[et_pb_section fb_built=”1″ _builder_version=”4.18.0″ _module_preset=”default” collapsed=”off” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.18.0″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|40px|||false|false” global_colors_info=”{}”][et_pb_post_title date_format=”j-m-y” comments=”off” featured_image=”off” _builder_version=”4.18.0″ _module_preset=”default” title_text_color=”#11677A” title_font_size=”32px” custom_margin=”||30px||false|false” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}”]<\/p>\n
Liberal professionals (lawyers, doctors, authors, artists, sportsmen…) come under the BNC (non commercial profits) regime of article 92 of the CGI. As such, they are required to file annual profit declarations under the “controlled declaration” regime, unless their profits are less than \u20ac72,600 excluding tax, which allows them to benefit from the micro BNC regime (provided that the nature of their activity allows them to opt for this regime).\u00a0\u00a0<\/p>\n
In terms of accounting, these professionals must keep<\/strong>:\u00a0<\/p>\n – a journal book detailing\u00a0 From a tax point of view, they have to send by the second working day following May 1st of the following year a declaration n\u00b0 2035 (accompanied by its appendices 2035 A to 2035 G) by electronic means. From a practical point of view, the administration grants them an additional 15 calendar days (BOI-BNC-DECLA-10-30 n\u00b0 270).\u00a0\u00a0<\/p>\n If they fail to do so, they will be charged interest on arrears and proportional penalties, and after formal notice from the Administration, they will be liable to taxation on the basis of an automatic assessment of their results.\u00a0\u00a0<\/p>\n Like all taxpayers, they must also file an overall income tax return (2042) and the returns for their various incomes in due time.\u00a0<\/p>\n In the case of professionals associated in “fiscally transparent” practice structures (SCP, AARPI, etc.), the company is required to file a 2035-SD return for all the companies and its appendices, while each partner then reports the amount of his share of profit (BNC) on his own 2042 C PRO return.\u00a0<\/p>\n Following the cessation of activity of these professionals due to retirement, contribution in company etc…) or their death the profits not yet taxed are immediately taxable (operating profits realized since the end of the last exercise, profits in deferment of taxation, the capital gains (or capital losses) of fixed assets).\u00a0\u00a0<\/p>\n The taxpayer must inform the administration of the cessation of activity and its effective date within 60 days of the effective cessation of activity or within 6 months of the death.\u00a0<\/p>\n<\/div>\n<\/div>\n [\/et_pb_text][dsm_text_divider header=”@” color=”#666666″ _builder_version=”4.18.0″ _module_preset=”default” custom_margin=”20px||||false|false” global_colors_info=”{}”][\/dsm_text_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ header_3_font=”|600|||||||” header_3_text_color=”#F3944E” header_3_font_size=”20px” header_3_line_height=”1.2em” global_colors_info=”{}”]<\/p>\n
– daily business income and expenses,\u00a0
<\/span>– customer identity\u00a0
<\/span>– the amount, date and form of payment of fees\u00a0
<\/span>– a register of fixed assets and depreciation\u00a0\u00a0<\/span><\/p>\nContact the author – Cyril Maucour – Tax Lawyer – AlterTax Avocats<\/span><\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n