SELARL – Definition

Selarl (professional partnership with limited liability) allows you to exercise your profession as a corporation. This choice of interests, but also some disadvantages ...

Lawyers, doctors, legal representatives ... many liberal professionals decided to join forces under a SELARL. Although interesting, this type of company is not necessarily right for you either. The criteria to know to make the right choice.

Heritage and Capital

Senior Legal SELARL advantage: the image of the LLC, the liability is limited in principle to the amount of their contributions to the capital of the company. Therefore, the partner's personal assets is distinguished from its professional heritage associated therefore be liable for debts of the company only up to their contributions. This principle of separation must be tempered, however, since in practice, corporate leaders see themselves often ask for personal guarantees ...


The creation of a SELARL require the complete formalities for the creation of a society. The company must also be rostered orders of activity engaged. Major decisions require the convening of a general meeting.

tax system

The result of a SELARL is taxed at the corporate tax (IS). The tax rate is 15% and 33.33% from a ceiling.

At its income tax, the professional remuneration for work performed within the company is regarded as a salary. It therefore benefits from the reduction of 10%. This remuneration should be distinguished from dividends received, which is the subject of a specific regime. View and the taxation of dividends.
SELARL - DefinitionDownload this article (PDF)
Posted by Matthew-B. This document entitled "SELARL - Definition» from Right-Finance ( is subject to copyright.Any reproduction or total or partial representation of this site by any process whatsoever without express authorization is interdite.charger this article (PDF