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BNC results return (form 2035)

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).

Up to date for 2026 — verified on June 27, 2026Official form11176*28Guide: about 30 min

This content is part of the path: Reporting my professional (BNC) income· Step 7 of 12· Next step: Form 2035-A — income statement for non-commercial profits

Deadlines

Second working day after 1 May
Filing of form 2035 with its schedules 2035-A and 2035-B, for the calendar year just ended.

Documents to prepare

  • Receipts register kept chronologically (CGI art. 99)
  • Evidence of professional expenses actually paid
  • Fixed-asset register and depreciation schedule
  • URSSAF assessment notice, for the deductible share of CSG
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Who this applies to

  • Liberal professions, regulated or not, under the controlled-declaration regime: doctors, lawyers, architects, psychologists
  • Holders of public offices, and certain agents
  • The regime applies automatically once the prior year's receipts exceed the micro-BNC threshold, and by election below it

Worked example

A self-employed psychologist, EUR 46,000 profit

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 it in, step by step

  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'.

The form, line by line

Receipts collected and expenses paid
Cash-basis accounting (article 93 of the tax code): only receipts actually collected and expenses actually paid during the calendar year enter the result.
Annexes 2035-A and 2035-B
The 2035-A details receipts and expenses, the 2035-B fixed assets, depreciation and gains: the main return is only their summary.
Deductible CSG
Of the 9.7 % CSG levied on business income, 6.8 points are deductible from the result of the year of payment — the exact amount is read on the URSSAF notice.
Carried to the 2042-C-PRO
The profit or loss is carried to the section for professional non-commercial income; a business loss is set off against overall income.

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.

Common mistakes

  • Recording income by invoice date: BNC accounting is cash-based, only money actually received within the calendar year counts - and the confusion shifts profit from one year to the next.
  • Declaring an expense incurred but unpaid at 31 December: it only enters the result in the year it is actually paid.
  • Deducting the whole of the CSG levied on professional income when only part of it is deductible - the deductible amount is shown on the URSSAF assessment, it is not worked out from memory.
  • Treating the main 2035 as the whole return: it is only the summary of form 2035-A (income and expenses) and form 2035-B (fixed assets, depreciation, capital gains), which carry the detail.
  • Filing the 2035 and stopping there: the result must still be carried over to form 2042-C-PRO under professional non-commercial income to be taxed.
  • Still increasing the profit for not belonging to an approved management association: that increase has been abolished and no longer applies.

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.

Can a BNC loss be set against total income?

Yes, if the professional activity is carried on as a trade: the BNC loss is set against the household's total income for the year (article 156 of the French tax code). Where total income is too small to absorb it, the excess carries forward against total income for the following six years. If the activity is not carried on professionally, the loss can only be set against profits of the same category over the following six years.

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Understand this form: the related course

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