Module 18 min839 wordsFree — no account

The actual-profit regime of the liberal professions

A way to check what has landed — no marks, no account · 1 section · 166 words · 3 min

Test yourself

Question 1 of 3

From when does the controlled declaration apply on a mandatory basis?

From the year of the first overrun of the thresholdFrom 1 January of year N, if the threshold was exceeded in N-1 and N-2Only on the professional's option

Question 2 of 3

A fee note issued in December 2025 and collected in January 2026 is taxable in which year?

2025, the year of issue2026, the year of collectionAt the professional's choice

Question 3 of 3

What must a professional who opted for accrued receivables provide every year?

A full balance sheetA statement of receivables and debtsNothing beyond the 2035

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.