Our sector expertise
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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Reviewed by
Samuel Hayot
Chartered accountant & statutory auditor
Registered with OEC Paris IDF · CRCC Paris
Our expertise at a glance
A self-employed dental surgeon reports profit as BNC: micro-BNC up to 83,600 EUR of receipts, otherwise the 2035 controlled declaration. Therapeutic care and custom prostheses are VAT-exempt (CGI art. 261, 4, 1), while clear aligners are taxed at 20%. CARCDSF contributions sit on the 48,060 EUR PASS, and clinical equipment must be capitalised and depreciated.
Our added value
- VAT line drawn precisely: exempt care and made-to-impression prostheses versus 20% on aligners and purely aesthetic acts
- CARCDSF and 2035 modelling built on verified 2026 thresholds, with low-confidence rates flagged to be verified rather than guessed
- Equipment plan structured so fauteuil, imaging and autoclave are capitalised and depreciated correctly, not expensed
Who is this for?
- Self-employed dental surgeons running a single-chair or group practice
- Dentists weighing a move into a SEL and its IS plus BNC technical-income split
- Orthodontics-focused practices handling mixed VAT on aligners and appliances
When to contact us
- Receipts approaching the 83,600 EUR micro-BNC threshold, signalling a switch to the 2035 regime
- Before investing in a new fauteuil, imaging unit or fitting out premises, to plan depreciation and financing
What you get
- A clear BNC versus SEL reading sized to your receipts, draws and patrimonial goals
- A reviewed 2035 return and a depreciation schedule matched to real equipment useful life
- A VAT mapping separating exempt care from taxable aligner and aesthetic activity
Accounting issues specific to dental surgeons#
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 (€83,600 in 2026) 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 Moyens) 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.
Our missions for private dental surgeons#
Maintaining the 2035 package and monitoring collections#
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.
Tax optimization of equipment investments#
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 reduction in your taxable profit.
Structuring advice: SCM, SELARL, SELAS#
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.
Management of CARCDSF and URSSAF contributions#
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.
Heritage support and SCI#
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.
Why choose Hayot Expertise for your dental practice?#
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.
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.
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.
Asset protection through a holding structure (SPFPL)#
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.
The 100% Santé dental scheme: three prosthetic baskets#
Since the reform, dental prostheses (crowns, bridges, removable dentures) fall into three baskets that set the patient's out-of-pocket cost and the fee you invoice. It is a direct driver of your prosthetic revenue and third-party payment.
| Basket | Patient out-of-pocket cost | Acts covered |
|---|---|---|
| 100% Santé (zero out-of-pocket) | 0 euro | Ceramic crowns, bridges and removable dentures at capped fees; since 1 January 2026, the zirconia ceramic crown on molars and the zirconia bridge |
| Capped fees | Moderate | Crowns, bridges and removable dentures with capped billing fees (HLF) |
| Free fees | Variable, higher | Other prosthetic acts, free fees |
On 1 January 2026, the capped billing fees for the zero and moderate out-of-pocket baskets were raised by 3%. In accounting terms, this classification structures how your fees are split and how third-party payment is tracked, which we build into your dashboard.
Foreign Dentists Practicing in France#
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.
Key indicators for steering a dental practice#
| Indicator | Purpose |
|---|---|
| Net profit before tax | Measure the real profitability of the practice |
| Prosthetist costs / revenue | Track a key margin driver |
| Payroll / revenue | Assess how sustainable the team is |
| Investments / available cash | Avoid poorly sized equipment |
| Provisioned contributions | Smooth URSSAF and CARCDSF |
| Practitioner drawings | Adjust cash withdrawals to the level of activity |
Practical case: a dental practice changing scale#
A practitioner works alone with one assistant, with rising activity and an imaging investment project. The practice generates good income but faces cash flow tensions at the time of contributions and equipment renewal.
We then act on four areas:
- reading the actual result and key expenses;
- cash flow projection including contributions and investment;
- comparison of sole practice versus SEL;
- structuring of professional and personal assets.
The main gain is better clarity on the important trade-offs: when to invest, what level of remuneration to keep, and when to evolve the practice structure.
Make an appointment with your specialist dentist accountant#
Optimize the profitability of your practice today. Samuel Hayot welcomes you for a free initial assessment at our Paris 8th office or by video call, with English-speaking support throughout the engagement and a 24-hour response commitment on every question that affects your dental practice's profitability, structure or transmission planning.
📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris 📞 06 51 47 43 92
Verified 2026 thresholds to steer your dental practice
Tax and social benchmarks for the self-employed dental surgeon
Switch from micro-BNC to the 2035 return (actual regime)
Formula
2024 or 2025 receipts above 83,600 EUR (controlled declaration), otherwise micro-BNC with a 34% allowance (min. 305 EUR)
Target
> 83,600 EUR
VAT on therapeutic care and custom prostheses
Formula
Exemption under CGI art. 261, 4, 1 for personal care and made-to-impression prostheses (repairs included)
Target
0% (exempt)
VAT on clear aligners and orthodontic appliances
Formula
Orthoses fall outside the prosthesis exemption and are taxed at the standard rate
Target
20%
Annual social security ceiling (PASS) 2026
Formula
Basis for CARCDSF contributions (decree of 22/12/2025), monthly ceiling 4,005 EUR
Target
48,060 EUR
CARCDSF basic scheme (CNAVPL)
Formula
Band 1 up to 1 PASS then band 2 up to 5 PASS (240,300 EUR), band 2 rate 1.87%; band 1 rate to be verified on the 2026 CARCDSF schedule
Target
2 bands (T2 1.87%)
Capitalisation and depreciation of equipment
Formula
Capitalised above roughly 500 EUR excl. VAT, depreciated over real useful life (chair, imaging, autoclave); durations set case by case
Target
> 500 EUR excl. VAT
Sector Ecosystem
France counts approximately 42,000 liberal dentists. The sector is undergoing strong renewal with senior practitioner retirements and the rise of multi-disciplinary practices. The move to liberal-practice companies (SELARL/SELAS) is accelerating, driven by IS optimisation and easier transmission planning.
~42,000
Liberal dentists in France
€190,000/year
Average fees (omnipractitioner)
€83,600
Micro-BNC threshold 2026
15% up to €42,500
Reduced IS rate (SELARL)
Liberal omnipractitionersOrthodontistsOral surgeonsGroup practices / SCMMulti-disciplinary practicesForeign-qualified dentists registering in France
Practical framework
Practical guide: structuring and steering a dental practice
01
1. Anticipate CARCDSF and URSSAF contributions
CARCDSF calls are provisional and then reassessed in N+2 against actual profit. Without monthly provisioning, the reassessment can hit €10,000-€25,000 in one go. We set up a smoothed cash dashboard from the first year of practice.
02
2. Depreciate heavy equipment intelligently
Dental chair (5-7 years), panoramic or cone beam (5-8 years), laser (5 years): each investment must be arbitrated between outright purchase, finance lease and long-term rental, depending on the cash impact and the tax deduction profile. We run the simulation before any financial commitment.
03
3. Time the SELARL move correctly
The SELARL transition becomes profitable above €80,000-€100,000 of BNC profit. Below, operating fees often offset the IS gain. We model the exact break-even for your situation before any decision.
04
4. Structure the SCM with colleagues
SCM pools premises, dental assistant and equipment without mixing fees. It must have its own accounts, a clear cost-allocation rule and an auditable professional lease. We run the SCM accounting and the annual partner allocation.
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.
Useful resources
Need a quick read on your situation?
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Perspectives
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FAQ
Frequently Asked Questions
Which tax filing does a French liberal dentist need to submit in 2026?
A liberal dentist falls under the BNC regime and files an annual 2035 return with a fixed-asset and depreciation schedule. Micro-BNC remains available up to €83,600 of fees, but the real regime becomes more favourable as soon as expenses exceed 34% of revenue — almost always the case for an established practice.
How is a dental chair or panoramic depreciated?
A dental chair is depreciated straight-line over 5 to 7 years, a panoramic over 5 years and a cone beam over 5 to 8 years. Depreciation reduces taxable profit without a cash outflow. Finance lease (crédit-bail) and long-term rental are often more flexible alternatives for major equipment investments.
SCM, SELARL or SELAS: which structure for a dental practice?
SCM is used purely to pool costs (premises, dental assistant, equipment) between colleagues without sharing fees. SELARL or SELAS allow the move to corporate tax (IS), amortisation of goodwill and salary/dividend smoothing. The transition typically becomes attractive above €90,000 of profit, when the IR marginal bracket reaches 41%.
How do CARCDSF contributions work for a French dentist?
CARCDSF collects three contributions: basic retirement, supplementary retirement, and ASV (Avantage Social Vieillesse) partially financed by the public health insurance for contracted dentists. Calls are provisional then reassessed in N+2 against actual profit. Anticipating this reassessment is essential to avoid cash shocks, especially after a strong-growth year.
Are dental services subject to VAT in France?
Reimbursable dental care is VAT-exempt under article 261-4-1° of the French Tax Code. However, certain non-therapeutic aesthetic services (cosmetic whitening, purely cosmetic veneers) may become VAT-able. The franchise-en-base applies up to €37,500 of taxable services, to be checked practice by practice.
Can prosthetist fees be deducted on the 2035?
Yes. Fees rebated to prosthetists are fully deductible as external expenses on the 2035, under "honoraires rétrocédés". They must be supported by a named invoice and paid by bank transfer or cheque. Rigorous tracking is essential — prosthetist fees are often the largest variable cost in a dental practice.
Should you buy your practice premises through an SCI?
Buying the premises through a family SCI separates professional and personal assets, allows the rent to be deducted from BNC profit, and prepares transmission. SCI under IR suits long-term ownership; SCI under IS allows the property to be depreciated and a controlled exit capital gain. A prior simulation is essential to choose the right vehicle.
When should a dentist move to a SELARL?
The SELARL transition becomes attractive once BNC profit exceeds €80,000-€100,000 and the IR marginal bracket reaches 41%. The dentist then benefits from IS at 15% up to €42,500, cleaner asset separation, and a tax- and social-efficient salary/dividend split.
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Written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 02 July 20266 sources cited
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- BOFiP: VAT exemption for medical professions (BOI-TVA-CHAMP-30-10-20-10)
- BOFiP: scope of the VAT exemption for dental prostheses (CGI art. 261, 4, 1)
- CARCDSF: practitioner contribution amounts
- Service-Public: BNC, micro-BNC or controlled declaration regime (F32105)
- Legifrance: decree of 22 December 2025 setting the 2026 PASS
- Legifrance: CGI article 261 (VAT-exempt operations)