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Accountant for osteopaths in France
French accounting firm for self-employed osteopaths: BNC tax regime, 2035 return, VAT exemption, CIPAV, SCM, SELARL and professional expenses.
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French accounting firm for self-employed osteopaths: BNC tax regime, 2035 return, VAT exemption, CIPAV, SCM, SELARL and professional expenses.
Running an osteopathy practice in France as a self-employed practitioner involves a specific set of accounting and tax rules that are quite different from those for commercial businesses or salaried employees.
Hayot Expertise supports self-employed osteopaths with their annual BNC tax return (form 2035), regime selection, deductible expense management, CIPAV contribution planning, SCM structuring and corporate structure decisions including SELARL transitions.
Self-employed osteopaths in France are taxed under the BNC (non-commercial profits) regime. Two options exist:
Micro-BNC: applies automatically when annual receipts do not exceed 77,700 euros. A flat 34% deduction is applied to gross receipts to arrive at taxable income. Simple to use but often not optimal when actual expenses are significant.
Controlled declaration (2035): all actual professional expenses are deducted from gross receipts to calculate taxable profit. More complex to prepare but typically more favourable for practitioners with rent, equipment, training and software costs. Most established practitioners benefit from this regime.
Osteopathic consultations are exempt from VAT in France under Article 261-4-1 of the French tax code. Practitioners do not charge VAT on their fees and do not recover VAT on their purchases. Separate activities such as professional training may be subject to VAT and must be managed carefully to avoid mixing exempt and taxable supplies.
Most osteopaths without a physiotherapy or medical qualification are affiliated to CIPAV for basic and supplementary retirement coverage and disability insurance. Contributions are calculated on prior-year profit with a regularisation the following year. This one-year lag means growing practices need to provision ahead to avoid cash flow tension when higher contribution calls arrive.
Solo practice: straightforward BNC regime, all profit taxed at the practitioner's personal income tax rate.
SCM (cost-sharing structure): used by practitioners sharing premises, equipment and reception services. Each practitioner continues to practise and bill independently.
SELARL: a limited liability company for liberal professions. Subject to corporate tax (IS), it allows practitioners to separate remuneration from retained profits and optimise social contributions once income is consistently above 80,000 to 100,000 euros net.
Buying a practice from a predecessor involves paying a presentation fee (droits de présentation) for the patient base. This amount is deductible over five years under the full BNC regime, providing significant tax relief in the early years of installation.
We advise osteopaths on regime selection, build their annual 2035 return, track deductible expenses throughout the year, plan CIPAV provisioning and model the financial impact of SCM creation or SELARL transition. Our goal is to give each practitioner a clear, actionable picture of their tax position at every stage of their career.
Osteopathy in France is a growing liberal profession with approximately 50,000 practitioners. Most are self-employed under the BNC regime with free fee-setting, VAT-exempt consultations and CIPAV social coverage. Key accounting questions revolve around regime choice, deductible expenses and corporate structure decisions.
Compare the 34% flat deduction with your actual expenses. The full regime is usually more favourable once rent, equipment, software and training exceed roughly 25,000 to 30,000 euros per year.
BNC income is recognised when received, not when invoiced. Keep a monthly record of payments received and distinguish payment methods to avoid year-end approximations.
Table, equipment, software, training, rent, professional insurance and union fees must all be supported by receipts. Missing documentation means the expense cannot be deducted in a tax audit.
CIPAV calculates contributions on the prior year's profit with a year-end adjustment. Setting aside 20 to 25% of monthly profit avoids cash flow surprises when contribution calls arrive.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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Self-employed osteopaths in France fall under the BNC (Bénéfices Non Commerciaux) regime. They may use the simplified micro-BNC regime with a 34% flat deduction if annual receipts do not exceed 77,700 euros, or the full controlled declaration regime (2035) to deduct actual professional expenses.
No. Consultations provided by recognised osteopaths are exempt from VAT under Article 261-4-1 of the French tax code. This exemption covers standard osteopathic care. Separate activities such as professional training or coaching may be subject to VAT and should be invoiced separately.
Most self-employed osteopaths without a paramedical title are affiliated to CIPAV, which provides basic and supplementary retirement benefits along with disability and life coverage. Osteopaths who also hold a physiotherapy qualification are affiliated to CARPIMKO instead.
A SCM (Société Civile de Moyens) is a cost-sharing structure that allows several practitioners to share expenses such as rent, equipment and reception services. The SCM invoices each member for their share of costs. It does not itself provide care and is not subject to corporate tax or VAT.
A SELARL becomes worth considering when net BNC profit regularly exceeds 80,000 to 100,000 euros, when the practitioner wants to separate personal and professional assets, or when they wish to bring in associates. The transition requires a detailed simulation to compare total costs.