SELARL BNC reform: what to remember in 2026

Updated March 29, 2026 - The so-called question of the SELARL BNC reform continues to produce very concrete effects in 2026. The subject is not to know whether the debate still exists, but to properly qualify the income of SELARL associates exercising a liberal profession: what falls under the social mandate, what falls under a technical activity and how does this translate for tax purposes?

The BOFiP doctrine updated at the end of 2023 clarified the tax reading of certain income received by SELARL partners. In practice, many structures still need to:

• review their income qualification;
• adjust their reporting method;
• check the coherence between legal, accounting and tax.

To complete, see SELARL manager rémunération in 2026, Tax audit and Taxation 2026.

Income linked to corporate mandate#

They come under the management or direction mandate. Their treatment is not automatically confused with that of the technical professional activity carried out in the structure.

Income linked to liberal activity#

When the partner carries out a professional activity distinct from the sole corporate mandate, the tax reading may lead to taxation in the BNC category, depending on the precise situation.

• bring everything into a single income category;
• reason without documentation about the nature of the functions performed;
• not aligning legal decisions and déclarations;
• do not anticipate the effects on contributions, cash flow and proof in the event of an audit.

• map the real functions of each partner;
• distinguish corporate mandate and technical exercise;
• review rémunération flows;
• make the structure's documentation more reliable.

Hayot Expertise Advice: on SELARL, real security does not come from a general formula. It comes from a precise and documented qualification of functions and flows.

Change is not only technical. It changes the way we read the file on a daily basis. Before, many structures allowed several flows to coexist without clearly naming them. In 2026, this approximation becomes much riskier.

The correct reflex is to separate income into three distinct blocks:

• technical rémunération, which falls under the BNC;
• the corporate mandate, which relates to salaries and wages;
• dividends, which are income from movable capital. This séparation has very concrete effects on personal cash flow, the annual déclaration, the accounting settings and communication with the firm.

Example 1: the associated doctor#

A doctor works in a SELARL, is a manager and receives a fixed rémunération each month then a supplement at the end of the financial year. If everything is treated as a salary, the tax reading is wrong. It is necessary to isolate what corresponds to the medical activity carried out within the SEL and what corresponds to the management mandate.

Example 2: the professional who pays fees on his behalf#

An associate pays a professional contribution, a technical subscription or a training expense in his name and on behalf of the SEL. If the processing is not documented, the writing may be misclassified. In this case, the issue is not only to reimburse the expense. It is necessary to know if it enters the BNC reading or if it must be reassembled otherwise.

Example 3: SELARL with dividends#

A SELARL which distributes profits at the end of the year creates a third level of reading. Dividends are not technical compensation, nor are they a salary. They must therefore be looked at separately, with their own régime.

When we take up a SELARL file, we always start with the same grid.

1. Identify each function#

Who is the manager? Who exercises liberal activity? Who receives what? Until these three questions are clear, the correct tax catégories cannot be properly asked.

2. Name each stream#

Each flow must have a title and logic:

• technical rémunération;
• corporate mandate;
• reimbursement of expenses;
• dividend;
• charge paid on behalf of the partner.

3. Check BNC processing#

If the rémunération is technical, you must check the applicable régime:

• micro-BNC if the threshold is respected;
• controlled déclaration otherwise.

4. Harmonize legal and accounting matters#

Minutes, payroll, paperwork and personal statement should tell the same story. If each document says a différent thing, the risk of scrutiny increases.

5. Document supporting documents#

The best shield in case of verification, this is not a general sentence. It's a clean folder:

• decision of the partners;
• rémunération scale;
• explanatory notes;
• proof of costs;
• consistency with the SIE and the formalities desk.

Errors almost always come back in the same form:

• confuse social mandate and liberal activity;
• treat technical rémunération like a traditional salary;
• forget the charges or fees paid on behalf of the partner;
• not declaring dividends in the correct box;
• leave the accounting firm without clear instructions;
• wait for the inspection to sort.

The problem is not only fiscal. It's also a piloting problem. A wrong category in a SELARL file can distort the reading of the profitability, cash flow and real income of the professional.

• What amounts correspond to the corporate mandate?
• What amounts correspond to the technical activity?
• Are there reimbursements of expenses to be reclassified?
• Have the dividends been isolated?
• Has the SIE questionnaire been completed?
• Does the associated SEL file have its Siren?

If one of these answers is unclear, the file must be resumed before the next broadcast or the next déclaration.

<details> <summary>Is the technical rémunération of a SELARL associate still a salary?</summary>

No. Since January 1, 2024, the technical rémunération paid to the natural person associate for the liberal exercise falls under the BNC. The manager's corporate mandate remains in the category of salaries and wages.

</details> <details> <summary>Should we still distinguish between dividends and technical rémunération?</summary>

Yes. The dividends are income from movable capital, while the technical rémunération is BNC. The two have neither the same treatment nor the same social or fiscal consequences.

</details> <details> <summary>Does a SELARL associate have to fill out a questionnaire?</summary>

Yes. The Service-Public indicates that a questionnaire must be sent to the SIE on which the SEL depends. This is an important step for the correct identification of the tax file.

</details> <details> <summary>Is the SEL associate subject to VAT or CFE?</summary>

No, for his activity carried out in the name and on behalf of the company, the partner is not subject to VAT and is not liable for CFE. It is the company that bears these obligations.

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We help liberal professions in SELARL to reread their rémunération scheme, their tax treatment and their reporting obligations.

Quick link: Have your SLARL organization audited

(Official sources: BOFiP - SELARL news from December 27, 2023, Entreprendre.Service-Public.fr - SELARL)