The liberal professions are professional activities in which you work under your own responsibility. You exercise your profession independently on a regular basis, in the interest of your customers or the public. If you are a self-employed professional, you mainly provide services of an intellectual, legal, technical or medical nature.
Regulated professions
The regulated liberal professions are governed by a specific legal framework. The law defines the conditions of access to and practice of these liberal professions. It lays down the rules of professional conduct and empowers professional bodies (chambers, unions or orders) to ensure strict compliance. For example, nurses, lawyers and architects all fall into this category.
Unregulated liberal professions
Non-commercial, artisanal or agricultural activities, unregulated liberal professions are not governed by a specific organization. Drawers, mediums, web designers and translators are just a few examples of unregulated liberal professions.
If you're a self-employed professional, choosing the right legal status is an important step. The form you choose will have legal, fiscal and social repercussions on your activity. Depending on your situation, you can run your business as a sole proprietorship or as a company.
Sole proprietorship
A large proportion of self-employed professionals work as sole traders. This legal form is preferable for entrepreneurs who do not work as part of a team. Setting up a sole proprietorship is lighter and quicker. It should be noted, however, that in the event of financial problems, your personal assets are involved.
The "société civile de moyens" status
The " société civile de moyens" (non-trading company of means ) is designed for liberal professions whose activity is based on the provision of means. Its purpose is to facilitate the work of its members. This type of partnership is ideal if you want to work in partnership with other people. It enables you to pool your material resources with those of other self-employed people (at least two, corporate or individual) to reduce costs.
Professional partnership
This is one of the legal forms you can adopt if you want two or more people to work together in your profession. A société civile professionnelle (SCP) enables you to join forces with other people to practice your regulated profession jointly. This legal form is governed by regulations, the application of which may vary from one field of activity to another.
To set up a business and practice your profession as a self-employed person, you'll need to define your tax regime. If you're a sole trader, you can choose between the micro-BNC system and the classic or controlled declaration system. To qualify for micro-BNC taxation, your total revenues must not exceed 72,600 euros. If your sales exceed this limit, choose the controlled declaration system.
If you are a self-employed professional with a company, you can choose between the actual or simplified tax system. Companies with annual sales in excess of €247,000 can opt for the actual system. Below this threshold, you can opt for the simplified system.
If you're a self-employed professional, you'll need to choose the administrative address for your registered office. You have the option of domiciling your business in a different location from where you carry out your work. You can choose an administrative address in Paris, while carrying out your business in another region.
To domicile your company, you can choose your own apartment, provided there are no legal restrictions. Other options include commercial premises, a business incubator or mixed-use premises. Choosing your company's registered office is an important step. The address you choose will appear on all your administrative documents. For example, it determines the CFE (Centre de formalités des entreprises) to which you will have to send your documents. Don't hesitate to ask Sedomicilier for advice on choosing your company's address.
To finalize the creation of your company, there are a number of formalities to be completed beforehand. These include :
- drafting the articles of association,
- deposit of share capital,
- publication in a legal gazette,
- application for registration with the CFE.
You must declare your professional activity no later than eight days after registering with your professional association. If you work in an unregulated liberal profession, you can make the declaration at the start of your activity. Your registration with the CFE is confirmed by the issue of a receipt. You will then be able to practice as a self-employed professional.
Written by our expert Editorial staff
January 3, 2023
