Module 18 min839 wordsFree — no account
The actual-profit regime of the liberal professions
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 82 words · 1 min
Worked example
Nadia's profit, on a cash basis and then under the micro regime
Receipts collected in 2025: 91 400 €. Expenses paid: 41 500 € (practice rent, contributions, equipment, travel). Actual profit: 91 400 − 41 500 = 49 900 €. Had the micro-BNC still applied, the 34 % allowance would have given 91 400 × 66 % = 60 324 € of taxable profit. Here the actual regime lowers the base by 10 424 €, because real expenses exceed the flat allowance.
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