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SELARL for dentists in France
French accounting firm for dentists: sole practice vs SCM vs SELARL or SELAS, patient list valuation, CIPAV, asset protection and practice structuring.
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The SELARL (société d'exercice libéral à responsabilité limitée) is one of the main structural options available to dentists in France who want to move beyond sole practice. Understanding when it makes sense — and when it does not — requires a clear comparison of the available structures and an honest financial model built on the specific situation of the practice.
This page covers the practical accounting and financial questions around dental practice structuring: SELARL, SCM, SELAS, patient list valuation, asset protection and the fiscal optimization that comes with the right setup.
Sole practice (BNC, Form 2035) vs SELARL vs SELAS#
A dentist starting in sole practice files Form 2035 under the BNC regime. Income is taxed as personal income, social charges are paid to URSSAF and professional pension funds, and the professional liability sits with the individual. This setup is simple and appropriate at moderate revenue levels.
As revenue grows, the BNC model becomes less efficient. Above a certain level, switching to a SELARL or SELAS allows the dentist to:
- separate personal assets from professional liability;
- optimize the split between salary and dividends;
- benefit from corporate tax (IS) on retained earnings;
- build a holding structure for asset protection and wealth management.
The SELARL is subject to corporate tax (IS) and can distribute dividends after a minimum salary is drawn. The SELAS is functionally similar but uses a simplified company structure (SAS rules) and offers more flexibility on governance.
Choosing between SELARL and SELAS depends on the long-term governance vision, whether there are or will be partners, and the specific rules of the Conseil de l'Ordre des Chirurgiens-Dentistes on capital structure and shareholder eligibility.
The SCM: cost sharing without a common practice#
The SCM (société civile de moyens) is not a practice structure — it is a cost-sharing vehicle. Two or more dentists who share premises, equipment, reception staff or other resources can pool those costs in an SCM without pooling their patients or their revenue. Each dentist remains a separate practitioner and files their own 2035.
The SCM is particularly useful when dentists want to share the cost of expensive equipment (CBCT, dental chair systems, sterilization units) or a reception team without creating a shared practice or a formal partnership.
Patient list valuation and practice transfer#
When a dentist transfers a practice — whether as a sale, a partial cession or a conversion from sole practice to SELARL — the patient list (patientèle) must be valued. In France, the patientèle of a liberal practitioner is a legally recognized asset that can be transferred, mortgaged and depreciated by the acquirer.
Valuation methods vary: a multiple of annual revenue is common, but location, patient demographics, appointment density, equipment condition and the seller's planned level of involvement after transfer all affect the number. We advise on both sides: the seller wants maximum value and clean treatment at capital gains tax rates; the buyer wants to finance the acquisition efficiently and depreciate the goodwill over the correct amortization period.
Asset protection through a holding structure#
A dentist who accumulates profits in a SELARL can transfer those profits to a holding company (SPFPL — société de participations financières de professions libérales) as dividends, which are largely tax-exempt under the parent-subsidiary regime (5% effective tax on dividends received). The holding can then invest in other assets — real estate, securities — shielded from the professional liability of the practice.
This structure requires careful setup and ongoing management to remain compliant with the regulatory rules on professional practice companies. The Ordre des Chirurgiens-Dentistes has specific rules on SPFPL ownership and management that must be respected.
Social charges and pension contributions for dentists#
Dentists in liberal practice are affiliated to URSSAF for health and family contributions and to CARCDSF (Caisse Autonome de Retraite et de Prévoyance des Chirurgiens-Dentistes et des Sages-Femmes) for supplementary retirement coverage. Contribution amounts depend on declared income, and there is a one-to-two year lag between income earned and contributions called.
When converting from BNC to SELARL, the basis of social charges shifts from the BNC result to the salary drawn from the company, which can significantly reduce the social charge burden if the salary is set at the right level. This is one of the key financial benefits of the SELARL structure, alongside the IS rate on retained earnings.
Financing a practice acquisition#
Whether acquiring an existing sole practice, buying into a SELARL, or building a new practice from scratch, the financing plan needs to be carefully structured. Banks in France are generally comfortable lending against dental practice goodwill when the financial documentation is clear and the cash flow model shows adequate debt service coverage.
We prepare the acquisition financing file, model the debt service, advise on the equity structure and coordinate with the notary on the transfer mechanics.
Why Hayot Expertise for dental practitioners#
We understand the specific financial, fiscal and regulatory environment of dental practice in France: the BNC and SEL tax regimes, the Ordre des Chirurgiens-Dentistes rules and the standard contract mechanics of practice transfers. Our support covers the full lifecycle from setup to transfer.
Equipment and the dental-platform investment cycle#
A dental practice invests heavily in equipment: dental chairs (€20-€50k each), CBCT 3D imaging (€80-€200k), CAD/CAM systems (€100-€200k), digital scanners, sterilisation units, lasers. Total equipment value in a mature practice typically reaches €200-€600k. Three accounting disciplines matter:
- Depreciation schedule: 5-10 years depending on the asset type. A correctly built schedule reduces taxable profit while reflecting the real renewal cycle.
- Financing structure: outright purchase, bank loan, finance lease (crédit-bail) or operating lease — each option has different tax, cash and balance-sheet implications. We model the four options at each major investment.
- Replacement budget: practices that fail to provision the next equipment cycle face cash shocks when the current generation hits end-of-life. A multi-year replacement plan smooths the impact.
Sector 1 vs Sector 2 and the CMU/100% Santé framework#
Dental practitioners can operate as Sector 1 (official tariff fees, with CPAM contribution to social charges) or Sector 2 (free pricing with surcharges). Most established Paris dentists operate in Sector 2 for crowns, prostheses and orthodontics, with Sector 1 rates on basic care.
The 100% Santé reform (since 2021) requires every dentist to offer a basket of fully reimbursed prostheses (Class I) — capped on materials, designs and prices. The reform compresses margin on Class I but allows free pricing on the broader Class II and Class III baskets. Practice steering requires analytical revenue split by basket, similar to the optical sector.
CARCDSF pension and provisioning#
Dentists in liberal practice are affiliated to CARCDSF (Caisse Autonome de Retraite et de Prévoyance des Chirurgiens-Dentistes et des Sages-Femmes). Contributions are income-based with a 1-2 year lag between income earned and contributions called. Total CARCDSF + URSSAF contributions typically reach €30-€80k per year for an established Paris practice. We model the provisioning schedule monthly to prevent the classic January N+1 cash shock.
Why Hayot Expertise for your dental practice#
We combine BNC 2035 expertise, SELARL/SELAS/SPFPL structural advice, equipment financing modelling, CARCDSF provisioning discipline and 100% Santé revenue split. Free quote within 24 hours, first diagnostic meeting on the house — review your current setup and define a 12-month roadmap aligned with your equipment cycle and partner strategy.
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Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
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FAQ
Frequently Asked Questions
What is a SELARL for a dental surgeon?
The SELARL (Société d'Exercice Libéral à Responsabilité Limitée) is a legal form reserved for regulated liberal professions, including dental surgeons. It lets you operate as a company while respecting ordinal rules, with corporate tax (IS) and a separation between personal and professional assets. It is often used to optimise taxation above €100,000 of profit.
What are the tax advantages of a SELARL dentist?
SELARL benefits from IS at 15% up to €42,500 of profit then 25% above, versus IR rates that can reach 41% or 45%. It lets you smooth compensation, build a capitalisation reserve, deduct an amortisable goodwill over 10 years when buying a practice, and arbitrate between salary and dividends.
How much does setting up a dental SELARL cost?
Setting up a dental SELARL costs between €2,500 and €5,000 excluding capital: drafting of articles (€800-€1,500), minimum share capital €1, registration formalities at the registry (€250), validation by the Conseil de l'Ordre des Chirurgiens-Dentistes (free to €500), and legal and accounting support fees.
SELARL or SELAS: what difference for a dentist?
SELARL places the manager under the TNS regime (lower social charges, around 45% on compensation) but with lighter social protection. SELAS places them under the assimilated-employee regime (charges at 80%) with full protection. SELAS is more flexible for dividends (no TNS contributions on the excess portion). The choice depends on the compensation/social-coverage strategy.
Can you convert a sole practice into a SELARL?
Yes, a practitioner in sole practice can contribute their activity to a newly created SELARL via a sole-proprietorship contribution. The operation benefits from a favourable tax regime (article 151 octies CGI) with capital-gains tax deferral. It must be validated by the Conseil de l'Ordre and supported by a chartered accountant to secure the valuation.
How do you compensate the manager of a dental SELARL?
The majority associate manager of a SELARL is TNS and receives compensation deductible from the company's result. The optimal arbitrage combines a salary sufficient to validate retirement quarters and supplementary health, plus dividend distribution. Caution: in a SELARL, dividends above 10% of capital are partly subject to TNS contributions.
What are the accounting obligations for a dental SELARL?
A SELARL must keep full accrual accounting: general ledger, trial balance, P&L, balance sheet, notes, tax return (liasse fiscale 2065), annual accounts approval, and filing at the registry. It must also declare VAT if applicable, CVAE above thresholds, and manage payroll of dental assistants. A chartered accountant is almost indispensable.
Can a dentist own several SELARLs?
Yes, a dentist can own several dental SELARLs, but each structure must genuinely operate the activity and respect ordinal rules (one practice per SELARL, all associates registered on the ordinal roll). A SPFPL (Société de Participations Financières de Professions Libérales) can hold the shares of several SELARLs, offering advanced wealth-structuring and financial-pooling possibilities.
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.