Transition from BNC to SELARL for a doctor
How to move from a BNC activity to a SELARL when you are a doctor in 2026: tax, social issues and alert points.
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.
Switching from BNC to SELARL for a doctor
Updated March 29, 2026 - For a doctor or more broadly a liberal professional, moving from an activity in BNC to a SELARL does not only consist of changing legal envelope. In 2026, this choice modifies the treatment of income, social logic, governance and tax documentation.
Why consider this switch
The transition to SELARL can be sought for:
- ▸structure the exercise;
- ▸welcome a societal logic;
- ▸organize remuneration differently;
- ▸prepare investments or transfer.
To dig deeper, see SELARL BNC reform, SELARL manager remuneration in 2026, and BNC plug.
What the doctor must check before switching
Tax treatment of income
The BOFiP doctrine updated at the end of 2023 requires a more detailed reading of the income received by SELARL partners. We must distinguish between what relates to the social mandate and what relates to technical activity.
The social system
The status of the majority or minority manager changes the reading of contributions and disposable income.
Transfer of activity
Switching also involves looking at assets, patient base, contracts, cash flow and the transition schedule.
Common errors
- ▸create the SELARL without a clear flow plan;
- ▸not documenting the transition between old and new mode of exercise;
- ▸underestimate the impacts on contributions and cash flow;
- ▸apply a standard model without taking into account real medical practice.
Hayot Expertise Advice: for a doctor, the transition from BNC to SELARL should never be driven solely by the tax argument. We must think in terms of global exercise, income and declarative security.
Our support
We help healthcare professionals prepare for the legal, accounting, tax and social transition to a SELARL, with a documented changeover plan.
Quick link: Structuring your transition to SELARL with an expert
Conclusion
In 2026, the transition from BNC to SELARL may be relevant for a doctor, but only if the transition is prepared methodically. The right question is not just “what savings?” but “which exercise model is the most solid for the future?”
Contact: Do you want to check if SELARL is suitable for your medical practice? Our firm can model the changeover and its effects before any decision. Make an appointment with Hayot Expertise
(Official sources: BOFiP - SELARL news of December 27, 2023, Entreprendre.Service-Public.fr - SELARL, Service-Public.fr - BNC)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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