SELARL BNC reform: what to remember in 2026

Updated 25 May 2026 — By Samuel Hayot, chartered accountant registered with OEC Paris Île-de-France.

The ordinance of 8 February 2023 (n° 2023-77), which came into force on 1 September 2024, substantially reformed the legal framework for French professional companies known as sociétés d'exercice libéral (SEL). For associates of a SELARL (the limited liability variant of the SEL), the most significant practical change is fiscal: the remuneration received for technical liberal activity is no longer treated as employment income. It now falls under the bénéfices non commerciaux (BNC) category, in line with the BOFiP doctrine published on 27 December 2023.

For UK-based accountancy practices advising French-resident professionals, or for professionals who split their activity between France and the UK, understanding this shift is essential to avoid declarative errors and social contribution miscalculations.

In brief: since 1 January 2024, a SELARL associate who exercises their liberal activity within the company declares that technical remuneration as BNC (art. 92 CGI), while their managerial remuneration under the corporate mandate falls under salaries and wages (art. 62 CGI). These two income streams are subject to different regimes with distinct social contributions, deductible expenses, and reporting obligations.

The previous legal framework for SEL structures dated from the Act of 31 December 1990. It had become outdated: it failed to cover certain professions, complicated multi-structure arrangements, and left qualification of income poorly defined.

The key changes under the 2023 ordinance, effective from 1 September 2024:

• External (non-professional) shareholders may now hold up to 49% of capital in certain SEL structures, subject to profession-specific rules.
• Multi-profession associations between different regulated professions are more accessible.
• A transition period was built in from the publication of the ordinance to its effective date — structures had time to adapt their articles and governance.
• The fiscal consequence — BNC qualification of technical remuneration — was formalized by the BOFiP ahead of entry into force.

The BOFiP update of December 2023 (BNC-SEL notice) establishes a clear qualification grid.

This is not an election or an option. Reporting technical remuneration as employment income produces a false tax return, incorrectly calculated social contributions, and a material audit risk. Since the BOFiP doctrine is now directly opposable by the administration, the tolerance that existed before 2024 no longer applies.

Consider a general practitioner who is sole associate and managing director (gérant) of their own SELARL. Net annual receipts available for remuneration total €200,000.

Recommended allocation (illustrative — must be adapted to each situation):

• Technical remuneration (BNC): €140,000 — remunerates the medical activity itself; reported on form 2035; subject to SSI contributions (exact rates to verify with URSSAF and CARMF for doctors).
• Managerial remuneration (salaries and wages, art. 62 CGI): €20,000 — remunerates the corporate mandate; reported as employment income with 10% standard deduction or actual expenses.
• Dividends: €40,000 — distributed after corporate tax (IS); subject to the flat tax (PFU 31.4%) or progressive income tax on election.

What changes compared to an all-salary declaration:

• Social contributions apply to €140,000 of BNC rather than a gross salary figure inflated by notional employer charges.
• Each income stream has its own deductible expense regime: BNC allows deduction of professional costs under the déclaration contrôlée (form 2035), which is not available under employment income.
• The choice between micro-BNC and déclaration contrôlée (form 2035) turns on the applicable threshold — to verify for the current year.

The reform does not eliminate the question of choosing between TNS (self-employed) status under a majority gérant structure and assimilé salarié status under a minority gérant structure. It resets the terms of that arbitrage.

Majority gérant of SELARL (TNS):

• Corporate mandate remuneration: art. 62 CGI.
• Technical remuneration: BNC.
• Social contributions: SSI on BNC + contributions on managerial remuneration under the self-employed regime.
• Primary advantage: lower total social contribution cost in most configurations.
• Primary risk: pension and disability cover must be actively constructed (supplementary contracts, PER — see our guide on the PER for company directors in 2026).

Minority or equal gérant of SELARL (assimilé salarié):

• Corporate mandate remuneration: general social security regime.
• Technical remuneration: BNC (same post-reform rule).
• Social contributions: general regime on mandate + SSI on BNC.
• Primary advantage: more integrated social cover.
• Primary risk: higher overall cost; management of two parallel social regimes.

For professionals considering the right legal structure from the outset, our article on choosing the right business vehicle sets out the key decision criteria.

Most errors encountered in SELARL files post-2024 do not stem from ignorance of the rule. They come from inconsistency between:

1. The general meeting decision fixing the amounts.
2. The SELARL's internal accounts recording the flows.
3. The associate's BNC declaration (form 2035).
4. The personal income tax return (form 2042), where each category must appear in the correct box.

When these four levels are misaligned, the administration has the material for a reassessment. The burden of proof rests on the associate.

2026 watchpoints:

• Verify that the AG resolution explicitly distinguishes technical remuneration from managerial remuneration.
• Check that the SELARL's accounting software does not auto-generate a payslip for the technical remuneration.
• Confirm BNC regime with the accountant: micro-BNC (simplified, no deduction of actual costs) vs déclaration contrôlée (form 2035, full cost deduction).
• Anticipate the impact on IR and CFE advance payments if the allocation changes year on year.

A frequently encountered situation: a sole associate and managing gérant of a SELARL had, until 2023, treated all remuneration as employment income via a single payslip. The previous accountant had not anticipated the BNC shift. In 2025:

• Form 2042 showed only employment income — inconsistent with liberal exercise.
• No form 2035 had been filed — an obligation that had gone unrecognized.
• SSI contributions had not been calculated on the technical remuneration — potential regularization due.

Correcting the file required a full review of flows since 1 January 2024, alignment with the SIE, and a declarative regularization. Total time: approximately four months. Entirely avoidable if the change had been addressed at the time of entry into force.

• Identify the exact amount of technical remuneration paid since 1 January 2024.
• Verify this amount is separately recorded from managerial remuneration in the SELARL's accounts.
• Confirm that form 2035 has been filed, or that micro-BNC applies (threshold to verify).
• Check form 2042: managerial remuneration in the salaries and wages box; technical remuneration absent from that box.
• Verify that SSI contributions have been calculated on the correct basis.
• Document the AG resolution underpinning the remuneration allocation.
• Cross-check with the SELARL's corporate tax return (IS) to confirm deductible charges are correctly allocated.

Hayot Expertise assists liberal professionals in SELARL structures — doctors, lawyers, chartered accountants, physiotherapists, architects — to review their remuneration scheme, ensure compliance with the post-reform fiscal treatment, and anticipate audit exposure.

Our engagement covers: remuneration scheme review, declarative compliance (forms 2035 + 2042), dialogue with the SIE and URSSAF, and arbitrage analysis across the remuneration options available in your situation.

This article is for information purposes only. It does not replace a personalised analysis of your file. The fiscal and social rules applicable to your situation depend on your precise status, the structure of your SELARL, and the choices made at the time of its constitution. Consult a qualified professional before making any decision.