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Dentist Chartered Accountant — Cabinet Hayot Expertise
Chartered accountant for dentists: BNC 2035 management, CARCDSF contributions, material investment, SCM and SELARL. Tax optimization of your dental practice.
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Chartered accountant for dentists: BNC 2035 management, CARCDSF contributions, material investment, SCM and SELARL. Tax optimization of your dental practice.
The practice of private dental surgery in Paris and in France requires high precision financial management. As a dental surgeon, you mainly fall under the Non-Commercial Profits (BNC) regime, with the obligation to file a 2035 declaration. The micro-BNC threshold (€77,700 in 2025) is almost systematically exceeded due to the fees charged and, above all, the importance of operating costs.
The specificity of your profession lies in the balance between significant revenues and heavy fixed costs: prosthetists, small equipment, and above all investments in heavy equipment (dental chairs, dental panoramic, laser). These investments must be amortized intelligently to minimize your tax base. On a social level, the CARCDSF (Autonomous Retirement Fund for Surgeons, Dentists and Midwives) applies flat-rate and proportional contributions, the early calculation of which is vital for your cash flow.
In addition, the organization of your practice, often via a SCM (Société Civile de Means) to share the costs of premises and personnel (dental assistant), or via a SELARL to optimize corporate tax, requires support from an accountant who masters the ordinal and fiscal specificities of your profession.
We automate the recovery of your bank flows and the reconciliation of your fees (agreed care and non-nomenclature). We prepare your professional income tax returns (2035) by integrating all your actual expenses and depreciation.
A dental chair or digital radio represents a major investment. We advise on the financing method (purchase, leasing, long-term rental) and manage depreciation plans to maximize the réduction in your taxable profit.
We analyze whether it is time for you to move from a sole proprietorship to a liberal company (SEL) to benefit from the reduced IS rate of 15%. We also manage the accounting of your SCM and monitor the distribution of costs between partners.
We calculate the estimated amount of your social charges for you. We check the consistency of CARCDSF and URSSAF contribution calls and point out regularizations to avoid sudden cash flow shocks.
We help you structure your private assets in line with your professional activity. If you buy the premises of your office, we set up the appropriate SCI (IS or IR) and manage the professional lease to optimize your property income.
Your profession requires rigor and technology; your accountant too. Our firm, located in Paris 8th near the Monceau district, uses the best digital solutions like Pennylane to offer you total visibility of your figures from your smartphone.
Samuel Hayot and his team guarantee responsiveness within 24 hours. We understand the requirements of your care schedule and we adapt to your pace. One of our dentist clients was able, thanks to our audit, to restructure its prosthetist contracts and optimize its transition to SELARL, generating a saving in social charges of more than €12,000 from the first year.
In addition to your rent and social charges, you deduct all of your prosthetist invoices, your purchases of dental supplies, your continuing education, your RCP insurance, as well as the depreciation charges for your equipment.
A chair is a fixed asset that is generally depreciable over 5 to 7 years. Each year, a fraction of the purchase price is deducted from your BNC profit, reducing your tax without additional cash outflow.
Since the gradual elimination of the 25% increase in profit (totally eliminated in 2023), membership is no longer fiscally imperative to avoid a penalty, but it remains recommended for the formal control and professional statistics it provides.
The SCM allows you to pool resources (premises, electricity, assistant, secretariat) with colleagues while remaining in control of your own fees. It is a transparent structure that simplifies the management of shared costs.
As soon as your profit begins to be heavily taxed with IR (30% or 41% brackets), switching to SELARL allows you to capitalize in the company at a low IS rate and to only pay social charges on the remuneration actually received.
Dentists qualifying abroad (EU or non-EU) who wish to practice in France must register with the Ordre des Chirurgiens-Dentistes. EU-qualified practitioners benefit from mutual recognition under Directive 2005/36/EC, though French language proficiency adequate for patient care must be demonstrated. Non-EU dentists follow the PAE process (Procédure d'Autorisation d'Exercice), typically involving a supervised hospital period.
From an accounting standpoint, newly registered foreign dentists have the same BNC declaration obligations from their first day of practice. Key early steps: URSSAF registration, CARCDSF affiliation, professional bank account, and the choice between micro-BNC (simple but less efficient) and the actual 2035 regime (almost always better once equipment investment begins). We handle the full accounting onboarding for foreign dental practitioners from the first invoice.
Dental practice valuation for acquisition or partnership entry: We use three methods — revenue multiple (0.5–0.8× annual gross receipts depending on location and active patient base), EBITDA multiple (4–7×), and comparable transactions. For foreign dentists acquiring an existing practice, we prepare the valuation report, review the lease (bail commercial), and coordinate with the CARCDSF for contribution assessment. All deliverables are bilingual (French/English), including the valuation report and the CARCDSF contribution letter.
Optimize the profitability of your practice today. Samuel Hayot welcomes you for a free initial assessment.
📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris 📞 06 51 47 43 92
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.