Accounting for Dentists in France: SELARL, SPFPL and Collaboration Agreements

A French dental practice combines healthcare, regulated professional rules, heavy equipment, prosthetics, assistants, collaboration agreements, CARCDSF contributions, BNC or SELARL taxation and sometimes SPFPL structuring. The practitioner needs compliant accounting and a usable view of cash and profitability.

This guide is for French dentists, newly established practitioners, associate practices, buyers of dental practices and SELARL owners considering an SPFPL. It complements our dentist sector page, our article on SELARL and BNC reform, our wealth planning service for directors and our liberal profession accounting article.

Dental practice accounting should connect legal structure, treatments, technical purchases, payroll, investments and practitioner remuneration. The risk is not only tax compliance. A highly equipped practice can lack cash if reimbursements, receivables, social contributions and debt are not monitored.

Freshness note: updated on 3 May 2026. Professional, tax and social rules should be checked through official professional, tax and social sources at the transaction date.

BNC practice may suit a solo dentist with a simple setup. A SELARL becomes relevant where the practice has associates, significant investments, succession planning or a structured remuneration policy. Shared-cost or professional associations must reflect the real governance.

Our accounting view: the structure should serve the healthcare and investment project. A SELARL is not an end in itself. It is useful where it clarifies governance, remuneration and transfer.

An SPFPL may help hold shares in a SELARL, finance an acquisition, prepare a transfer or structure a professional group. It must comply with professional rules and it adds accounting, tax and financing obligations.

1. The objective: purchase, partnership, transfer or group structure.
2. Professional and legal compatibility.
3. Conservative financing assumptions.
4. Dividend flow and debt-service capacity.
5. Intercompany agreements and documentation.

The underestimated risk is creating a holding structure without enough repayment capacity. A useful SPFPL must be supported by real cash flow.

Collaboration agreements are common in dental practices. They must reflect reality: autonomy, patient base, fee sharing, responsibilities, access to equipment and staff. Where the facts resemble subordination, social and tax risk increases.

Review checklist:

• written and updated agreement;
• working conditions and schedule;
• fee-sharing mechanism;
• access to equipment and assistants;
• professional liability;
• holidays, absences and replacements;
• consistency between contract and invoicing.

Our article on dentist sick leave covers related social-protection issues.

Dental practices often carry significant investment: chairs, imaging, sterilisation, software, fit-out, digital equipment, stock and prosthetics. Accounting should separate expenses, fixed assets, depreciation and financing.

Pennylane can help reconcile bank, invoices and reporting if the practice-specific categories are configured correctly.

Medical and dental care follows specific VAT rules. This does not remove the need to analyse ancillary sales, recharges, products or supplier relationships. VAT should be reviewed by transaction type, not assumed automatically.

Keep clear documentation for operations outside standard dental care, especially where the practice diversifies or sells products.

Practitioner income should be reviewed with contributions, retirement, insurance, professional debt and personal cash needs. In a SELARL, remuneration should distinguish professional activity, management duties and distributions. Applicable rules should be reviewed every year.

Our article on SELARL manager remuneration covers the general issue, but dentists must also consider CARCDSF and professional protection.

Hayot Expertise recommends a monthly dental-practice dashboard: revenue, fee sharing, prosthetics, payroll, debt, investments, receivables and cash. It should be readable before deciding to buy equipment, hire or admit an associate.

The main risk is confusing taxable profit with available cash. A practice can be profitable and short of cash if equipment financing, social contributions, debt payments and collection delays are not anticipated.

• Review SELARL and SPFPL rules before restructuring.
• Match collaboration agreements with real working conditions.
• Track investments and financing.
• Anticipate social contributions and CARCDSF.
• Prepare e-invoicing flows where relevant under the French timetable.