Chartered accountant Paris 16: liberal professions and investors

In sole practice, fees fall under bénéfices non commerciaux and two regimes coexist. Micro-BNC, open up to €83,600 of receipts for 2026 to 2028, applies a flat 34% allowance with a €305 minimum. The déclaration contrôlée requires bookkeeping and a form 2035, but allows actual costs to be deducted: practice rent, staff, equipment, contributions. The tax threshold is not the VAT threshold, which stops at €37,500 of receipts for services: you can stay on micro-BNC and become liable for VAT in the same year. Then come the société d'exercice libéral, whose partners' remuneration for their liberal activity has been taxed as BNC since 2024 income, unless a relationship of subordination with the company is established, and the société civile de moyens, which pools means only and files a form 2036.

Fees follow the reality of the file: volume of documents, VAT regime, whether there are employees, and how many structures have to be run when a company, an SCI and a liberal activity coexist. We price them once we have examined your documents, and the engagement is set out in writing before any work starts.

Furnished rental under the régime réel absorbs a high acquisition value best, since it allows the building and the furniture to be depreciated. That advantage has changed in nature: article 84 of the 2025 Finance Act added a paragraph III to article 150 VB of the French tax code, and for disposals made on or after 15 February 2025, the depreciation deducted reduces the acquisition price used to compute the capital gain, subject to the exceptions set out in the text, notably for student residences and establishments housing elderly or disabled people. The trade-off therefore turns on how long the property is to be held. An SCI subject to corporate tax also depreciates the property, but takes the resale out of the private-individual regime. Where the property is held directly, with no works and no depreciation, unfurnished letting is often enough, either at actual cost or under micro-foncier, capped at €15,000 of gross annual income with a 30% allowance.

Yes. Files are kept on Pennylane, with bank feeds connected and documents uploaded online. Exchanges take place by email and video call, and returns are filed electronically. Our offices are at 58 rue de Monceau, in the 8th, for files that call for a meeting.

An SCI taxed at partner level is not itself taxed: it files a form 2072 result return, and each individual partner reports their share on form 2044 attached to their personal income tax return. An SCI subject to corporate tax follows the company regime: commercial bookkeeping, depreciation of the building, form 2065 and tax paid by the company. Unfurnished letting is exempt from VAT; for premises used for business purposes, an option to tax remains available. The election for corporate tax can still be revoked up to the fifth financial year following the one for which it was made, after which it becomes final: it is therefore looked at early, and with resale in mind as much as annual yield.

Yes. Exchanges, reports and document requests can be conducted in English. Our scope stays France: French accounting, tax and filing obligations of a company established here, of a subsidiary or a permanent establishment of a foreign group, and the French tax position of a resident. Taxation in the country of origin falls outside that scope and is handled with a local practitioner.

Both codes are valid and each covers part of the arrondissement. The consequence is practical: the code shown on your invoices, in your articles of association, on the national business register and on your business property tax return must be the one of your actual address, and must stay the same everywhere. A mismatch is enough to misdirect a tax notice, and it is easier to correct before registration than after.

The decision can be taken at any time. On your side, one step remains yours: ending the engagement letter in force, observing the notice period it provides for. The rest is handled between professionals: we send your previous accountant the letter required by article 163 of the decree of 30 March 2012 and ask for the accounting entries file, the trial balance, the latest tax return package and the permanent file. What matters is not the date of the change, but the state of the file when it arrives: a closed year with up-to-date bookkeeping is not taken over at the same cost as an open, unfinished one.