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Can we combine several independent activities?

Verified 02 July 2019 - Directorate for Legal and Administrative Information (Prime Minister)

The self-employed professional may engage in several self-employed activities (multi-activity), which is different from the mixed activity (the craftsman who has an ancillary business activity for example). Some professions are incompatible. The combination of a commercial activity and a regulated liberal profession is prohibited (for example, the practice of medicine and the operation of a pharmacy, the profession of notary and of company administrator).

Tax rules vary depending on whether one of the activities is agricultural or not.

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Cumulation of self-employed and non-agricultural activities

Reporting of various income by activity:

  • industrial and commercial benefits (BIC) if the activity is commercial or artisanal;
  • non-commercial profits (NBCs) if the activity is liberal.

Integration of ancillary revenues into BIC or BNC with 3 conditions:

  • ancillary operations are directly linked to and an extension of the main activity;
  • profits do not represent a preponderant share of total revenues.

If this is not the case, ancillary revenues must be taxed in the category corresponding to their nature (BIC or BNC).

Combination of self-employed activity and self-employed agricultural activity

Reporting of various income by activity:

  • industrial and commercial benefits (BIC) if the activity is commercial or artisanal;
  • non-commercial profits (NBCs) if the activity is liberal;
  • agricultural profits (BA) if the activity is agricultural.

Accrual profits to the main agricultural activity: attachment to farm income where their average for the 3 calendar years preceding the opening date of the financial year does not exceed:

  • or 50% the average of the agricultural revenue assessed over the same period;
  • or €100,000..

Accessories to the main commercial or craft activity: attachment to BICs if there is a close link between commercial and agricultural activity and if commercial activity dominates.

In the field of social protection, affiliation must be with the social security fund whose main activity is (the one which generates the most income or the oldest).

When one of the activities is permanent and the other is seasonal, the main activity is considered to be permanent. If the activity is the most recent, membership of the scheme to which the permanent activity relates shall take effect from the date on which the multiactivity situation began.

Maternity health insurance and family allowance contributions cover all activities and are calculated on the sum of income from self-employed activities.

Request for an option for the choice of a single competent social protection scheme for multi-active self-employed persons


The main activity is valued each calendar year and corresponds to the oldest activity. From 3e year of affiliation, the activity that has earned the most revenue over the last 3 years can be considered as the main one. Membership in the scheme of this new activity shall take effect on 1to January 2e year following these 3 years.

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