Create a private practice company (SEL)

Societies of liberal practice (SEL) bring together different legal forms (SELAS, SELARL, SELAFA and SELCA) which allow the liberal professions to exercise their activity in the form of commercial companies.
Creation service of SEL (Liberal Exercise Company)

The One-stop shop allows you to create your SEL online. Login to the site, fill in your information and submit your supporting documents to create your company quickly and securely.

Access to the formality

Definition of private practice companies

Liberal practice companies are the variation, for regulated liberal professions, of the legal forms defined for commercial activities (SARL, SA, SAS, SCA, etc.):

• private practice company with limited liability (SELARL);
• public limited liability company (SELAFA);
• private practice company by simplified shares (SELAS);
• private practice company limited by shares (SELCA).

Only the liberal professions subject to a legislative or regulatory status, or whose title is protected (for example, "maître" for lawyer), and for which an implementing decree has been published, can constitute an SEL.

Liberal professions that can practice in SEL:

  Judicial administrators Commercial court clerks
  Lawyers County court bailiff
  Legal representatives in the liquidation of companies Statutory auditors
  Judicial auctioneers notaries
  Industrial property advice Accountants
  Agricultural and land experts, forestry experts Surveyors
  Midwives dental surgeons
  Médecins Community pharmacists
  Directors and deputy directors of medical biology analysis laboratories Paramedical professions (nurse, dietitian, speech therapist, etc.)
  Veterinarians Architects

Table of the main characteristics of SELs 


3 minimum including 1 sponsor and 1 general partner

3 or more Of 2 100 to         1       1 or more
Share capital           €37 minimum                      No minimum
Management body One or more natural person managers Managed by a management board or by a board of directors which appoints a president and a general manager; and a supervisory board One or more elected officers, natural persons, who practice the profession in the SARL 1 or more managers President natural person, who exercises the profession of the object
Professional Liability

Personal liability on all assets and the SEL jointly and severally

Responsibilities for social debts General partners jointly and severally liable for company debts


                              Limited to contributions
Tax regime of the SEL  Corporation tax (IS)

Income tax except option for IS

Supporting documents requested during creation Same as SCA Same as SA Same as SARL Same as EURL Same as SAS


Prepare and follow your formality on the One-stop shop

The Electronic Business Formalities Counter (Guichet unique) is a secure internet portal, with which any company will be required to declare its creation, the modification of its situation or the cessation of its activities as of January 1, 2023.

You can now use the services of the Guichet unique to carry out your business formalities online.
To create an SEL, you will have to select at the start of the formality, “Legal person” for the form of the company to be created.

Supporting documents for the creation of an SEL

The activity of your SEL is, by definition, regulated, check that you meet all the required conditions.
Learn more about regulated activities and professions.

Cost of the formality

The cost of the formality of creation depends on the origin of the fund: headquarters at the domicile of the manager, rental of a commercial lease, purchase of a business or management rental, etc.
Its amount will be determined according to your different options and specified at the time of payment.
Learn more about current rates.

Payment of the formality

To make the payment, the One-Stop Shop offers a choice of payment:

  • by bank card via a secure payment module;
  • through a customer account. This method is particularly suitable for declarants and agents who carry out a large number of formalities.

Formality follow-up

From his dashboard, the declarant can access all of his filed formalities. The formalities are presented:

  • with the name of the company in the case of a legal entity; 
  • with the surname and first name of the entrepreneur in the case of sole proprietorship. 

Each formality is accessible (for consultation or for modification) via a summary sheet of the elements provided by the declarant. 
Each formality is assigned a status that offers various options for action in terms of follow-up, depending on the stage of the formality. 


SEL Creation Service

The One-stop shop allows you to create your SEL online. Login to the site, fill in your information and submit your supporting documents to create your company quickly and securely.

Access to the formality

Understanding Intellectual Property

Intellectual property is an important step in the creation of your company because it allows you to have a competitive advantage and to stand out from your competitors! The INPI is the institute in charge of these procedures and helps you to support the creation and protection of companies in France.

Frequently asked questions One-stop shop

Frequently asked questions One-stop shop

Frequently Asked Questions (FAQ)

dedicated to the One-stop shop is available