{"id":13748,"date":"2026-04-01T00:00:00","date_gmt":"2026-03-31T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/fiscalite-des-professionnels-liberaux-fin-des-debats\/"},"modified":"2026-04-01T00:00:00","modified_gmt":"2026-03-31T22:00:00","slug":"fiscalite-des-professionnels-liberaux-fin-des-debats","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/fiscalite-des-professionnels-liberaux-fin-des-debats\/","title":{"rendered":"Fiscalit\u00e9 des professionnels lib\u00e9raux : fin des d\u00e9bats ?"},"content":{"rendered":"<p>Suite \u00e0 la publication d\u2019une r\u00e9cente r\u00e9ponse minist\u00e9rielle pr\u00e9voyant l\u2019uniformisation de la fiscalit\u00e9 applicable aux r\u00e9mun\u00e9rations vers\u00e9es aux associ\u00e9s ou g\u00e9rants de SEL et de soci\u00e9t\u00e9s de droit commun, la Direction de la l\u00e9gislation fiscale vient de se prononcer sur le sujet. On fait le point\u2026<\/p>\n<h2>Professions lib\u00e9rales : fiscalit\u00e9 applicable dans le cadre d\u2019une soci\u00e9t\u00e9 de droit commun<\/h2>\n<p>Dans une r\u00e9cente r\u00e9ponse minist\u00e9rielle, le Gouvernement a confirm\u00e9 que la r\u00e9mun\u00e9ration des associ\u00e9s ou g\u00e9rants exer\u00e7ant dans une soci\u00e9t\u00e9 de droit commun soumise \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s dont l&#8217;objet est l&#8217;exercice d&#8217;une profession lib\u00e9rale (juridique, judiciaire ou d&#8217;une autre nature) est soumise au m\u00eame traitement fiscal que celle des associ\u00e9s ou g\u00e9rants de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL).<\/p>\n<p>Concr\u00e8tement, cela signifie que la r\u00e9mun\u00e9ration vers\u00e9e \u00e0 ces associ\u00e9s ou g\u00e9rants au titre de l&#8217;activit\u00e9 lib\u00e9rale est impos\u00e9e dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) ou, s\u2019il existe un lien de subordination \u00e0 l&#8217;\u00e9gard de la soci\u00e9t\u00e9, dans celle des traitements et salaires, alors que la r\u00e9mun\u00e9ration vers\u00e9e au titre de l&#8217;activit\u00e9 de g\u00e9rance est, selon les cas, impos\u00e9e en traitements et salaires ou dans les conditions de l&#8217;article 62 du CGI.<\/p>\n<p>Mais suite \u00e0 l\u2019intervention du Conseil national de l\u2019Ordre des experts-comptables, lequel s\u2019est imm\u00e9diatement mobilis\u00e9, la direction de la l\u00e9gislation fiscale (DLF) a apport\u00e9 des \u00e9claircissements et s\u2019est engag\u00e9e sur les points suivants :<\/p>\n<ul>\n<li>pour les g\u00e9rants majoritaires de soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) et les g\u00e9rants de soci\u00e9t\u00e9s en commandite par actions (SCA), leurs r\u00e9mun\u00e9rations sont passibles de l\u2019imp\u00f4t dans la cat\u00e9gorie pr\u00e9vue \u00e0 l\u2019article 62 du CGI sans qu\u2019il y ait lieu de distinguer selon la nature des services rendus en contrepartie de ces r\u00e9mun\u00e9rations ;<\/li>\n<li>les r\u00e8gles d\u2019imposition applicables aux r\u00e9mun\u00e9rations des dirigeants de soci\u00e9t\u00e9s anonymes (SA) et de soci\u00e9t\u00e9s par actions simplifi\u00e9es (SAS) ne sont pas modifi\u00e9es et demeurent inchang\u00e9es en d\u00e9pit de la r\u00e9ponse minist\u00e9rielle pr\u00e9cit\u00e9e ;<\/li>\n<li>pour les associ\u00e9s de soci\u00e9t\u00e9s de droit commun relevant de l\u2019IS dont l\u2019objet est l\u2019exercice d\u2019une profession lib\u00e9rale qui ne sont pas concern\u00e9s par les mesures de tol\u00e9rance pr\u00e9vues par la DLF, la r\u00e9ponse minist\u00e9rielle s\u2019appliquera aux r\u00e9mun\u00e9rations per\u00e7ues \u00e0 compter du 1er janvier 2026 au titre de la campagne d\u00e9clarative du printemps 2027.<\/li>\n<\/ul>\n<p>Ce qu\u2019il faut retenir ici est que la campagne d\u00e9clarative de ce printemps 2026 ne sera pas affect\u00e9e par la r\u00e9ponse minist\u00e9rielle.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li>Lettre de la direction de la l\u00e9gislation fiscale du 17 mars 2026 (NP)<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/fiscalite-des-professionnels-liberaux-fin-des-debats\" target=\"_blank\">Fiscalit\u00e9 des professionnels lib\u00e9raux : fin des d\u00e9bats ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_fiscaliteliberales.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite \u00e0 la publication d\u2019une r\u00e9cente r\u00e9ponse minist\u00e9rielle pr\u00e9voyant l\u2019uniformisation de la fiscalit\u00e9 applicable aux r\u00e9mun\u00e9rations vers\u00e9es aux associ\u00e9s ou g\u00e9rants de SEL et de soci\u00e9t\u00e9s de droit commun, la Direction de la l\u00e9gislation fiscale vient de se prononcer sur le sujet. On fait le point\u2026<\/p>\n","protected":false},"author":0,"featured_media":13749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-13748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalit\u00e9 des professionnels lib\u00e9raux : fin des d\u00e9bats ? - Cabinet Magar<\/title>\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.cabinet-magar.fr\/actualites\/fiscalite-des-professionnels-liberaux-fin-des-debats\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 des professionnels lib\u00e9raux : fin des d\u00e9bats ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Suite \u00e0 la publication d\u2019une r\u00e9cente r\u00e9ponse minist\u00e9rielle pr\u00e9voyant l\u2019uniformisation de la fiscalit\u00e9 applicable aux r\u00e9mun\u00e9rations vers\u00e9es aux associ\u00e9s ou g\u00e9rants de SEL et de soci\u00e9t\u00e9s de droit commun, la Direction de la l\u00e9gislation fiscale vient de se prononcer sur le sujet. 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