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Sectors · 06

Liberal professions

Liberal professions

BNC (non-commercial profits) accounting, cash flow management, income optimisation and tax and wealth advice. Changes of structure (partnership, SELARL, SPFPL), shareholder agreements and valuation of shares or practices on a sale or merger.

Serving professionals, we deploy accounting expertise specifically tailored to non-commercial profits (BNC). Beyond rigorous bookkeeping and precise management of your cash flows, our approach aims to optimise your professional income while ensuring full compliance with your sector obligations. This vision naturally extends to the owner's personal taxation, where we create synergy between your private and professional assets through tax return assistance and tailored wealth advice.

To support the growth of your practice, we guide your most strategic structural decisions. Whether it is a partnership project, a move to a SELARL or setting up an SPFPL, we manage the changes to the articles of association required as your career evolves.

Strategic advice for your structure

The long-term success of your practice or office rests on a solid structure. We help define your governance by drafting shareholders' agreements, ensuring a calm framework for collaboration. This organisation extends to group management, where we streamline exchanges between entities by structuring shared costs, current accounts and resource-sharing agreements. Finally, we support you at key stages of succession and valuation, carrying out a precise valuation of your shares or your practice in the context of disposals or mergers.

A partner's commitment

Working with us means benefiting from a single point of contact able to maintain a global and immediate view of your situation. We cultivate a close relationship in which elegance and discretion are not empty words: here, technical expertise gives way to a deep respect for the ethics and professional standards of your profession.

Page updated on 25 October 2026 · Auriom, under the responsibility of Kevin Kasprzak, chartered accountant and statutory auditor.

Frequently asked questions

Your questions, our answers.

Which legal status should I choose when setting up?

The choice depends on your project (alone or with others) and your wealth planning vision.

  • Sole proprietorship (EI) : The classic status, simplified since 2022. You and your business form a single tax entity.
  • SEL (SELARL, SELAS) : These professional practice companies allow you to separate your personal assets and optimise your taxation by managing your remuneration.
  • NON-TRADING COMPANY (SCM, SCP) : Ideal for sharing running costs (rent, secretarial services) with colleagues without necessarily sharing fees.

There is no universally “best” status. We carry out a comparative simulation for you between BNC (non-commercial profits) and IS (corporation tax).

How can I optimise my remuneration and reduce my taxes?

Your form of remuneration is the main lever of your financial strategy.

  • Paying dividends : Possible within a company (SEL), this can be worthwhile depending on your tax bracket, although dividends may be subject to social security contributions for self-employed workers.
  • Retirement savings (individual PER, which succeeded Madelin retirement contracts) and protection insurance: Deduct your contributions from your taxable profit to protect yourself while paying less tax.
  • CESU / holiday vouchers (Chèques Vacances) : Under certain conditions, these schemes allow cash to be taken out of your practice exempt from social security charges.
Which expenses can I actually deduct?

To reduce your taxable profit, you can deduct all expenses incurred “in the interest of your business”:

  • Travel expenses : Mileage allowance scale or actual costs for your home visits.
  • Continuing education : Your seminar and conference fees and related meal expenses.
  • Premises : Rent, electricity, insurance, and even a share of your home if you work there (electronic transmission, accounting).
  • Small equipment : Low-value medical and IT equipment.

Member of

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