French BNC filing sheet explained
Micro-BNC, 2042-C-PRO, 2035 and controlled return: understand which French tax form applies to your BNC income in 2026.
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.
French BNC filing sheet explained
Updated March 2026 - The right BNC filing depends first on your tax regime.
Which form applies?
Under micro-BNC, income is generally reported on the personal return and 2042-C-PRO. Under the controlled regime, the key form is 2035-SD.
Related reading: special BNC regime, tax package definition and tax package guide.
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Conclusion
The main mistake is using the wrong filing logic before checking the applicable regime.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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