Rethinking the legal structures of self-employed professionals in 2018

Full analysis by Me Romain Subirats available in Revue Droit et Santé, No. 82

“The 2018 Finance Act offers unprecedented options for liberal professionals in the medical sector. Among the many provisions introduced, the combination of two measures calls for a re-evaluation of the legal and tax structures used by professionals who were previously subject to personal income tax. This notably concerns individuals practicing as sole practitioners, i.e., without any dedicated structure, as well as those practicing in partnership through a société en participation or a société civile professionnelle(SCP).”