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Chartered Accountant Liberal Professions
The accountant for liberal professionals
Hayot Expertise supports liberal professions in Paris and France: doctors, lawyers, architects, consultants, coaches, therapists. We master the tax and social specificities of BNCs.
Our services for liberals
BNC Accounting
Micro-BNC plan (if turnover < €83,600 — 2026 threshold)
- ▸Flat rate reduction 34%
- ▸No mandatory accounting
- ▸Declaration 2042-C-PRO
Actual regime (2035 declaration)
- ▸Actual expense deduction
- ▸Depreciation (vehicle, equipment, furniture)
- ▸Often more advantageous if charges > 34%
Our support 2035:
- ▸Maintaining the income and expenditure book
- ▸Table of fixed assets and depreciation
- ▸Declaration 2035 + annexes
- ▸Tax optimization
Liberal Tax Optimization
Deductible expenses (often forgotten):
- ▸Professional training
- ▸Travel costs (km scale)
- ▸Professional premises (rent, charges)
- ▸Madelin Law contributions
- ▸Documentation, subscriptions
- ▸Equipment and furniture
Depreciation:
- ▸Professional vehicle
- ▸Computer, software
- ▸Office furniture
- ▸Medical equipment (for doctors)
Transition to Society
When to join a company? From 70-80k€ of BNC, the company becomes interesting.
SELAS vs SELARL (for lawyers, doctors)
- ▸SELAS: Employee assimilated president, high social security contributions, executive retirement
- ▸SELARL: TNS Manager, reduced social charges, liberal retirement
SALT to IS:
- ▸Deductible remuneration
- ▸Dividends (flat tax 31.4%)
- ▸Global optimization: remuneration + dividends
SASU/SAS (for consultants, coaches)
- ▸Maximum flexibility
- ▸IS or IR (5-year option)
- ▸Urssaf social protection
Social & Payroll
TNS - Self-Employed Worker
- ▸Urssaf (sickness, family allowances)
- ▸CIPAV or SSI (retirement)
- ▸Madelin Law (deductible from BNC)
Assimilated employee
- ▸Urssaf on remuneration
- ▸Executive retirement
- ▸No Madelin
Our social support:
- ▸Calculation and payment of contributions
- ▸Social declarations (DSN for employees)
- ▸Retirement and pension optimization
Supported professions
Doctors & Paramedicals
- ▸BNC or SEL accounting
- ▸Medical tax optimization
- ▸SCM (Civil Society of Means)
- ▸Installation, patient transfer
Lawyers
- ▸Individual firm accounting or SELARL/SELAS
- ▸CARPA management
- ▸Fees, provisions, disbursements
Architects
- ▸BNC or architectural company
- ▸Long service provision
- ▸Flat rate fees or %
Consultants & Coaches
- ▸Salary portage vs SASU
- ▸IS vs IR optimization
- ▸Mission costs
Customer case: Consultant
Initial situation:
- ▸BNC €90,000
- ▸Charges: €15,000
- ▸Taxable BNC: €75,000
- ▸IR + PS: ~€32,000
Transition to SASU IS:
- ▸Turnover: €90,000
- ▸Charges: €15,000
- ▸Remuneration: €40,000 (+ €18k charges)
- ▸IS: €3,750 (on €15k profit)
- ▸Dividends: €11,250 (flat tax 31.4% = €3,533)
- ▸Total tax: ~€25,000
- ▸Savings: €7,000/year
Why choose us?
✅ BNC expertise: Tax and social control ✅ Personalized support: A dedicated contact ✅ Optimization: We maximize your availability ✅ Digital tools: Dematerialized management, digital safe
Liberal professions accounting firm
More than 100 liberal professionals trust us.
📞 Heritage study (on quote) - Contact us
Useful resources for your sector
Our guides and articles for liberal professions: