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French Cerfa 2035 Filing Help — BNC Controlled Declaration

Filing assistance for French Cerfa 2035 (BNC controlled declaration), for self-employed professionals under the declaration controlee tax regime.

Who must file Form 2035-SD?

Any BNC (non-commercial profits) taxpayer — liberal professionals such as doctors, lawyers, psychologists and architects, holders of public offices (titulaires de charges et offices), and certain agents — who falls under the déclaration contrôlée regime. This regime applies automatically once annual receipts exceed the micro-BNC threshold, and is also available by voluntary election for taxpayers below that limit who prefer full accounting over the simplified micro-BNC regime.

Source: impots.gouv.fr — Formulaire 2035-SD: Revenus non commerciaux et assimilés, régime de la déclaration contrôlée · updated 2026

About this form

The French tax form 2035-SD — officially titled "Déclaration de résultat des bénéfices non commerciaux, régime de la déclaration contrôlée" — is the annual profit-and-loss return filed by self-employed professionals whose income falls under the BNC (bénéfices non commerciaux, or non-commercial profits) category. This covers liberal professions such as doctors, lawyers, psychologists, architects and management consultants, as well as holders of public offices and certain agents. The déclaration contrôlée (controlled-declaration) regime applies automatically once annual receipts exceed the micro-BNC threshold, or by voluntary election below it. Unlike wage earners who receive a pre-filled return, BNC professionals must prepare full accounting records themselves, detailing gross receipts, deductible expenses, capital gains and asset movements across two supporting schedules — Form 2035-A and Form 2035-B. The net taxable result is then carried forward into the personal income tax return (Form 2042-C-PRO).

Worked example

Sophie, a self-employed psychologist (psychologue libérale) filing under the déclaration contrôlée regime, collects €72,000 in professional receipts and pays €26,000 in deductible professional expenses during the calendar year. Her taxable BNC profit is €46,000 (€72,000 − €26,000), which she declares on Form 2035-SD. She then carries that figure to her personal income tax return, Form 2042-C-PRO, under 'revenus non commerciaux professionnels', where it is aggregated with any other income and taxed at the progressive barème rates.

How to fill out the form

  1. Confirm the taxpayer's status — verify the professional qualifies as a BNC (non-commercial profits) earner under the déclaration contrôlée regime, either because annual receipts exceed the micro-BNC threshold or because the taxpayer has elected this regime voluntarily.
  2. Gather cash-basis records for the calendar year — BNC accounting recognises receipts when collected and expenses when paid; accrue-and-match logic used in commercial accounting does not apply here.
  3. Complete supporting schedules 2035-A and 2035-B — detailing gross professional receipts, itemised deductible expenses, fixed-asset depreciation (amortissements) and any capital gains or losses on asset disposals.
  4. Compute the taxable profit or loss — total professional receipts collected minus total deductible expenses paid equals the BNC net result (bénéfice or déficit) to enter on Form 2035-SD.
  5. File electronically and carry the result to your personal return — transmit the 2035-SD via the tax portal, then report the net figure on Form 2042-C-PRO under 'revenus non commerciaux professionnels'.

Good to know

  • Cash-basis accounting only: BNC rules record receipts when collected and expenses when paid — not when invoiced. A fee billed on 28 December but received on 5 January belongs to the following tax year. This differs fundamentally from commercial (accruals) accounting and is a frequent source of filing errors.
  • The AGA non-member surcharge no longer exists: BNC professionals who are not members of an AGA (association de gestion agréée — an approved management association) used to face a profit uplift. This has been fully abolished from 2023 income onward. AGA membership still offers advisory support and lower audit risk, but non-membership is no longer a tax penalty.
  • Maintain a running fixed-asset register throughout the year: Form 2035-B requires a full breakdown of professional assets and annual depreciation charges. Keeping an amortisation schedule as you go prevents last-minute errors, supports capital-gain calculations on disposals, and meets the documentation standard required under the déclaration contrôlée regime.

Frequently asked questions

Who must file Form 2035-SD?

Any BNC (non-commercial profits) taxpayer — liberal professionals such as doctors, lawyers, psychologists and architects, holders of public offices (titulaires de charges et offices), and certain agents — who falls under the déclaration contrôlée regime. This regime applies automatically once annual receipts exceed the micro-BNC threshold, and is also available by voluntary election for taxpayers below that limit who prefer full accounting over the simplified micro-BNC regime.

How is the BNC taxable result calculated?

BNC uses cash-basis accounting (comptabilité de trésorerie): total professional receipts actually collected during the calendar year, minus total professional expenses actually paid during the same period. The difference is either a taxable profit (bénéfice) or a deductible loss (déficit). Accrued but uncollected income and invoiced but unpaid expenses are both excluded — only cash movements within the year are recognised.

Is membership of an approved management association (AGA) still required?

No. The profit surcharge formerly imposed on BNC professionals who were not members of an AGA (association de gestion agréée — an approved management association) has been progressively phased out and fully abolished from the taxation of 2023 income onward. AGA membership still brings practical advantages — bookkeeping support, reduced audit risk and peer review of accounts — but non-membership no longer carries any financial penalty.

Where do I report the Form 2035 result on my personal income tax return?

Once the 2035-SD is filed, carry the net taxable profit or loss to Form 2042-C-PRO (the supplementary personal income tax return, known as the déclaration complémentaire), under the section labelled 'revenus non commerciaux professionnels'. This figure is then aggregated with all other personal income and taxed at the progressive income-tax rates (barème de l'impôt sur le revenu) applicable for the year.

What are the filing obligations and format requirements?

Form 2035-SD must be transmitted electronically (télédéclaration via EDI or EFI); paper submission is no longer accepted for most BNC professionals. The filing deadline follows the same annual calendar as the main personal income tax return and is confirmed each spring by the Direction générale des finances publiques. Late filing triggers interest charges (intérêts de retard) and, in repeated cases, an additional penalty on the assessed tax. Check impots.gouv.fr each year for the current deadline.

Official sources

Updated on 2026-06-27

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