Accountant for liberal professionals in Lyon
Lyon concentrates a large share of the region's self-employed and liberal jobs. If you work as a consultant, healthcare provider, lawyer or technician in the metropolitan area, your accountant helps you structure your practice. That includes choosing between BNC and a company.
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What is it like to be a liberal professional in Lyon?
Lyon Metropolis (Métropole de Lyon) groups 59 municipalities and nearly a quarter of the jobs in Auvergne-Rhône-Alpes. Insee counted 759,300 jobs there at end-2015, 8% of them self-employed. A quarter of those self-employed jobs were liberal professions, another quarter shopkeepers and similar. More recently, Insee reports 771,000 jobs in the metropolitan area in 2022, including 82,400 in care professions (10.7%): 17,000 nurses, 10,300 doctors and midwives, and 9,200 rehabilitation and psychological-support professionals.
For a Lyon liberal professional, the sector's weight means a dense environment: group practices, cost-sharing companies (sociétés de moyens), health hubs, peers and referrers nearby. Tax rules (BNC, micro or declaration contrôlée, VAT thresholds) are national and do not vary by municipality.
The local context is above all one of organisation. Professional bodies are departmental, and your income depends heavily on the structure chosen: solo practice, collaboration, SCM or practice company. Insee notes that Lyon has fewer care professionals per inhabitant than Bordeaux or Toulouse (57 per 1,000 inhabitants against 67 and 64). This can support demand in some health professions.
- A dense liberal fabric in the metropolitan area, with a Maison des professions libérales du Rhône based in Lyon (association).
- National tax rules: micro-BNC thresholds, VAT and allowances are identical in every municipality.
- Care professionals: 57 per 1,000 inhabitants in the metropolitan area according to Insee, against 67 in Bordeaux and 64 in Toulouse.
What questions do Lyon liberal professionals ask?
Crossing the VAT exemption threshold unprepared
For professional services, the VAT exemption ends at €37,500 of turnover in the previous year, or as soon as you pass €41,250 in the current year. Crossing it mid-year means you must charge VAT immediately. Whether your contracts were signed excl. or incl. VAT then changes your margin.
A structure picked by chance
BNC as a sole trader, EURL taxed at income tax or corporate tax rates, SASU: each option has its own contributions, taxation and social protection. The choice made at start-up is not necessarily the right one three years later.
Poorly documented expenses
Travel, business meals, home office, equipment: deductible, provided they are documented and linked to the business. An incomplete expense claim is rejected in a tax audit.
Choosing a structure in a dense market
In a metropolitan area where group practices and cost-sharing companies are common, the choice between solo practice, collaboration and a company comes early. Each option changes your contributions, taxation and protection. A costed comparison on your actual income avoids discovering three years later that the initial structure no longer fits.
What your Lyon expert does for your professional practice
Structure and pay
BNC, EURL, SASU or professional practice company compared on your figures, then a yearly decision on pay versus dividends.
VAT and invoicing
Monitoring of exemption thresholds, mandatory invoice details, re-invoicing of disbursements and expenses, foreign clients and reverse-charge VAT.
Managing billable time
Real daily rate, billable utilisation rate, outstanding receivables and a cash flow forecast updated every month.
Do the tax thresholds for liberal professions change with the city of practice?
No. They are national: in 2026, micro-BNC applies up to €83,600 of income with a 34% allowance, in Lyon as elsewhere.
What is the weight of liberal professions in jobs in Lyon Metropolis?
In 2015, Insee counted about 8% self-employed jobs in the metropolitan area, a quarter of them liberal professions. For care professions alone, Insee counts 82,400 jobs in 2022, or 10.7% of metropolitan employment.
Is there a local body for liberal professionals in the Rhône?
An association, the Maison des professions libérales du Rhône (MPL du Rhône), is registered in Lyon 1st. Ask it about its services, which do not cover accounting.
What is the micro-BNC threshold in 2026?
The micro-BNC regime applies up to €83,600 of receipts excl. VAT. Above that, you fall under the declaration contrôlée and file a form 2035.
When must I charge VAT as a consultant?
As soon as your turnover exceeds €37,500 in the previous year, or €41,250 during the current year. Lawyers have specific thresholds: €50,000 for their regulated activities.
EURL or SASU for a consultant?
In an EURL, the manager is covered by the self-employed social security scheme; in a SASU, the president is treated as an employee. Contributions, social protection and the taxation of dividends differ. The simulator compares both on your figures.
Meet your expert for liberal professionals in Lyon
Free 20-minute first call, at the office or by video. Confirmation within 1 business hour.