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 (8.73% basic rate), and clinical equipment must be capitalised and depreciated. At Hayot Expertise, from 258 EUR per month, quote within 24 hours.
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: PASS 48,060 EUR, 8.73% basic-scheme rate, N+2 reassessment on actual profit
- 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
Generalist firm versus a practice-aware specialist
| Topic | Generalist firm | Hayot Expertise (specialist) |
|---|---|---|
| VAT on aligners and aesthetic acts | Often treated as fully exempt like all dental work | Aligners and aesthetic acts isolated and taxed at 20% per BOFiP |
| CARCDSF contributions | Generic professional-pension assumptions | Modelled on the 48,060 EUR PASS with the verified 8.73% basic rate |
| Equipment (fauteuil, imaging) | Risk of expensing items that should be capitalised | Capitalised and depreciated over real useful life, case by case |
| SEL technical income | May still treat it as salary | Read as BNC since 2024, distinct from director's mandate pay |
| Micro-BNC to 2035 switch | Threshold watched late or after the fact | Anticipated near 83,600 EUR with timing of the controlled declaration |
Illustrative case
Sample case (representative example): omnipractitioner billing 210,000 EUR
Situation and set-up
An omnipractitioner dentist collects 210,000 EUR in fees, with around 120,000 EUR of costs (prosthetists, assistant, rent, chair lease) and a BNC profit near 90,000 EUR, taxed at a 41% marginal rate. A cone beam investment is under review.
Modelled results
We cost the move to a SELARL before any decision: IS at 15% up to 42,500 EUR on retained profit, CARCDSF provisioning smoothed over the 48,060 EUR PASS, and a depreciation plan for the clinical platform. The output is a take-home comparison over 3 to 5 years, with no promise of savings we cannot demonstrate.
Quick answer: what does an accountant for dentists do in France?#
A dentist accountant keeps your BNC bookkeeping and 2035 return, arbitrates micro-BNC (up to €83,600 of receipts in 2026) against the actual regime, secures the VAT boundary (care and made-to-impression prostheses exempt, clear aligners and aesthetic acts at 20%), provisions CARCDSF contributions on the 2026 PASS of €48,060 and models the move to a SELARL or an SPFPL holding. At Hayot Expertise, from €258 excl. VAT per month, quote within 24 hours.
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. In 2026, on a PASS of €48,060, CARCDSF contributions comprise a basic scheme (8.73% up to 1 PASS then 1.87% from 0 to 5 PASS, minimum €573), a supplementary pension (a flat €3,210.60 plus 11.35% between 0.65 and 5 PASS), old-age benefits (a flat €1,663.60 plus 0.725%, two-thirds funded by the public health insurance for a contracted practitioner) and a disability-death scheme of €1,235. We check the consistency of CARCDSF and URSSAF calls, provision the N+2 reassessment on actual profit and flag each gap 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. On a typical practice, reworking prosthetist contracts and arbitrating sole practice against a SELARL are the two levers that move take-home income the most: we model both before any decision, with no promise of savings we cannot demonstrate.
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.
Implant surgeons and dental centres: two distinct profiles#
Implant surgeons and oral surgeons concentrate the sector's difficulties. The clinical platform is heavy, the procedure often sits outside the official schedule and therefore carries free fees, and the share subcontracted to the laboratory is high. Two management points dominate: tracking margin per procedure, because a mispriced implant can be placed at a loss once the abutment, the crown and surgical time are included, and the treatment of cosmetic procedures, whose non-therapeutic purpose takes them outside the VAT exemption.
A dental centre is a different world. It is usually run by an association or a company, employs salaried practitioners, falls under corporation tax where its activity is profit-making, and keeps commercial accounts, with a profit and loss account, a balance sheet and payroll management on a scale unrelated to a private practice. A practitioner hesitating between setting up privately and joining a centre is therefore not comparing two variants of the same job: they are comparing two statuses, two tax regimes and two levels of social cover.
The most frequent mistakes in a dental practice#
These are the ones we meet most often in the files we take over.
Assuming VAT exemption means no obligations. Care is exempt, but selling aligners, purely cosmetic procedures and the fee collected from a collaborator are taxable. A practice can become partly VAT-registered without noticing.
Not splitting SELARL remuneration. Since the 5% tolerance was annulled, an undocumented split is no longer a neutral choice.
Contributing your own patient base to your own company expecting to depreciate it. The transaction is expressly excluded from the scheme.
Mixing professional and personal expenses. This is the leading ground for reassessment on a self-employed file, and the easiest to avoid.
Investing without a cash plan. A chair and a cone beam are financed over several years, while contributions follow their own calendar. A profitable practice can run short of cash at settlement time.
Forgetting the DAS2 return. Any fee share or collaboration fee above 2,400 EUR per beneficiary per year must be reported.
Choosing a structure without running the numbers. A SELARL is neither a superior status nor a compulsory step: it is a calculation, driven by profit, income needs and wealth planning.
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.
VAT for dental surgeons: exempt care, 20% aligners#
The VAT boundary is a control point specific to your activity and often handled too roughly. Personal care and made-to-impression dental prostheses (crowns, bridges, removable dentures), repairs included, are VAT-exempt under article 261, 4, 1 of the French Tax Code, provided the prosthesis is intended for a specific patient and ordered by the practitioner from a prior impression. Orthodontic trays and clear aligners, by contrast, are classified as orthoses: they fall outside the prosthesis exemption and are taxed at the standard 20% rate (BOFiP clarification of 8 February 2023). Whitening and purely aesthetic acts follow the same 20% logic.
In practice, as soon as a practice develops aligner-based orthodontics or aesthetics, it generates taxable revenue. The €37,500 franchise-en-base is assessed on those taxable receipts alone, independently of exempt care. We split your fees between exempt and taxable, monitor the threshold and, where relevant, set up the VAT return and reclaim input VAT on related purchases.
Orthodontist: the VAT specifics of aligners#
An orthodontist billing aligners shifts part of turnover into the 20% VAT field. We isolate this activity from the bookkeeping stage, compute the franchise on taxable receipts only and secure the accounting treatment of aligner kits bought from the supplier, deductible input VAT included.
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 to 0.8 times annual gross receipts depending on location and active patient base), EBITDA multiple (4 to 7 times), 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.
Running a dental practice: team, chairs and margin#
A dental practice is not just a 2035 return: it is a small business with a team, a technical platform and a margin to defend. The first variable cost is the prosthetics laboratory, whose ratio to turnover (often 20 to 30%) deserves monthly tracking. Next comes payroll: a qualified dental assistant falls under the national collective agreement for dental practices (IDCC 1619), with its points grid, secretarial bonus and compulsory health cover. We produce the payslips, the DSN and the social follow-up, and we compare the margin per chair with the real occupancy rate to surface profitability levers.
Liberal collaborator and locum: retrocessions and DAS2#
Many practices work with a liberal collaborator or a locum. The locum receives a fee retrocession, outside the scope of VAT (care fees), deductible for the holder and taxable for the locum, each filing their own 2035. The collaboration royalty paid by a collaborator for the use of the premises and equipment is, however, subject to 20% VAT, yet covered as long as the holder's taxable receipts stay under the €37,500 franchise. Finally, once fees rebated to a single beneficiary exceed €2,400 in the year, a DAS2 return must be filed with the tax authority within the deadline of the income return. We keep these flows distinct from the prosthetics line, which is subcontracting rather than a fee retrocession.
SELARL remuneration: what the reform changes for a dentist#
Since the taxation of 2024 income, the remuneration of a dental surgeon who is a partner in a SELARL or SELAS is read as two distinct components rather than a single salary.
The part rewarding the practice of dentistry within the company now falls in principle under non-commercial profits (BNC), unless a relationship of subordination is demonstrated, which would move it to salary. The part rewarding the corporate office, meaning running the company, remains taxed under article 62 of the French Tax Code, with its 10% allowance.
So where is the boundary? Until 2025, the tax authorities accepted as a matter of tolerance that 5% of total remuneration related to management duties, with no justification required. That tolerance no longer exists.
The French Council of State, in its decision of 8 April 2025 no. 492154, held that this paragraph of the administrative doctrine added to the law and annulled it. The same decision set aside the list of tasks the authorities attached to the corporate office, considered too restrictive, notably patient invoicing, collection and appointment booking. Those acts are therefore not excluded from the corporate office by nature.
| Before | Since the Council of State decision | |
|---|---|---|
| Management share | 5% accepted without justification | to be determined and documented case by case |
| Evidence | not required | free, by any means |
| Technical share | BNC | BNC, unchanged |
| Workload | none | real, to be organised from the start of the year |
In practice, a SELARL practitioner must now be able to explain the split they apply: time spent on management, partner meetings, banking relationships, team supervision, investment decisions. Since evidence is free, simple items make the difference: minutes, a time record, a written definition of duties.
A second consequence, often discovered too late: the share taxed as BNC requires cash-basis bookkeeping and the filing of a form 2035 in the partner's own name, on top of the company's tax return. Professional costs borne personally, including contributions, are deducted there.
Our view: losing the 5% rule is not bad news in itself. It forces a split to be formalised which, properly documented, can be more favourable than the flat rate it replaces. What costs money is deciding nothing and having the split reconstructed for you.
Buying or selling a dental patient base#
Buying a patient base is the most structuring transaction of a practitioner's career, and the one where the gap between a prepared deal and an improvised one shows up fastest.
Depreciation of the patient base, extended to 2029#
The general rule is that depreciation of goodwill is not deductible from taxable profit. A temporary exception, opened by article 23 of the 2022 Finance Act, nevertheless allows the deduction for goodwill acquired from 1 January 2022. The tax authorities extended that regime to holders of non-commercial profits under the controlled declaration regime: the patient base, the client base and the professional name qualify, provided they cannot be valued separately.
The scheme was due to expire on 31 December 2025. Article 13 of the 2026 Finance Act extended it: acquisitions made up to 31 December 2029 now qualify.
Absent a limited and justified useful life, depreciation is spread over 10 years, a period small businesses may apply without having to demonstrate it. A dental practice always qualifies: the test looks at two of the three criteria of 12M EUR net turnover, 6M EUR total assets and 50 employees.
The trap that cancels the benefit#
Article 7 of the 2022 amending Finance Act closed the door on internal transactions. Excluded from the scheme are acquisitions from a related company within the meaning of article 39, 12 of the French Tax Code, and from a company under the control of the same individual as the buyer.
In practice terms: a practitioner who contributes their own patient base to the SELARL they control, or sells it to that company, creates no right to depreciation. That is precisely the structure often proposed when moving into a company. The transaction may still make sense for other reasons, but it will not produce the expected tax saving.
| Situation | Depreciation deductible |
|---|---|
| Buying a colleague's patient base | yes, if acquired before 31/12/2029 |
| Buying shares in an existing SELARL | no, you acquire shares, not goodwill |
| Contributing your own patient base to your SELARL | no, company under the same control |
| Buying from a related practitioner or partner spouse | to be reviewed, exclusion risk |
On the seller's side, the capital gain falls under the relief regimes available to self-employed professionals, subject to conditions on the length of activity and the level of receipts. The calculation belongs before signature, not after: it is the structure of the deal, not its bookkeeping, that determines the tax.
How much does an accountant cost for a dentist in France?#
Our fees depend on your structure (sole practice on the 2035, SELARL under corporate tax, group practice in an SCM) and on the volume of flows. For a self-employed dentist, bookkeeping and filings start at €258 excl. VAT per month with our Essentiel package (digital Pennylane accounting, VAT where applicable, 2035 or corporate return, routine tax obligations), rise to €358 excl. VAT for the Pilotage package (dashboards and cash forecast) and to €558 excl. VAT for the Élite package (close support and structuring). A SELARL's annual legal work is billed separately, forming a SELARL or SPFPL starts from €800 excl. VAT, and one-off assignments are quoted individually, always within 24 hours.
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 at 8.73% up to 1 PASS then band 2 at 1.87% from 0 to 5 PASS (240,300 EUR), minimum contribution 573 EUR
Target
T1 8.73% / 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. Prosthetist invoices are fully deductible on the 2035, but as subcontracting or external services, not as fee retrocessions (that line is reserved for colleagues, locums and collaborators). They must be supported by a named invoice and paid by bank transfer or cheque. This is often the largest variable cost in a dental practice, so its ratio to turnover deserves monthly tracking.
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.
How much does an accountant cost for a dentist in France?
At Hayot Expertise, bookkeeping and filings for a self-employed dentist start at €258 excl. VAT per month (Essentiel package), rise to €358 excl. VAT with cash forecasting and to €558 excl. VAT for close support. A SELARL's annual legal work is billed separately, forming a SELARL or SPFPL starts from €800 excl. VAT, and one-off assignments are quoted individually, always within 24 hours. The exact fee depends on your structure and the volume of flows.
What bookkeeping does a dental practice need?
A dental practice is taxed as BNC: cash-based bookkeeping, a journal, a fixed-asset register and the 2035 return, with fees split between agreed care, third-party payment and non-nomenclature acts. In a SELARL, it switches to commercial accounting under corporate tax (balance sheet, income statement, Form 2065). Our dentist accounting guide covers the structure choice in depth; here we mainly scope the engagement and its cost.
Does a dentist charge VAT on orthodontics and aligners?
Yes. Care and made-to-impression prostheses are VAT-exempt (article 261, 4, 1 of the French Tax Code), but orthodontic trays and clear aligners are orthoses taxed at 20% (BOFiP clarification of 8 February 2023), as are whitening and purely aesthetic acts. The €37,500 franchise-en-base is assessed on those taxable receipts alone, independently of exempt care.
Are CARCDSF contributions deductible?
Yes, mandatory CARCDSF contributions are fully deductible from BNC profit. In 2026, on a PASS of €48,060, they comprise a basic scheme (8.73% up to 1 PASS then 1.87% from 0 to 5 PASS, minimum €573), a supplementary pension (a flat €3,210.60 plus 11.35% between 0.65 and 5 PASS), old-age benefits (a flat €1,663.60 plus 0.725%, two-thirds funded by the public health insurance for a contracted practitioner) and a disability-death scheme of €1,235.
What is the DAS2 and must a dentist file it?
The DAS2 reports fees paid to third parties. A dental practice must file it as soon as it pays more than €2,400 a year to a single beneficiary as fees, commissions or retrocessions (for example a locum or a collaborator). It is sent to the tax authority within the deadline of the income return. Prosthetist invoices, which are subcontracting, are outside this scope.
Liberal collaborator or locum: what are the accounting consequences?
The locum receives a fee retrocession, outside the scope of VAT (care fees), deductible for the holder and taxable for the locum, each filing their own 2035. The collaboration royalty paid for the use of the premises and equipment is subject to 20% VAT, yet covered while the holder's taxable receipts stay under €37,500. Above €2,400 per beneficiary, the DAS2 applies.
How should a dental chair or a cone beam be financed to optimise tax?
Three routes coexist and they do not have the same tax effect. On purchase, the equipment is capitalised and depreciated over its useful life, and only depreciation and loan interest are deductible, not the capital repayment. Under a finance lease, rentals are fully deductible, which accelerates the deduction but usually costs more overall, with a purchase option to exercise at the end. An operating lease follows the same logic without the option. The right choice depends less on the headline rate than on your tax bracket, your cash position and how long you intend to keep the equipment.
What is a dental patient base worth and how do you buy one?
There is no official scale. Value depends on location, the mix of procedures, the share of loyal patients, the condition of the clinical platform, the lease and whether a trained assistant stays on. What is negotiated is not only a price but a structure: buying the patient base itself, or buying shares in the company that operates it. The distinction is decisive, because a patient base acquired before 31 December 2029 gives rise to deductible depreciation, generally over ten years, whereas buying shares does not.
How should a SELARL manager split their remuneration after the Council of State decision?
The tolerance allowing 5% of total remuneration to be attributed to the corporate office as a flat rate was annulled by the French Council of State on 8 April 2025 (decision no. 492154). The split between technical remuneration, taxed as non-commercial profits, and remuneration for the corporate office, taxed under article 62 of the French Tax Code, must now be determined and documented case by case. Evidence is free: a written definition of duties, minutes, a record of time spent on management. The BNC share requires cash-basis bookkeeping and a form 2035 filed in the partner's own name.
Is a dental centre taxed differently from a private practice?
Yes, they are two distinct worlds. A private practice falls under non-commercial profits, with cash-basis bookkeeping and a form 2035, and the practitioner is self-employed and affiliated to CARCDSF. A dental centre is usually run by an association or a company, employs salaried practitioners, keeps commercial accounts with a balance sheet and profit and loss account, and falls under corporation tax where its activity is profit-making. A practitioner joining a centre is an employee, and therefore covered by the general scheme rather than CARCDSF for that activity.
Which costs are deductible in a dental practice?
Deductible items are those incurred in the interest of the practice and properly evidenced: consumables and prosthetics, laboratory fees, rent and practice running costs, the assistant's pay and contributions, CARCDSF and URSSAF contributions, Madelin protection and pension contracts, professional liability insurance, the Order's membership fee, continuing education, professional literature, business travel, depreciation of the clinical platform and interest on professional borrowing. Not deductible are personal expenses, the private share of a mixed-use asset and the capital repayment of a loan. The line between professional and personal remains the leading ground for reassessment on a self-employed file.
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Written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French firmUpdated 26 July 20267 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)
- ameli.fr: materials and prosthetic acts in the 100% Santé dental scheme