Chartered Accountant Physiotherapist — Cabinet Hayot Expertise

Managing a physiotherapy practice, whether individual or shared, involves strict fiscal constraints which require specialized monitoring. A liberal physiotherapist practices under the status of Liberal Profession falling within the category of Non-Commercial Benefits (BNC). Although crossing the ceiling of €77,700 (2025 threshold) makes the 2035 declaration mandatory, the economic reality of the profession pushes even young practitioners towards the real controlled regime. Indeed, with the purchase of equipment (tables, shock waves, tecartherapy), rent, and vehicles, the actual costs most often exceed the flat rate reduction of 34% of the micro-BNC regime.

On the social front, obligations towards URSSAF and CARPIMKO require absolute regularity of payment. From a strategic practice point of view, many Parisian physiotherapists opt for the creation of a Société Civile de Means (SCM) in order to divide the fixed costs of the clinic (secretary, heavy equipment, premises).

Moreover, the question of acquiring professional walls very often arises; setting up a SCI (Société Civile Immobilière) represents one of the safest asset optimizations to capitalize on the rents of your own office.

2035 accounting and banking monitoring

Gone are the days of entering it manually: via a secure banking connection of your professional flows (Social Security, Mutual, Excess fees), we automatically classify your expenses and generate your financial statement and the 2035 bundle without error, ready for remote transmission.

Management of fee retrocessions and replacements

The use of an assistant employee or a replacement is commonplace. We organize your fee retrocession flows from an accounting and fiscal perspective, securing contracts and perfectly isolating, from line 3 of the 2035, what has been repaid, a crucial parameter for smooth tax control.

Optimization of URSSAF / CARPIMKO charges and contributions

We manage all interactions with social funds (PAMC, CARPIMKO, URSSAF). We model the impact of a material investment (impact of accounting depreciation) in order to help you manage your results with a view to reducing or smoothing your future adjustments.

Transition to a company (SELARL, SCM) and ZFU

When your BNC grows, we study the tax benefit of transforming your EI into a SELARL subject to IS to secure your assets, smooth your tax and boost your retirement protection. We also analyze your eligibility for certain schemes (for example potential tax exemptions if you are located in a ZFU - Urban Free Zone, subject to filing a 2035).

Investment in SCI (Acquisition of walls)

Do you want to buy your own premises? Our firm draws up the forecast business plan for the banks, drafts the statutes of the SCI (at the IS or the IR depending on the resale strategy), and models the leases linking the tenant physiotherapist to his own company.

The Hayot Expertise team is committed to freeing you from all your administrative tasks to refocus on your patients and your training. We exclusively use modern digital tools (Pennylane type) that can be integrated into your pharmacy software or Doctolib.

Located near the dynamic Monceau district (Paris 8), we offer responsiveness in less than 24 hours. The strength of our team, guided by Mr. Samuel Hayot, is its detailed knowledge of your profession; we have structured dozens of paramedical practices with a ROI vision.

Is my patient billing software enough for my accounting? No, invoicing software (SNIR / teletransmission) manages your revenues and the third-party payer, but it does not establish complete tax accounting according to the standards in force, does not calculate the depreciation of assets and cannot teletransmit a 2035 declaration with its EDI annex.

Replacement physiotherapist: how to deduct retrocessions to the holder? As a replacement, the retrocession (often % on fees) that you pay to the holder is only deductible from your taxable profit if you have opted for the paid declaration regime (actual BNC, 2035). If you are in micro-BNC, it is "lost" because it is included in the 34% flat-rate reduction.

Is it better to buy therapeutic equipment or lease it? Leasing makes it possible to charge full rents which immediately reduce the result in the expense account, but from an overall financial perspective, the depreciation of equipment purchased via bank loan can be more optimized for a long-term profitable activity. We simulate both scenarios for you.

What is the ZFU flat-rate reduction? If your physiotherapy practice is located in the Urban Free Zone (ZFU) of Paris or in the nearby suburbs, and you keep real accounts, you can claim a tax exemption on profits of up to €50,000 per year. Hayot Expertise supervises the entire declaration procedure to validate legal eligibility.

Is the Madelin (Retirement) deduction advantageous? Yes, taking into account the calculation of the return on the pension delivered by CARPIMKO, supplementing a supplementary Madelin Law pension contract (or PER) allows on the one hand to create a real funded pension, and on the other hand to legally deduct it at 100% as a charge before tax.

Let's discuss your practice's profitability ratios around a free first appointment. Structuring your assets and your business starts here.

📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris
📞 01 48 48 24 14