Our sector expertise
Chartered Accountant for Private Doctors
Accounting firm for private doctors in France: BNC Form 2035, CARMF and URSSAF contributions, SCM cost sharing, SELARL or SELAS structuring, medical equipment and tax strategy.
Loading…
The need for a chartered accountant for private doctors when medical-practice accounting has become too technical to leave on autopilot. The real topics are not generic bookkeeping: BNC Form 2035, CARMF and URSSAF contributions, SCM cost sharing, medical-equipment deductions, sector 1 versus sector 2 income patterns, VAT on non-therapeutic acts and the decision to stay in individual practice or move into a SEL structure.
This is why the practical need is highly practical. A doctor's practice may generate strong fees while still suffering from poor contribution provisioning, weak equipment depreciation, unclear cost sharing inside a SCM or an outdated structure that creates unnecessary tax drag. A specialist accounting firm helps the doctor read what remains after tax and contributions, not just what came through the bank account.
What matters first in a medical practice#
BNC or real-regime accounting#
For many doctors, the first real question is whether micro-BNC still makes sense or whether the real 2035 regime is already more efficient. Once actual expenses become significant, the answer often changes quickly.
CARMF and URSSAF provisioning#
Medical practices regularly run into cash stress because social contributions are not provisioned accurately enough. The gap between provisional contributions and later regularization can be painful if it is not modeled early.
Medical equipment, training and deductible expenses#
Medical equipment, professional insurance, CPD training, shared-office costs and practice software all affect taxable profit. A specialist accountant helps make sure those costs are documented and deducted correctly.
SCM, SELARL, SELAS and wider structuring#
As the practice grows, the accounting question expands into structure: whether to remain in BNC, create a SCM to share costs, move into a SELARL or SELAS, or organize a broader asset strategy with a SPFPL or property holding structure.
The decisions that change a doctor's net outcome#
Sector 1, Sector 2 and taxable/non-taxable act mix#
Doctors do not all operate under the same economics. Sector 2 billing, retrocessions, replacements and certain aesthetic acts can create very different tax and VAT consequences from a classic care-only practice.
Cash flow after social charges#
The right lens is not turnover alone. It is what remains after operating costs, income tax, URSSAF and CARMF contributions, retirement strategy and upcoming regularizations.
Practice growth and transmission#
Once the doctor recruits, joins a group, buys practice premises or prepares a transfer, accounting has to support financing, structure and ownership decisions in a much more deliberate way.
How we support private doctors#
1. Review the current practice model#
We look at revenue type, actual expense level, social-charge profile, equipment, shared-cost arrangements and structure to understand how the practice really works.
2. Secure BNC accounting and contribution planning#
We help organize Form 2035, deductible costs, depreciation, CARMF and URSSAF provisioning and the accounting treatment of SCM or replacement-related flows.
3. Model the structure question#
When profits rise, we compare staying in BNC with moving into SELARL or SELAS, and we connect that choice to compensation, social coverage and long-term asset planning.
4. Prepare the next stage#
If the doctor wants to acquire premises, build a holding structure, admit an associate or prepare for transmission, we bring those decisions into the accounting conversation early.
What you should get in the first 90 days#
The first quarter should make the practice much more readable:
- clearer visibility on BNC versus real-regime efficiency;
- stronger provisioning for URSSAF and CARMF;
- cleaner treatment of equipment, training and deductible costs;
- a more useful view of what the practice really leaves after tax and contributions;
- a practical opinion on SCM, SELARL or SELAS if the current structure is no longer optimal;
- a roadmap for the next stage of the medical practice.
A good accountant for private doctors should not stop at filing Form 2035. The real job is to help the doctor understand the practice's true economics and avoid losing money through poor structure, weak provisioning or missed deductions.
CARMF: how the doctors' pension fund really works#
The CARMF (Caisse Autonome de Retraite des Médecins de France) is the mandatory pension and provident fund for every private doctor in France. Its contributions are calculated on the prior year's income (N-1), with an annual true-up in N+1. Three layers:
- Régime de base (basic retirement): calculated on net income within the social-security ceiling and beyond
- Régime complémentaire (complementary retirement): percentage of net income split into two brackets
- Régime ASV (allocation supplémentaire de vieillesse): lower contributions and benefits, financed partly by CPAM for sector 1 doctors
Total CARMF contributions typically range from €10,000 to €40,000 per year depending on income level. Add URSSAF (~9% of income), CARMF supplementary provident, and the medical-liability insurance (RC pro) and the social-charges block can easily reach €25,000-€60,000 per year. Provisioning 25-30% of monthly profit upfront is essential — the alternative is a January N+1 cash crisis.
SCM, the cost-sharing structure that everyone uses#
The Société Civile de Moyens (SCM) is the dominant cost-sharing vehicle for French private doctors. Multiple practitioners share rent, secretariat, equipment, software and medical-imaging facilities through the SCM, with each doctor remaining personally responsible for their own fees and BNC accounting.
Key accounting points:
- The SCM invoices each member their pro-rata share of common costs (typically based on activity volume or fixed split).
- The rebill from the SCM is deductible in the doctor's BNC.
- The SCM itself has no profit (cost-only structure) and files a simple annual return.
- A shareholders' agreement must define cost-allocation rules, dispute resolution, and entry/exit terms.
A common pitfall: SCMs that drift from cost-sharing into revenue-sharing risk requalification as a société d'exercice with full IS taxation. The accounting must keep activity strictly separated.
SELARL or SELAS: when to switch from BNC to a corporate structure#
The move from individual BNC practice to a Société d'Exercice Libéral à Responsabilité Limitée (SELARL) or a SELAS typically happens when:
- Annual BNC profit consistently exceeds €80,000-€100,000 net
- The doctor wants to retain profit in the practice to fund equipment, training or premises acquisition
- The doctor plans to bring in an associate or a successor
- The doctor wants to build a wealth-structuring vehicle (SPFPL, SCI for the premises)
In a SELARL, the doctor draws a director's salary (deductible from IS) and can distribute dividends (30% flat tax). The IS rate of 15% on the first €42,500 of profit and 25% beyond is often more efficient than the personal marginal rate above €80,000 of taxable income.
The SELAS variant gives the president assimilated-employee status (broader social cover, no unemployment) and a more flexible governance framework when partners are likely.
Property and the SCI route#
Many doctors eventually acquire their practice premises. The standard structure separates the operating practice (SEL or sole practice) from the property (SCI, typically under IS for depreciation). The SCI rents the premises to the SEL at a market rent, with rent payments flowing back as the doctor's patrimonial income.
This separation:
- Protects the property from operating-business risk
- Allows independent financing of the property
- Prepares cleaner partner entry/exit and succession
- Optimises capital-gains tax on eventual sale
We coordinate the SCI setup with the notaire and the bank.
Why Hayot Expertise for your medical practice#
We combine BNC 2035 expertise, CARMF/URSSAF provisioning discipline, SCM accounting, SELARL/SELAS structuring and SCI property strategy. Free quote within 24 hours, first diagnostic meeting on the house — review your practice's economics, model the SEL transition (if relevant), and define a 12-24 month roadmap aligned with your career stage.
Sector Ecosystem
Private medical practice in France combines BNC accounting, Form 2035 filing, CARMF and URSSAF contributions, SCM cost sharing, equipment investment and increasingly structured SEL vehicles. Good accounting sits at the intersection of tax, cash and professional organization.
BNC / 2035
Core regime
CARMF
Pension body
SCM
Shared-cost vehicle
SELARL or SELAS
Growth option
general practitionersprivate specialistssector 1 and sector 2 doctorsgroup practicesSCM membersdoctors preparing SEL structuring
Practical framework
Practical guide before hiring an accountant for a medical practice
01
Test micro-BNC against the real regime
Once rent, SCM charges, insurance, equipment and training grow, the flat allowance is often no longer the best option.
02
Provision CARMF and URSSAF early
Quarterly provisioning discipline is often what separates a comfortable practice from one that suffers from delayed social-charge shocks.
03
Track equipment and deductible costs properly
Medical devices, IT, CPD training, insurance and shared-practice charges should be documented well enough to support the tax position.
04
Review structure before profits force the issue
BNC, SCM, SELARL, SELAS, SPFPL or a property SCI should be compared before the current setup becomes unnecessarily expensive.
Your guarantees
National coverage, Parisian expertise
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
Need a quick read on your situation?
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Perspectives
Related articles
Accounting servicesBusiness creationHolding tax structuringExecutive wealth planningLiberal professionsPharmacy accountant
Accountant for doctors in France: BNC, SELARL, 2035 and CARMF
A 2026 accounting guide for self-employed doctors in France: BNC, 2035 tax return, SELARL, VAT, CARMF and practice management.
Read article
Sector-specific chartered accountants in France: what changes by industry in 2026
French accounting and tax obligations vary significantly by sector. A chartered accountant specialised in your industry knows the sector plan of accounts, applicable collective agreements, specific tax regimes, and the performance indicators that matter to your business. Overview of 2026 specificities for construction, hospitality, medical liberal professions, e-commerce, real estate, transport and agriculture.
Read article
Holiday vouchers for French liberal professions 2026
Holiday vouchers (chèques-vacances) for French liberal professions in 2026: EUR 547 cap, BNC deduction, TNS scheme. Legal framework and figures.
Read article
FAQ
Frequently Asked Questions
When does the real 2035 regime become more attractive than micro-BNC for a doctor?
As soon as actual expenses become significant enough to exceed the flat 34% allowance, especially once rent, SCM charges, medical equipment, insurance and training start weighing on the practice.
Why do doctors often underestimate CARMF and URSSAF?
Because contributions are not always felt in real time. Provisional calls and later regularizations create a delayed cash effect that can hurt the practice if it is not modeled early.
What is the accounting value of a SCM for a doctor?
A SCM allows several professionals to share premises, staff and equipment costs while keeping their own medical income separate. The accounting challenge is to allocate shared costs properly and integrate them into each doctor's own tax file.
When should a doctor consider SELARL or SELAS?
Usually when profits rise enough for the BNC model to become tax-heavy, or when the doctor wants more structured compensation planning, stronger asset organization or a clearer ownership framework.
Do all medical acts stay outside VAT?
No. Therapeutic care is generally exempt, but some non-therapeutic or aesthetic acts can create VAT exposure and need to be classified carefully.
What should be reviewed before buying practice premises or planning a transfer?
The practice's real cash capacity, structure, debt profile, tax position, ownership goals and the role a SCI or holding vehicle could play in the wider plan. The standard structure separates the operating SEL from a property SCI under IS, with the SCI renting the premises to the SEL at market rent.
How much should a doctor provision each month for social contributions?
Total CARMF and URSSAF contributions typically reach €25,000-€60,000 per year depending on income, with CARMF alone at €10,000-€40,000. Provisioning 25-30% of monthly net profit upfront is essential to avoid the classic January N+1 cash crisis when the prior-year true-up arrives. We rebuild the provisioning calendar at every annual close.
What is the typical structure for a doctor acquiring practice premises?
The standard route is to create a SCI (often under IS for depreciation) that buys the premises and rents them to the operating SEL or sole practice. This separates the property from the medical activity, allows independent financing, simplifies partner entry/exit, and optimises capital-gains tax on eventual sale. We coordinate the setup with the notaire and the bank.
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 30 March 2026
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.