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Civil society tax system of means

Verified 02 June 2020 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

The liberal professions may use the Civil Society of Means (SCM), a legal structure with legal personality, to pool the means of exploitation of their profession.

The SCM is a legal structure reserved for the liberal professions, regulated or not.

CMS Goals:

  • Facilitate their activity
  • Reduce costs by sharing expenses
  • Joint management of material resources related to the exercise of the profession (e.g. premises, personnel, equipment)

The SCM must be registered with the RCS. It shall have legal personality from the date of registration.

Registration in the Register of Trade and Companies (RCS)

This status gives the MCS the opportunity to contract, hire staff or make real estate investments.

However, the MCS cannot engage in a professional activity. The CMS cannot sign a professional lease because the tenant must be engaged in a professional activity. It is the Liberal professionals themselves who sign the professional lease.


the creation of an MCS does not affect the legal situation of its members, whether natural or legal persons. They remain under the status of self-employed workers and retain full independence in their professional activity. There is no profit sharing or common clientele, but only contribution to common expenses.

There is no taxation at the corporate level. The corporate tax (IS) option is not possible.

Each member of the SCM is personally liable to tax for the share of profits corresponding to his share of the company's shares. This is

  • or income tax,
  • corporate tax if the business is subject to that tax.

An MCS is in principle part of the simplified real tax regime for BICs. It may, however, apply to be taxed under the normal real profit system.

The social result of the CMB is determined by the CMB, regardless of the amount of its revenue.

This determination shall be made in accordance with the rules applicable to NLCs (controlled reporting regime) and/or BIC: titleContent (depending on the taxation regime of its members).

Once the result has been determined, it must be distributed among the partners.

Each partner may deduct from his professional income the following:

  • Amounts paid to the CMS for expenses incurred in the performance of their profession
  • Costs incurred by the partner to acquire the shares of the SCM. These include interest on loans, fees for deed and registration, notary fees, transfer rights free of charge.

In the event of an increase in value arising from the sale of the shares, the latter shall be subject to the system of professional capital gains.

By the SCM

MCS must send by 2eworking day after 1to May, in the service of business taxes (SIE) on which it depends:

The revenue, expenditure and criteria for the distribution of its result among its partners must be specified.


the declaration must be made electronically in EDI-TDFC mode..

By Partners

The conditions for integrating the share of the CMB's results into the benefit of the member of that corporation depend on the plan under which he is governed.

Controlled reporting regime

The partner must appear on the declaration 2035 the fraction of the result due to him.

He must add this fraction (if it is a profit) or remove it (if it is a deficit) from his own fiscal result on the declaration n°2035 B.

He must deduct from his professional income the amounts paid to the CMB in consideration for the services rendered on Annex 2035 A (breakdown by type between the different expenditure headings).

BNC Micro Speed

The portion of the income of the SCM (profit or deficit) shall not be taken into account in determining the amount of taxable revenue under the micro scheme. This fraction must be reported separately on the supplementary income statement #2042 Pro..

In principle, the SCM is liable for VAT.

In this case, the VAT shall be paid at the normal rate of 20 %.

However, the services of the SCM may be exempt from VAT if the 3 conditions are met:

  • They shall be returned exclusively to the partners
  • The business of the members is itself exempt from VAT
  • The services shall be invoiced to each partner for the exact share of the common expenditure from which he benefited

Where the SCM benefits from this exemption, it shall attach the following information to its declaration of result:

  • Identification of its partners and their participation in the capital
  • Expense amount allocated to partners

The SCM is imposed on CFE..

The CFE is based on the rental value of the non-privately-used premises of the SCM, i.e. for all partners, and it has retained control, management and maintenance.

These include the secretariat, entrance, waiting room, technical rooms, meeting or documentation rooms, etc.

MCS partners may also be taxable in the CFE in their own name if they are subject to this tax. The tax base at the CFE of each member of the SCM is therefore equal to the rental value of the premises of which he has exclusive enjoyment.

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