members of the SCM:

  • Where the members of the SCM are taxable in the non-commercial profit (NTB) category, the controlled declaration procedure non-commercial profits (NBC) or micro-BNC speed where the amount of revenue excluding tax for 2022 is less than €72,600. For 2023, the annual threshold has been raised to €77,700. This scheme applies to most members of SCMs operating on an individual basis.
  • Where the members of the SCM are liable to tax on businesses (IS) or to industrial and commercial profits (BIC), it is the simplified procedure taxation of BICs which applies. This is the case when the partner is a Liberal Practice business (SEL) or a Professional Civil business (PCS). The business may, however, opt for the normal real speed of the BICs.

Please note

SCMs composed of members belonging to the controlled declaration scheme for NCBs and to the simplified tax scheme for BICs must double-check their results and comply with the accounting obligations specific to each of these categories.

The SCM must file a declaration of results no later than 2e working day following 1er May.

An additional period of 15 calendar days is granted by the tax authorities where the declaration is made electronically in EDI-TDF mode. Where the declaration is not submitted electronically, an increase of 0.2%of the amount of duties payable shall be applied.

In most cases, the SCM is in one of the following situations:

  • It is composed exclusively of members whose income is taxable in the category of non-commercial profits (NTBs).
  • Either some of its members have taxable income in the BIC category or fall within the scope of the SI, and it has not renounced the Simplified Taxation Scheme (SIR).

Where the SCM has opted for the normal real scheme of the BICs, it shall use a specific form.

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General case

The SCM must then send the following documents:

Normal real scheme for BICs

Where the SCM has opted for the normal real BIC: titleContent, it must forward the following documents:

It's the associates which are taxed on the outcome of the SCM for the share of profits corresponding to their entitlement in the business. They shall be subject either to business tax (IS)), or income tax (IR).

Such income may be taxable in the category of BICHowever, in most cases, the activity of the partner is taxable in the NCB category: it then falls under either the controlled declaration procedure either from micro-BNC speed.

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Arrangements for the controlled declaration

Partner must use the form no. 2035-SD which also includes an annex No 2035-AS-SD and a tax book No 2035-LIASSE-BNC.

It indicates the fraction of the result the SCM which corresponds to its participation in the business on Form No 2035-SD. He must also add this fraction (if it is a profit) or subtract it (if it is a deficit) from the result on tax book No. 2035-LIASSE-BNC.

The partner may deduct various costs of his professional income on Annex No 2035-AS-SD. These include the amounts paid to the SCM for its participation in the common costs or the costs incurred to acquire the shares in the SCM (interest on loans, fees for documents and registration, notary fees).

Non-Commercial Profits (NTB) - Controlled Reporting Regime

Micro-BNC speed

The member shall be exempt from the filing of a declaration of performance. He must declare the amount of their annual turnover of the SCM on supplementary income tax return No 2042 C pro. A lump-sum allowance is then calculated automatically by the tax administration.

Supplementary declaration of income from self-employed occupations

The SCM shall provide its members with adapted premises, equipment or staff necessary for the exercise of the activity. This activity is taxable at the VAT at the normal rate of 20%.

However, these supplies may be exempt of VAT where 3 following conditions the following shall be combined:

  • Services (such as management, maintenance of premises or IT work) are provided exclusively to the partners of the SCM.
  • The services provided by the SCM to its partners must contribute directly and exclusively to the implementation of exempt transactions (for example, members of the medical and paramedical professions)
  • The amounts claimed from the members shall not exceed the common operating expenses

In order to benefit from this exemption, certain information must be provided on special print n° 2036-SD acting as a result declaration.

These include the identification of the partners, the participation of each partner in the capital, and the amount of expenses allocated to the partners.

Civil businesses of Means Tax Return (SCM)

The territorial economic contribution (CET) is made up of the company property levy (CFE) and the company value added levy (CVAE).


The SCM is considered to be engaged in a gainful activity as a service provider. It is accordingly imposed on the companies' property levy (CFE) in its own name, regardless of the income tax regime.

The CFE is based on the rental value of the SCM premises for use non-private, i.e. serving all members, and for which it has been responsible for control, management and maintenance. These include the secretariat room, entrance, waiting room, technical rooms, meeting rooms or documentation rooms.

Every associate of the SCM is also taxable to the CFE in his own name on the rental value of the premises of which it has the exclusive use.


When the revenues of the SCM exceed €152,500, it shall be subject to the value added contribution of the companies (CVAE).

The members of the SCMs are also taxable to the CVAE in their own name.

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