Certified Medical Accountant — Cabinet Hayot Expertise

The accounting of a private doctor requires advanced expertise, well beyond simple account keeping. The majority of private practitioners 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 structural costs (rent, medical equipment, contributions).

Beyond the tax regime, doctors face complex social contributions: Urssaf and CARMF (Autonomous Retirement Fund for Doctors of France). The deductibility of specific expenses (continuing CPD training, depreciation of equipment, compulsory Professional Civil Liability insurance) requires a constant rebalancing between professional investment and taxation.

Finally, the question of exercise structure is central. Operating in your own name often finds its limits in the face of tax pressure (high marginal tax bracket). Switching to a company via a SELARL or SELAS (subject to Corporate Tax at 15% up to €42,500 in profits, then 25%) or pooling costs via a SCM (Société Civile de Means) are major levers for optimizing your overall remuneration.

Accounting and declaration 2035

We take care of your entire accounting entry: reconciliation of your fees (Sector 1, Sector 2), deductions of retrocessions (line 3 of the 2035) and automatic integration of your bank flows. We make your 2035 tax return reliable and upload on time.

Optimization of your remuneration and protection

The goal is to optimize your remaining life. We arbitrate between manager salary and dividend distribution, and we intelligently size your pension contracts (Madelin law) to protect you and your family, while reducing your BNC tax base.

Assistance with transition to a company (SELARL, SELAS, SCM)

As soon as your net profits exceed a certain threshold, we organize your transition from a sole proprietorship to a SEL (Liberal Practice Company). We manage: patient assessment, choice of status, ordinal procedures and registration.

Creation of a heritage holding company (SPFPL)

For established doctors, we structure your assets. A Société de Participations Financières de Professions Liberales (SPFPL) allows you to raise dividends with almost zero taxation (parent-subsidiary regime), opening the way to structured real estate investments (e.g. purchase of the premises of your practice via an SCI).

Monitoring and framing CARMF / URSSAF

We anticipate your social security contribution regularizations to avoid unpleasant surprises at the end of the year. Our firm points out your contribution calls, integrates conventional aid and manages deductions.

Specialist in health professions, our firm specialized in your sector guarantees you contacts who speak the same language as you. We impose 24-hour responsiveness for all your requests in order to let you concentrate on your patients.

Thanks to our mastery of modern, latest generation digital tools (like Pennylane), you have real-time access to the state of your cash flow and benefit from automated collection of your invoices. This method allowed one of our client doctors (Sector 2) to smooth out his taxes following the creation of a SELARL and to achieve substantial tax savings from the first year.

From what CA should I leave the micro-BNC for the 2035 declaration? As soon as your actual expenses (SCM rent, equipment, social contributions, DPC training, RCP) exceed 34% of your income, the controlled declaration system (2035) becomes financially more attractive, even if you are below the ceiling of €77,700.

Is it interesting to upgrade my practice to SELARL or SELAS? Going into a company (subject to IS) is highly recommended when the IR becomes punitive (often from €100,000 to €150,000 of net income) because this allows you to pay income tax and social charges only on the remuneration you decide to pay yourself, the rest being taxed at IS (15% or 25%).

Are CARMF and URSSAF contributions deductible from my income? Yes, all of your compulsory URSSAF and CARMF contributions are deductible from your taxable profit (BNC 2035). We operate a strict breakdown to avoid the additional application of the CSG/CRDS to these positions.

How do I deduct expensive medical equipment from my accounts? Medical equipment acquired for more than €500 excluding tax must be entered in the fixed assets register and depreciated over its normal useful life (generally 5 years for small equipment, longer for large imaging equipment). This depreciation charge will reduce your BNC profit each year.

What is a Civil Society of Means (SCM) for a doctor? An SCM allows several professionals (doctors, nurses) to come together to share the costs of a practice (rent, secretarial services, electricity) while maintaining total independence in the collection of their fees and their personal medical liability.

Have the structure of your practice audited by a health professions expert. Samuel Hayot and his team welcome you for a first free, no-obligation appointment.

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