{"id":4475,"date":"2024-02-14T13:33:25","date_gmt":"2024-02-14T13:33:25","guid":{"rendered":"https:\/\/novalliance.fr\/?p=4475"},"modified":"2024-02-14T13:41:03","modified_gmt":"2024-02-14T13:41:03","slug":"new-taxation-method-for-managers-of-limited-liability-companies","status":"publish","type":"post","link":"https:\/\/novalliance.fr\/en\/nouveau-mode-dimposition-pour-les-gerants-de-selarl\/","title":{"rendered":"New taxation system for SELARL managers"},"content":{"rendered":"<p class=\"wp-block-paragraph\">You are a <strong>liberal professional <\/strong>and you work in a <strong>private practice company<\/strong>?&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Please note that the rules governing the taxation of your income change from <strong>1<sup>er<\/sup> January 2024.&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Until 31 December 2023, your remuneration as manager of a private practice company was taxed in the category of <strong>wages and salaries<\/strong>. (2042-C-PRO).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the new tax categories?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From now on, it will be taxed <strong>in part<\/strong> in the <strong>non-commercial profits (BNC)<\/strong>.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the tax authorities specify that only the management remuneration for the <strong>managerial function<\/strong> will be taxed as wages and salaries.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, for the <strong>technical function<\/strong>, If you are a self-employed professional, your remuneration will be taxed as non-commercial profits.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To sum up:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>position of manager: salary and wages<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>technical function: non-commercial profits<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How do you distinguish between the 2 functions?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As a reminder, the manager's duties include <strong>ensure that the company's activities run smoothly and efficiently<\/strong>. The technical functions for a doctor will be, for example, when he does his <strong>medical consultations<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The difficulty will be in distinguishing the two functions. If it is impossible to distinguish between them, you will have to prove this to the authorities. If you wish to distinguish between your two functions, we strongly recommend that you keep a time sheet and\/or determine your annual remuneration by distinguishing between the two functions using a manager's remuneration statement.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, as a practical rule (whether or not you are unable to distinguish between your two functions), the authorities accept that<strong> only 5% of the total amount of remuneration received corresponds to income relating to your duties as manager<\/strong>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How is it taxed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This change can give you an advantage if your <strong>income is less than \u20ac77,700 <\/strong>because you will be able to benefit from the micro BNC regime, which gives you the right to a <strong>34% allowance<\/strong> on your taxable income.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It should be noted that if your income is taxed in the BNC category, you will be obliged to <strong>register as a self-employed professional and submit a 2035-SD declaration<\/strong> (non-commercial income and similar) every year in addition to the tax return for your liberal practice company.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Don't worry, this new \u00abactivity\u00bb will not be subject to VAT (even if your business is), CFE or CVAE. Only your remuneration and social security contributions will be subject to BNC.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Please note that if your liberal practice company is owned by a soci\u00e9t\u00e9 de participation financi\u00e8re de professions lib\u00e9rales (SPFPL), the fees passed on directly by your SEL to you as an SPFPL partner will also be taxed in the BNC category.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Don't hesitate to ask <strong>your chartered accountant<\/strong> to avoid any confusion in your declarations.<\/p>","protected":false},"excerpt":{"rendered":"<p>Vous \u00eates un professionnel lib\u00e9ral et vous exercez dans une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral\u202f?\u00a0\u00a0<\/p>\n<p>Attention, la r\u00e9glementation en termes d\u2019imposition de vos revenus change \u00e0 compter du 1er janvier 2024.<\/p>","protected":false},"author":2,"featured_media":4482,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite-fiscale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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