{"id":1715,"date":"2026-03-20T13:11:07","date_gmt":"2026-03-20T12:11:07","guid":{"rendered":"https:\/\/www.jbla-avocat.com\/?p=1715"},"modified":"2026-03-19T13:14:20","modified_gmt":"2026-03-19T12:14:20","slug":"fiscalite-des-professions-liberales","status":"publish","type":"post","link":"https:\/\/www.jbla-avocat.com\/en\/fiscalite-des-professions-liberales\/","title":{"rendered":"Activit\u00e9 lib\u00e9rale et fiscalit\u00e9 : cadre applicable, choix de structure et points de vigilance\u00a0\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1715\" class=\"elementor elementor-1715\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266a4e51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266a4e51\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1428748a\" data-id=\"1428748a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-471066e7 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"471066e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 96c48.6 0 88 39.4 88 88s-39.4 88-88 88-88-39.4-88-88 39.4-88 88-88zm0 344c-58.7 0-111.3-26.6-146.5-68.2 18.8-35.4 55.6-59.8 98.5-59.8 2.4 0 4.8.4 7.1 1.1 13 4.2 26.6 6.9 40.9 6.9 14.3 0 28-2.7 40.9-6.9 2.3-.7 4.7-1.1 7.1-1.1 42.9 0 79.7 24.4 98.5 59.8C359.3 421.4 306.7 448 248 448z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60344f71 elementor-widget elementor-widget-jkit_post_title\" data-id=\"60344f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module___69f1eeb903c0e\" ><h1 class=\"post-title style-color \">Activit\u00e9 lib\u00e9rale et fiscalit\u00e9 : cadre applicable, choix de structure et points de vigilance\u00a0\u00a0<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-496ed735 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"496ed735\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__1_69f1eeb90443f\" ><p class=\"post-author \">JBLA<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c9c31a elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"39c9c31a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4853bc02 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4853bc02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da60809 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"2da60809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__2_69f1eeb904b5c\" ><p class=\"post-date \">20\/03\/2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46757efe elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"46757efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__3_69f1eeb905430\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"698\" height=\"888\" src=\"https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-a-12.44.41.png\" class=\"attachment-full size-full wp-post-image\" alt=\"Fiscalit\u00e9 des professions lib\u00e9rales\" srcset=\"https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-a-12.44.41.png 698w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-a-12.44.41-236x300.png 236w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-a-12.44.41-9x12.png 9w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-a6764c9 e-flex e-con-boxed e-con e-parent\" data-id=\"a6764c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edc4f97 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"edc4f97\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tTable des mati\u00e8res\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__edc4f97\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__edc4f97\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__edc4f97\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d66ca46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d66ca46\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59d85c6c\" data-id=\"59d85c6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6790bcd9 elementor-widget elementor-widget-text-editor\" data-id=\"6790bcd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sont vis\u00e9s les professionnels qui exercent une activit\u00e9 intellectuelle, technique ou de soins, de mani\u00e8re ind\u00e9pendante et sous leur responsabilit\u00e9 personnelle. C\u2019est le cas notamment des m\u00e9decins, chirurgiens-dentistes, experts-comptables, architectes, notaires ou avocats. Pour s\u00e9curiser et optimiser ce statut, l&rsquo;accompagnement d&rsquo;un <a href=\"https:\/\/www.jbla-avocat.com\/\">cabinet d&rsquo;avocat fiscaliste \u00e0 Nice<\/a> s&rsquo;av\u00e8re souvent pr\u00e9cieux.<\/p><p>Pour les avocats, le cadre d\u2019exercice est fix\u00e9 notamment par la <strong>loi n\u00b0 71-1130<\/strong> du 31 d\u00e9cembre 1971. Pour les professions de sant\u00e9 ou autres professions r\u00e9glement\u00e9es, le socle commun de structuration soci\u00e9taire repose sur la loi n\u00b0 90-1258 du 31 d\u00e9cembre 1990 relative aux soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral.<\/p><p>Sur le plan fiscal, la question centrale est simple en apparence. S\u2019agit-il d\u2019un exercice individuel relevant de l\u2019imp\u00f4t sur le revenu, ou d\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. C\u2019est ce choix qui conditionne l\u2019\u00e9conomie globale du sch\u00e9ma.<\/p><h2><b>Le principe d\u2019imposition en BNC<\/b><\/h2><p>En exercice individuel, les b\u00e9n\u00e9fices rel\u00e8vent en principe des b\u00e9n\u00e9fices non commerciaux au sens de l\u2019<strong>article 92 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong>.<\/p><p>Le professionnel est impos\u00e9 \u00e0 l\u2019imp\u00f4t sur le revenu sur son b\u00e9n\u00e9fice net, d\u00e9termin\u00e9 apr\u00e8s d\u00e9duction des charges n\u00e9cessaires \u00e0 l\u2019activit\u00e9. Les cotisations sociales sont calcul\u00e9es sur une base proche du r\u00e9sultat fiscal, avec des m\u00e9canismes propres aux caisses professionnelles.<\/p><p>Il est important de comprendre que l\u2019imposition porte sur le b\u00e9n\u00e9fice, non sur les sommes effectivement pr\u00e9lev\u00e9es. Autrement dit, laisser la tr\u00e9sorerie sur le compte professionnel ne neutralise pas l\u2019imp\u00f4t.<\/p><h2><b>Micro-BNC ou d\u00e9claration contr\u00f4l\u00e9e<\/b><\/h2><p>Deux r\u00e9gimes coexistent.<\/p><p>Le <strong>r\u00e9gime micro-BNC<\/strong> s\u2019applique lorsque les recettes annuelles n\u2019exc\u00e8dent pas le seuil pr\u00e9vu \u00e0 l\u2019article 102 ter du CGI. L\u2019administration applique alors un abattement forfaitaire de 34 pour cent repr\u00e9sentatif des charges. Ce r\u00e9gime est simple, mais il devient d\u00e9favorable d\u00e8s lors que les charges r\u00e9elles d\u00e9passent cet abattement.<\/p><p>La d\u00e9claration contr\u00f4l\u00e9e repose sur une comptabilit\u00e9 de tr\u00e9sorerie plus structur\u00e9e et permet la d\u00e9duction des charges r\u00e9elles. C\u2019est le r\u00e9gime de droit commun pour les cabinets ayant un niveau de charges significatif, ce qui est fr\u00e9quent en pr\u00e9sence de loyers \u00e9lev\u00e9s, de personnel ou d\u2019investissements techniques.<\/p><p>Pour un m\u00e9decin qui s\u2019installe en secteur 2 ou pour un avocat qui d\u00e9veloppe une structure avec collaborateurs, la d\u00e9claration contr\u00f4l\u00e9e s\u2019impose tr\u00e8s rapidement comme une \u00e9vidence \u00e9conomique.<\/p><h2><b>Exercer en soci\u00e9t\u00e9 : SEL et arbitrage IR \/ IS<\/b><\/h2><p>Les professions lib\u00e9rales r\u00e9glement\u00e9es peuvent exercer au sein d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral, par exemple une <strong>SELARL<\/strong> ou une <strong>SELAS<\/strong>.<\/p><p>Ces structures sont en principe soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le r\u00e9sultat est tax\u00e9 au niveau de la soci\u00e9t\u00e9 selon les taux de l\u2019IS pr\u00e9vus \u00e0 l\u2019article 219 du CGI. La r\u00e9mun\u00e9ration du dirigeant est d\u00e9ductible du r\u00e9sultat imposable, et impos\u00e9e \u00e0 l\u2019imp\u00f4t sur le revenu entre ses mains dans la cat\u00e9gorie appropri\u00e9e.<\/p><p>L\u2019arbitrage entre exercice individuel et SEL soumise \u00e0 l\u2019IS repose sur plusieurs param\u00e8tres concrets.<br \/>D\u2019abord, le niveau de b\u00e9n\u00e9fice. Plus il est \u00e9lev\u00e9, plus l\u2019IS peut permettre de lisser la pression fiscale imm\u00e9diate.<br \/>Ensuite, la politique de distribution. Si la totalit\u00e9 du r\u00e9sultat est distribu\u00e9e chaque ann\u00e9e, l\u2019avantage de l\u2019IS est m\u00e9caniquement r\u00e9duit.<br \/>Enfin, la protection patrimoniale et la structuration \u00e0 plusieurs associ\u00e9s jouent un r\u00f4le d\u00e9terminant.<\/p><p>Pour un avocat ou un m\u00e9decin qui souhaite capitaliser au sein de la structure, financer du mat\u00e9riel, recruter ou pr\u00e9parer une association, la SEL devient souvent un outil pertinent. En revanche, pour un professionnel qui consomme l\u2019int\u00e9gralit\u00e9 de son r\u00e9sultat, l\u2019\u00e9cart peut \u00eatre moins significatif.<\/p><h2><b>La SPFPL comme holding de professions lib\u00e9rales<\/b><\/h2><p>La soci\u00e9t\u00e9 de participations financi\u00e8res de professions lib\u00e9rales, ou <strong>SPFPL<\/strong>, est une holding d\u00e9di\u00e9e \u00e0 la d\u00e9tention de parts de <strong>SEL<\/strong>.<\/p><p>Elle est elle-m\u00eame soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Son int\u00e9r\u00eat fiscal repose principalement sur le r\u00e9gime m\u00e8re-fille pr\u00e9vu aux articles 145 et 216 du CGI. Les dividendes vers\u00e9s par la <strong>SEL<\/strong> \u00e0 la <strong>SPFPL<\/strong> peuvent b\u00e9n\u00e9ficier d\u2019une quasi-exon\u00e9ration, sous r\u00e9serve des conditions de d\u00e9tention.<\/p><p>Concr\u00e8tement, cela permet de remonter les r\u00e9sultats au niveau de la holding avec une friction fiscale limit\u00e9e, puis de r\u00e9investir, de rembourser un emprunt d\u2019acquisition de titres ou d\u2019organiser la transmission.<\/p><p>Pour un m\u00e9decin qui rach\u00e8te les parts d\u2019un confr\u00e8re via une holding ou pour un avocat qui structure un groupe de cabinets, la <strong>SPFPL<\/strong> devient un outil strat\u00e9gique. Elle n\u2019a en revanche aucun int\u00e9r\u00eat si l\u2019objectif est uniquement de percevoir imm\u00e9diatement les b\u00e9n\u00e9fices \u00e0 titre personnel.<\/p><h2><b>Les charges fiscales et sociales \u00e0 anticiper<\/b><\/h2><p>Au-del\u00e0 de l\u2019imp\u00f4t sur le revenu ou de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, plusieurs impositions doivent \u00eatre int\u00e9gr\u00e9es dans le raisonnement.<\/p><p>La cotisation fonci\u00e8re des entreprises est due dans la plupart des cas. La <strong>TVA<\/strong> peut s\u2019appliquer selon la nature des actes r\u00e9alis\u00e9s. Les cotisations sociales repr\u00e9sentent souvent une part significative du co\u00fbt global, notamment pour les dirigeants majoritaires de SELARL.<\/p><p>L\u2019erreur fr\u00e9quente des novices consiste \u00e0 raisonner uniquement en taux d\u2019imp\u00f4t. En pratique, c\u2019est la combinaison imp\u00f4t, cotisations sociales et flux distribu\u00e9s qui doit \u00eatre simul\u00e9e.<\/p><h2><b>Ce qu\u2019il faut arbitrer avant de choisir sa structure<\/b><\/h2><p>Trois questions structurent l\u2019analyse.<\/p><p>La premi\u00e8re est celle du niveau de b\u00e9n\u00e9fice pr\u00e9visionnel et de sa stabilit\u00e9. Un cabinet en phase de lancement n\u2019a pas les m\u00eames contraintes qu\u2019une structure install\u00e9e avec plusieurs associ\u00e9s.<\/p><p>La deuxi\u00e8me est celle de l\u2019horizon patrimonial. Souhaite-t-on r\u00e9investir, pr\u00e9parer une transmission, int\u00e9grer des associ\u00e9s, c\u00e9der \u00e0 moyen terme.<\/p><p>La troisi\u00e8me est celle du risque et de la responsabilit\u00e9. L\u2019exercice individuel expose directement le patrimoine personnel, sous r\u00e9serve des m\u00e9canismes de protection existants. La soci\u00e9t\u00e9 offre un cadre plus structur\u00e9, mais implique des co\u00fbts et une discipline juridique.<\/p><p>Dans tous les cas, le choix ne doit pas \u00eatre guid\u00e9 par un argument fiscal isol\u00e9. Il doit \u00eatre coh\u00e9rent avec la trajectoire professionnelle.<\/p><h2><b>Conclusion et points de vigilance<\/b><\/h2><p>La fiscalit\u00e9 des professions lib\u00e9rales n\u2019est pas un bloc uniforme. Elle repose sur un encha\u00eenement de choix structurants. Exercice individuel en <strong>BNC<\/strong>, soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral soumise \u00e0 l\u2019IS, mise en place d\u2019une SPFPL, chacun de ces sch\u00e9mas produit des effets tr\u00e8s diff\u00e9rents en mati\u00e8re d\u2019imposition, de cotisations sociales et de strat\u00e9gie patrimoniale.<\/p><p>Pour un m\u00e9decin, un avocat ou tout autre professionnel r\u00e9glement\u00e9, la bonne question n\u2019est pas seulement \u00ab quel taux d\u2019imp\u00f4t vais-je payer \u00bb. La vraie question est \u00ab quelle structure correspond \u00e0 mon niveau de b\u00e9n\u00e9fice, \u00e0 ma strat\u00e9gie de d\u00e9veloppement et \u00e0 mes objectifs patrimoniaux \u00bb.<\/p><p>C\u2019est sur cette coh\u00e9rence d\u2019ensemble que se joue la s\u00e9curisation fiscale.<\/p><p>Le <strong><a href=\"https:\/\/www.jbla-avocat.com\/\">cabinet JBLA<\/a><\/strong> vous accompagne dans toutes vos probl\u00e9matiques fiscales, en France comme \u00e0 l\u2019international.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97bd2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"97bd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6008d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6008d23\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a152281\" data-id=\"a152281\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a93e42a elementor-widget__width-auto e-transform elementor-widget elementor-widget-jkit_button\" data-id=\"3a93e42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__4_69f1eeb906bd3\" ><a href=\"https:\/\/www.jbla-avocat.com\/contact\/\" class=\"jkit-button-wrapper\">D&#039;autres interrogations<i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68573699\" data-id=\"68573699\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sont vis\u00e9s les professionnels qui exercent une activit\u00e9 intellectuelle, technique ou de soins, de mani\u00e8re ind\u00e9pendante et sous leur responsabilit\u00e9 personnelle. C\u2019est le cas notamment des m\u00e9decins, chirurgiens-dentistes, experts-comptables, architectes, notaires ou avocats. <\/p>","protected":false},"author":1,"featured_media":1717,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalit\u00e9 des professions lib\u00e9rales\u202f: guide complet - JBLA<\/title>\n<meta name=\"description\" content=\"Le cabinet JBLA vous accompagne dans toutes vos probl\u00e9matiques fiscales, en France comme \u00e0 l\u2019international.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jbla-avocat.com\/en\/fiscalite-des-professions-liberales\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 des professions lib\u00e9rales\u202f: guide complet - 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