Moving from BNC to SELARL as a physician in 2026
How a French physician can move from BNC to SELARL in 2026: tax, social security and structuring issues.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Moving from BNC to SELARL as a physician in 2026
Updated March 29, 2026 - Moving from BNC to a SELARL changes not only the legal vehicle but also the tax treatment of income, social charges and the overall practice structure.
See also SELARL BNC reform, SELARL manager compensation in 2026 and BNC guide.
Acces direct : Structure your move to a SELARL
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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