An SCP, or Professional Civil Society, is a legal structure which offers the possibility to people exercising liberal professions to pool their activity. Subject to specific rules, the SCP has existed since 1966 and cannot be multidisciplinary. Here is everything you need to know about this group of associates.
A Professional Civil Society (SCP) is a legal form which consists of at least two partners having the same profession, and more particularly who exercise a liberal profession. To create a SCP, it is not necessary to have share capital. The managers, who are partners, all have one vote to assert their rights at general meetings. All members of an SCP are solidary in the face of debts and professional acts.
The SCP is subject to specific rules depending on the professions exercised by the partners. This legal form is subject to the law of November 2, 1966 which determines:
The professional activities that can engage in the creation of a SCP are as follows.
The tax regime of the professional civil society is, by default, that of partnerships. There is therefore no taxation at the company level. The partners each declare their share of the profits. Two options are available to partners. The first is reporting under the non-trading profits (BNC) category. The second is the corporate tax (IS) option. In this case, the remuneration of the partner is deducted from the taxable result in the category of wages and salaries (TS).
On the social security side, the managers of the SCP are subject to the social security system for self-employed workers. Like the TNS, they contribute to the URSSAF and pension funds.
The main advantage of the SCP is the possibility of creating a common clientele. Gathered in a firm, the partners collect the fees together and pay the operating costs together. Profits are distributed according to the rules stipulated in the statutes of the SCP.
No minimum capital is required for the creation of a professional civil society. As a reminder, the share capital consists of contributions in kind such as furniture, the right to lease, equipment or the right of presentation to customers. Contributions in industry are possible, they give the right to shares and therefore a sharing of profits.
The creation of an SCP is beneficial for the various partners who enjoy great freedom. They are independent and can opt for the mode of operation that suits them. Of course, for the SCP to function optimally, the understanding between the associates must be good.
Last positive point, a SCP can be authorized to practice on several sites. For example, it is possible to have a consulting room and one or more technical platforms.
The professional civil society has many advantages, it also has some limits. The main disadvantage of this legal form is the liability of the partners for social debts. Professionals are jointly and severally liable for social debts and this, on their own assets. On the other hand, each partner is responsible for the convictions pronounced personally against him. In the event of harmful consequences, the partners are once again in solidarity.
It is not possible to be associated with several SCPs. Similarly, the professional activity can only be exercised on an individual basis. SCPs who practice regulated professions must be registered on the roll of the Order for the professionals concerned.
Finally, each profession must respect the rules that concern them. For example, it is essential to organize a general meeting to manage the management and operation of the SCP. This organization can be perceived as a constraint, especially by health professionals.
The SCP and the SEL are two legal structures aimed at professionals exercising a liberal profession.
As we have already seen, the professional civil society (SCP) is a group of associates. The latter share the profits and operating costs. This is the most interesting form for professionals who wish to develop a large clientele.
The liberal exercise company (SEL) is a capital company. It brings together partners who practice in the company as well as partners who do not practice there. These must be in the minority. The SEL is ideal for investors. It can be a :
