Taxation29 March 2026

SELARL BNC reform: what still matters in 2026

In 2026, French SELARL structures still need to separate social-office income from technical professional income for tax purposes.

Samuel HAYOT
1 min read

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.

SELARL BNC reform: what still matters in 2026

Updated March 29, 2026 - The key issue in French SELARL structures is still how to separate management-office income from technical professional income and report each correctly.

See also SELARL manager compensation in 2026, tax verification and taxation 2026.

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Article written by Samuel HAYOT

Chartered Accountant, registered with the Institute of Chartered Accountants.

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