Our sector expertise
Certified Medical Accountant — Cabinet Hayot Expertise
Chartered accountant for private doctors in Paris: BNC 2035, SELARL/SELAS, CARMF contributions, SCM, tax optimization. Expert medical practice accounting.
Loading…
Chartered accountant for private doctors in Paris: BNC 2035, SELARL/SELAS, CARMF contributions, SCM, tax optimization. Expert medical practice accounting.
In 2026, private doctors (general practitioners, specialists, sector 1, 2 or 3) face increasingly complex tax, social and asset challenges. Between the 2035 declaration (BNC regime), CARMF and URSSAF contributions, the transition to SELARL/SELAS, and remuneration optimization, medical accounting is no improvisation. Cabinet Hayot Expertise is the specialized chartered accountant for doctors in Paris who supports your medical practice in all its dimensions: accounting, taxation, social security, assets and transmission.
Our expertise in healthcare professions allows us to master the subtleties of the BNC regime (Non-Commercial Profits), the deduction of specific expenses (medical equipment, CPD training, professional liability insurance), and practice structures (Sole Proprietorship, SELARL, SELAS, SCM, SPFPL). Whether you are an established doctor for 20 years or a young practitioner in the start-up phase, we provide you with personalized support to optimize your taxation and secure your retirement.
Most private doctors practice under the Non-Commercial Profits (BNC) regime with the obligation to produce a 2035 declaration (controlled declaration regime). Although the micro-BNC regime (flat rate reduction of 34%) is applicable up to €77,700 in revenue (threshold 2025), the real regime often becomes more advantageous as soon as the practice bears significant structural costs.
When to switch from micro-BNC to the real 2035 regime?
As soon as your actual expenses (office rent, SCM costs, medical equipment, social contributions, CPD training, professional liability insurance) exceed 34% of your income, the controlled declaration regime becomes financially more attractive. A general practitioner with €100,000 in income and €45,000 in actual expenses will benefit from opting for the 2035, even if below the micro-BNC threshold.
We handle all your medical accounting: automated import of bank statements, reconciliation of fees (Sector 1, 2, surcharges), deduction of retrocessions, tracking of investments (medical equipment, IT, professional vehicle), preparation and electronic submission of the 2035 declaration within deadlines.
Real-time dashboard: via our Pennylane platform, you permanently visualize your cash flow, monthly receipts, deductible expenses, and an estimate of your future taxes and contributions.
The objective is to maximize your net disposable income after taxes and contributions. We arbitrate between several levers: deduction of professional expenses, Madelin law pension and retirement, PER (Retirement Savings Plan).
Example: a doctor with €120,000 BNC can deduct up to €35,000 in Madelin retirement contributions, thus reducing their taxable profit to €85,000, i.e. a tax saving of €13,500 (41% marginal bracket) + savings on URSSAF + CARMF social contributions (approximately 45% of income).
When to switch to SELARL or SELAS?
The transition to a company (subject to Corporate Tax) becomes interesting when your IR marginal tax rate becomes punitive, generally from €100,000 to €150,000 in net profits.
Advantages of SELARL/SELAS:
Our missions: evaluation of patients, drafting of SELARL or SELAS articles of association, ordinal procedures, registration, contribution of assets, implementation of IS accounting.
For doctors in SELARL/SELAS, the creation of an SPFPL (Financial Participation Company for Liberal Professions) allows you to create a holding company holding the shares of your SEL.
SPFPL advantages: parent-subsidiary regime (dividends from SELARL to SPFPL are 95% exempt from IS), reinvestment without taxation, facilitated transmission, financing of acquisitions.
Use case: Dr. Martin, cardiologist in SELARL, generates €80,000 in dividends per year. By creating an SPFPL, he accumulates these dividends in the holding company (almost zero taxation) and finances the purchase of the premises of his practice via an SCI held by the SPFPL.
Many doctors rent their practice. However, purchasing the premises via an SCI (Real Estate Company) held by yourself (and/or your spouse, children, SPFPL) allows you to: deduct loan interest from the SCI's result, collect rent from your SELARL (which becomes a tenant of the SCI), build up real estate assets that can be valued and transferred.
To manage your medical practice, here are the essential KPIs to monitor: expenses/fees ratio (target < 50%), social coverage rate (~45% BNC or 25-30% SELARL/SELAS with optimization), monthly net disposable income, equipment depreciation rate, IR/IS ratio.
✅ Healthcare professions specialist: BNC 2035, CARMF, URSSAF, SELARL, SELAS, SCM, SPFPL mastered ✅ Digital automation: Pennylane platform with bank import, invoice OCR, real-time dashboard ✅ 24-hour responsiveness: response to your questions within 24 hours maximum ✅ Tax optimization: detailed simulations of transition to company, PER + Madelin strategy ✅ Asset support: SPFPL, SCI, purchase of premises, transmission
Chartered accountant for doctors Paris 8th
📞 Request a discovery meeting - 58 rue de Monceau, 75008 Paris
For EU physicians, the path to practicing in France is governed by the EU Professional Qualifications Directive (2005/36/EC), which provides for mutual recognition but is not automatic. You must apply to the Conseil Départemental de l'Ordre des Médecins in the department where you intend to practice, demonstrate French language proficiency adequate for patient care, and prove that your qualification meets French standards. In some specialties, an adaptation period or aptitude test may be required.
Non-EU doctors face a more complex path. The PAE (Procédure d'Autorisation d'Exercice) is the main route for non-EU doctors. Candidates take standardized theoretical exams followed by a supervised hospital practice period (typically 2 to 3 years as a praticien à diplôme hors Union Européenne or PADHUE). During this period, you are employed and cannot bill private patients independently. We advise foreign doctors in their PAE phase on how to structure financially for the moment full registration is granted — setting up the corporate vehicle in advance, opening the right bank accounts, and ensuring CARMF registration is handled from day one of independent practice.
One practical point often overlooked by arrivals: your first year bills are paid in arrears by the social security system. Plan to operate for 3 to 4 months before your first substantial CPAM payment arrives. Having a French bank account with a pre-arranged overdraft facility or a personal bridge loan is standard practice among newly installed foreign doctors. We help you model this cash-flow timeline in detail.
CARMF (Caisse Autonome de Retraite des Médecins de France) is the mandatory pension fund for all private-practice doctors in France. There is no opt-out, regardless of whether you also contribute to pension systems in your country of origin — double-contribution situations can arise and are sometimes mitigated through bilateral social security agreements (France has bilateral treaties with around 40 countries, including the US, UK, Canada, and Japan).
CARMF has three main contribution components:
| Component | Basis | 2026 Rate (approx.) |
|---|---|---|
| Retraite de base | BNC income capped at 5 PASS (~€231,840) | ~8.6% |
| Retraite complémentaire | BNC income up to 5 PASS | ~9.8% |
| ASV (Action Sociale Vieillesse — supplementary retirement for conventional doctors) | Fixed annual amount | ~€3,250 |
Total CARMF + URSSAF contributions for a conventionné GP earning €80,000 BNC: roughly €28,000 to €32,000 annually. For a specialist earning €200,000: contributions approach €60,000.
A subtlety that trips up foreign doctors: CARMF contributions are calculated on income from two years prior (N-2 basis), then regularised. In the first two years of installation, CARMF charges a flat-rate minimum contribution (around €1,500/year) — then hits you with a sharp regularisation once your actual income is reported. We model this timeline for each client so the catch-up payment in year 3 is fully provisioned.
Optimising through Madelin contributions: CARMF's pension is respectable but not generous by the standards most foreign doctors expect. A surgeon or specialist who retires from a SELARL after 30 years of contributions may receive €3,500 to €4,500 per month from CARMF — well below the replacement rate they are used to. Madelin pension contracts and PER (Plan Épargne Retraite) products fill this gap and reduce taxable income simultaneously. For a 45-year-old specialist earning €250,000 BNC, contributing €25,000 per year to a PER saves approximately €10,250 in income tax and €11,250 in social contributions annually, while building a capital that could deliver €2,000/month in additional retirement income.
Background: Dr. Emma B., a British GP with 12 years of NHS experience, relocated to Paris in early 2023 after obtaining her Ordre des Médecins registration (expedited via the EU qualification pathway — she completed medical training in Edinburgh, which is recognized at EU level). She opened an unpatterned (secteur 1) general medicine practice in the 11th arrondissement.
Year 1 structure: enterprise individuelle (EI), BNC regime, sole practitioner sharing a SCM with two other doctors at the same address.
Year 1 financial reality: her gross CPAM income for year 1 was €67,000 (ramping throughout year as patient list built up). Under the micro-BNC regime (which she initially chose for simplicity), her taxable income would have been €44,220 (66% of €67,000). We modelled the real 2035 alternative:
In this case the réel regime gave slightly worse results than micro-BNC in year 1 (because charges were relatively modest). But by year 2, with her annual income reaching €95,000 and CARMF regularisation bringing her actual contribution to €22,000, the réel regime saved her €6,200 in income tax compared to micro-BNC.
By year 3, we recommended a transition to a SELARL. Projected BNC at €130,000. SELARL IS calculation:
1. Not registering for CARMF within 3 months of installation. Late registration generates back-contributions from the theoretical start date, plus interest. Register within the first week of obtaining your Ordre registration.
2. Treating UK/US pension contributions as deductible in France. Foreign pension contributions are generally not deductible from French BNC income unless covered by a specific bilateral treaty provision. We check treaty applicability for every international client.
3. Missing the CPAM conventional requirements. Doctors who are conventionnés (contracted with CPAM, the vast majority) must comply with certain billing and reporting obligations. Failing to submit required CPAM declarations correctly can result in reduced reimbursement rates or breach of the convention.
4. Confusing SPFPL and SCI. A SPFPL holds professional shares (your SELARL); an SCI holds real estate (your practice premises). They serve different purposes and can be used together — but mixing them in accounting is a common error.
Our guides and articles for private doctors:
CARMF (Caisse Autonome de Retraite des Médecins de France) is the mandatory pension fund for all private-practice doctors in France. There is no opt-out, regardless of whether you also contribute to pension systems in your country of origin — double-contribution situations can arise and are sometimes mitigated through bilateral social security agreements (France has bilateral treaties with around 40 countries, including the US, UK, Canada, and Japan).
CARMF has three main contribution components:
| Component | Basis | 2026 Rate (approx.) |
|---|---|---|
| Retraite de base | BNC income capped at 5 PASS (~€231,840) | ~8.6% |
| Retraite complémentaire | BNC income up to 5 PASS | ~9.8% |
| ASV (Action Sociale Vieillesse — supplementary retirement for conventional doctors) | Fixed annual amount | ~€3,250 |
Total CARMF + URSSAF contributions for a conventionné GP earning €80,000 BNC: roughly €28,000 to €32,000 annually. For a specialist earning €200,000: contributions approach €60,000.
A subtlety that trips up foreign doctors: CARMF contributions are calculated on income from two years prior (N-2 basis), then regularised. In the first two years of installation, CARMF charges a flat-rate minimum contribution (around €1,500/year) — then hits you with a sharp regularisation once your actual income is reported. We model this timeline for each client so the catch-up payment in year 3 is fully provisioned.
Optimising through Madelin contributions: CARMF's pension is respectable but not generous by the standards most foreign doctors expect. A surgeon or specialist who retires from a SELARL after 30 years of contributions may receive €3,500 to €4,500 per month from CARMF — well below the replacement rate they are used to. Madelin pension contracts and PER (Plan Épargne Retraite) products fill this gap and reduce taxable income simultaneously. For a 45-year-old specialist earning €250,000 BNC, contributing €25,000 per year to a PER saves approximately €10,250 in income tax and €11,250 in social contributions annually, while building a capital that could deliver €2,000/month in additional retirement income.
Background: Dr. Emma B., a British GP with 12 years of NHS experience, relocated to Paris in early 2023 after obtaining her Ordre des Médecins registration (expedited via the EU qualification pathway — she completed medical training in Edinburgh, which is recognized at EU level). She opened an unpatterned (secteur 1) general medicine practice in the 11th arrondissement.
Year 1 structure: enterprise individuelle (EI), BNC regime, sole practitioner sharing a SCM with two other doctors at the same address.
Year 1 financial reality: her gross CPAM income for year 1 was €67,000 (ramping throughout year as patient list built up). Under the micro-BNC regime (which she initially chose for simplicity), her taxable income would have been €44,220 (66% of €67,000). We modelled the real 2035 alternative:
In this case the réel regime gave slightly worse results than micro-BNC in year 1 (because charges were relatively modest). But by year 2, with her annual income reaching €95,000 and CARMF regularisation bringing her actual contribution to €22,000, the réel regime saved her €6,200 in income tax compared to micro-BNC.
By year 3, we recommended a transition to a SELARL. Projected BNC at €130,000. SELARL IS calculation:
1. Not registering for CARMF within 3 months of installation. Late registration generates back-contributions from the theoretical start date, plus interest. Register within the first week of obtaining your Ordre registration.
2. Treating UK/US pension contributions as deductible in France. Foreign pension contributions are generally not deductible from French BNC income unless covered by a specific bilateral treaty provision. We check treaty applicability for every international client.
3. Missing the CPAM conventional requirements. Doctors who are conventionnés (contracted with CPAM, the vast majority) must comply with certain billing and reporting obligations. Failing to submit required CPAM declarations correctly can result in reduced reimbursement rates or breach of the convention.
4. Confusing SPFPL and SCI. A SPFPL holds professional shares (your SELARL); an SCI holds real estate (your practice premises). They serve different purposes and can be used together — but mixing them in accounting is a common error.
Our guides and articles for private doctors:
The French medical sector comprises approximately 200,000 doctors, with 120,000 in private practice. Private doctors fall under the BNC regime with 2035 declaration, contribute to CARMF for retirement, and practice under various structures: sole proprietorship, SELARL, SELAS, or SCM. Telemedicine has seen strong growth since 2020, transforming traditional practice models.
Most private doctors fall under the BNC regime with mandatory 2035 controlled declaration. Micro-BNC (34% flat allowance) applies up to €77,700 in revenue, but the real regime becomes more advantageous when expenses exceed 34% of revenue.
Doctors contribute to CARMF (Medical Retirement Fund). Contributions represent approximately 12% of BNC and are fully tax-deductible. Retirement optimization includes Madelin contracts and PER.
The Civil Means Company (SCM) allows sharing fixed practice costs (rent, secretary, equipment) between several healthcare professionals while maintaining professional independence.
Medical equipment (ultrasound, ECG, furniture) must be registered as fixed assets and depreciated over useful life (5-10 years). Annual depreciation reduces your taxable profit.
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.
Most private doctors in France practice under the BNC (Non-Commercial Profits) regime, requiring a 2035 controlled declaration. This allows deduction of all actual professional expenses. The micro-BNC regime (34% flat allowance) applies up to €77,700 in revenue, but the real regime becomes more advantageous when actual expenses exceed 34% of revenue.
The choice depends on your social protection priorities. SELARL offers TNS status with ~45% social contributions and Madelin deductibility, making it more cost-effective. SELAS provides assimilated employee status with ~70% contributions but better social protection and general regime retirement. Most doctors prefer SELARL for tax optimization.
CARMF (Caisse Autonome de Retraite des Médecins de France) is the mandatory retirement fund for French doctors. Contributions represent approximately 12% of BNC income and are fully tax-deductible. Doctors should optimize additional retirement savings through PER (Plan Épargne Retraite) and Madelin contracts.
Doctors can deduct PER contributions up to 10% of net taxable income (limit 8 PASS, €368,000 in 2026). Madelin contracts for supplementary health, disability, and retirement are also deductible. A doctor with €120,000 BNC can deduct up to €35,000 in Madelin/PER contributions, saving approximately €13,500 in income tax plus social contribution savings.
A SPFPL (Financial Participation Company for Liberal Professions) is a holding company that holds shares of your SELARL/SELAS. It enables quasi-exempt dividend flow (parent-subsidiary regime: 95% IS exemption), reinvestment without intermediate taxation (buying practice premises via SCI), and facilitated transmission through share donation with €100,000 allowance per child every 15 years.
Yes. Medical equipment over €500 excl. tax must be registered as fixed assets and depreciated over its useful life (typically 5 years for small equipment, 10 years for imaging equipment like ultrasound). An ultrasound at €15,000 depreciated over 5 years generates €3,000 annual deduction, saving approximately €1,350 in tax and social contributions per year.