Taxation of Healthcare Professionals and Institutions

Full profile of Me Romain Subirats available in Revue Droit et Santé No. 71

“Professions are subject to personal income tax (IR) under the non-commercial profits (BNC) category when the activity is carried out independently and under the practitioner’s own responsibility.

Conversely, when the practitioner is in a subordinate position, characteristic of an employment contract, vis-à-vis an employer (private or public), the remuneration is subject to IR under the salary and wagescategory.

When professionals operate through a professional practice company (SEL), the profits generated are subject to corporate tax (IS), except for SELs established as a single-member limited liability company (EURL) where the shareholder is an individual.”