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 remuneration in 2026, Tax verification and Taxation 2026.

Income linked to corporate mandate

They fall under the mandate of management or direction. 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 declarations;
• ▸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 remuneration 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.

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

Quick link: Have your SELARL organization audited

In 2026, the SELARL BNC reform is above all a subject of intelligent compliance. Structures that have not yet properly arbitrated their scheme take on unnecessary fiscal and social risk.

Contact: Do you want to check if your SELARL declares income in the correct category? Our firm can review your organization and your flows before regularization or control. Make an appointment with Hayot Expertise

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