Liberal Professions30 March 2026

Buying a patient: what does this expression really mean?

Buying a patient does not mean buying people. Here is what this operation actually covers in the liberal professions in 2026.

Samuel HAYOT
8 min read

Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.

Buy a patient: what does this expression really mean?

Updated March 30, 2026 - The expression buy a patient is common in liberal professions, particularly medical, paramedical or legal. However, it is misleading if we take it literally. We don't buy people. We organize the transfer of an intangible professional asset, an organization, sometimes a premises and support for the takeover.

What we really take back

Depending on the case, the operation may involve:

  • a clientele or patient base;
  • a right to lease or premises;
  • equipment;
  • a name, an organization, contracts;
  • a transition with the transferor.

To complete, see Transition from BNC to SELARL for a doctor, SELARL BNC reform and Online real estate tax specialist.

Why you have to be careful with words

In the liberal professions, transmission must remain compatible with the rules of ethics, the freedom of choice of the patient or client and the legal framework of the profession.

Hayot Expertise Advice: before talking about price, it is necessary to qualify exactly what is transmitted, what remains personal to the transferor and what must be documented in the deed.

Points to focus on before resuming

  • exact purpose of the transfer;
  • support arrangements;
  • taxation of the operation;
  • operating continuity;
  • constraints specific to the profession.

Do you want to secure a takeover of your office or liberal activity?

We can help you reread the arrangement, valuation and the tax or legal implications of the transfer.

Quick link: Structuring a business takeover or incorporation

Conclusion

Buying a patientele does not mean buying a guaranteed flow. This means organizing the transmission of an intangible asset and an exercise framework, with great precision on what is actually transferred.

Contact: Do you want to check the feasibility and processing of a resumption of liberal activity? Our firm can help you lay the right foundations before signing. Make an appointment with Hayot Expertise

(Official sources: CNB, BOFiP, Service-Public)

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Article written by Samuel HAYOT

Chartered Accountant, registered with the Institute of Chartered Accountants.

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