Chartered Accountant Lawyer — Cabinet Hayot Expertise

The legal profession is subject to exceptionally rigid accounting obligations that a general practice can hardly cope with. The independent lawyer practices almost exclusively in the category of Non-Commercial Profits (BNC), subject to the obligation to keep a 2035 declaration. In addition to the income barriers imposing the real regime, the profession must control its VAT thresholds (with a basic franchise tolerance applicable up to €50,000 in turnover from 2025).

The heart of a legal firm's financial complexity lies in the handling of funds. The differentiated management between the Professional Account (for fees) and the CARPA (Autonomous Fund for Financial Settlements of Lawyers, for client funds or provisional payments) imposes absolute accounting traceability and does not tolerate any asymmetry. In addition, the rules surrounding the accounting of disbursement accounts in relation to application fees or result fees require entomologist precision.

Beyond the very specific professional funds (Urssaf and the social security of the Bar via the CNBF - Caisse Nationale des Barreaux Français, whose contribution rate is quickly approaching 45%), the restructuring of a classic own-name approach towards corporate IS taxation (SELAS, SELARL, or SPFPL/Holding) constitutes the major pivot of financial optimization in the career of a private lawyer.

2035 accounting and strict CARPA control

We maintain the accounts via daily bank reconciliation (management and 2035 bundle). We immediately separate in strict accounting what relates to the collection of the taxable fee in BNC, from what relates to transit on the special CARPA account.

Assistance with rebilling and processing of disbursements

The lawyer massively advances costs (bailiff fees, costs, tax stamps, pleading fees). Our monitoring distinguishes the pure reimbursement of disbursements, non-taxable and not subject to VAT, from the fee subject to your standard taxes, thus avoiding an adjustment in "hidden turnover" or false VAT base.

Optimization of CNBF contributions and pension management

Because the compulsory (socio-fiscal) levy is burdensome, we help you build parallel solutions with the Madelin Law: state-of-the-art mutual insurance, insurance really covering the risk of disability on the "free fees" index, but above all retirement savings (PER), while limiting the real tax cost.

Transition to a company (SELARL, SELAS, SCP)

From a level of profitability of around €100,000 to €120,000, personal taxation borders on the absurd (nearly 60% real marginal erosion between IR and social charges). Samuel Hayot is leading the conversion and restructuring process with the transfer of private assets to a SELAS or SELARL. We then set your Remuneration-Salary package (subject to charges) and your dividend distributions (subject to reduced flat tax, and moderately charged thanks to certain reforms).

Creation and integration of Patrimonial Holding (SPFPL)

For associate lawyers of large firms in the process of acquiring shares, we set up and manage the accounting of your SPFPL (Société de Participations Financières de Professions Liberales) to trigger the leverage effect through the loan repaid by dividends (almost fully exempt parent-subsidiary tax regime).

Your time must be devoted to your files, your conclusions and the strict management of legal risk for your clients: this is why we take over the entire financial mental burden of the development of your structure and take the reporting aspect internally.

Founded by Samuel Hayot, the firm located a stone's throw from the palace, in the heart of Paris 8th in the Monceau district, resonates with responsiveness (24 hours response time limit). Using the Pennylane automated interface radically streamlines the processing of recurring tickets; a lawyer from the business division told us that he had literally gained 2 man days of monthly billable work after abandoning his old spreadsheet management for our automated processes.

Are the expenses related to a procedure added to my taxable income? No. A disbursement reimbursed to the nearest euro by the client following an advance of costs on his behalf (such as bailiff fees assigned to his name) is neither taxable BNC income nor subject to VAT. We set up transit accounts (the famous class 4 customer account) which balance and perfectly neutralize this charge in an invisible manner with respect to taxes.

What can I deduct as a strict professional expense? The costs deductible in the legal framework include: professional training costs, the lawyer's robe (depreciable if the amount is substantial or deductible within the year depending on the formal option of the court), the complete legal library and all professional subscriptions (databases such as Doctrine, Dalloz, LexisNexis), which are heavy and are 100% integrated.

At what level of turnover should I collect and pay VAT? The VAT-based franchise (system not charging VAT) for a lawyer tolerates collections of up to €50,000 net over the year 2025. Beyond the increase threshold, VAT taxation must begin on the first of the preceding year, with the obligation to register with the SIE. Hayot expertise secures the transition from franchise regime to real regime without accounting pain.

Is it better to set up in SELARL or SELAS as an associate lawyer? The SELARL vs SELAS fight has long divided the firms. In reality, the choice is decided on your asset profile: SELARL secures affordable TNS social predictability (although not compressible), while SELAS provides the protective status "assimilated employee" (very heavy in burden but protective). Hayot Expertise will carry out a costed study to advise you on the best option depending on your situation.

What is the SEL Associate Plan Alignment in 2025-2026? Following ministerial responses, the managing partners of SEL whose taxation is broken down are now subject to the BNC regime for their pure functional remuneration (the modified doctrine massively reclassifying towards salaries for pure managerial functions). Only professionals like Hayot expertise know how to adapt management statutes to best survive current tax audits.

Tax efficiency in the broad sense can be measured: analyze yours with our firm during a first free strategic meeting.

📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris
📞 01 48 48 24 14