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SELARL for dentists in France
French accounting firm for dentists: sole practice vs SCM vs SELARL or SELAS, patient list valuation, CIPAV, asset protection and practice structuring.
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French accounting firm for dentists: sole practice vs SCM vs SELARL or SELAS, patient list valuation, CIPAV, asset protection and practice structuring.
The SELARL (société d'exercice libéral à responsabilité limitée) is one of the main structural options available to dentists in France who want to move beyond sole practice. Understanding when it makes sense — and when it does not — requires a clear comparison of the available structures and an honest financial model built on the specific situation of the practice.
This page covers the practical accounting and financial questions around dental practice structuring: SELARL, SCM, SELAS, patient list valuation, asset protection and the fiscal optimization that comes with the right setup.
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:
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.
Choosing between SELARL and SELAS depends on the long-term governance vision, whether there are or will be partners, and the specific rules of the Conseil de l'Ordre des Chirurgiens-Dentistes on capital structure and shareholder eligibility.
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.
The SCM is particularly useful when dentists want to share the cost of expensive equipment (CBCT, dental chair systems, sterilization units) or a reception team without creating a shared practice or a formal partnership.
When a dentist transfers a practice — whether as a sale, a partial cession or a conversion from sole practice to SELARL — the patient list (patientèle) must be valued. In France, the patientèle of a liberal practitioner is a legally recognized asset that can be transferred, mortgaged and depreciated by the acquirer.
Valuation methods vary: a multiple of annual revenue is common, but location, patient demographics, appointment density, equipment condition and the seller's planned level of involvement after transfer all affect the number. We advise on both sides: the seller wants maximum value and clean treatment at capital gains tax rates; the buyer wants to finance the acquisition efficiently and depreciate the goodwill over the correct amortization period.
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.
This structure requires careful setup and ongoing management to remain compliant with the regulatory rules on professional practice companies. The Ordre des Chirurgiens-Dentistes has specific rules on SPFPL ownership and management that must be respected.
Dentists in liberal practice are affiliated to URSSAF for health and family contributions and to CARCDSF (Caisse Autonome de Retraite et de Prévoyance des Chirurgiens-Dentistes et des Sages-Femmes) for supplementary retirement coverage. Contribution amounts depend on declared income, and there is a one-to-two year lag between income earned and contributions called.
When converting from BNC to SELARL, the basis of social charges shifts from the BNC result to the salary drawn from the company, which can significantly reduce the social charge burden if the salary is set at the right level. This is one of the key financial benefits of the SELARL structure, alongside the IS rate on retained earnings.
Whether acquiring an existing sole practice, buying into a SELARL, or building a new practice from scratch, the financing plan needs to be carefully structured. Banks in France are generally comfortable lending against dental practice goodwill when the financial documentation is clear and the cash flow model shows adequate debt service coverage.
We prepare the acquisition financing file, model the debt service, advise on the equity structure and coordinate with the notary on the transfer mechanics.
We understand the specific financial, fiscal and regulatory environment of dental practice in France: the BNC and SEL tax regimes, the Ordre des Chirurgiens-Dentistes rules and the standard contract mechanics of practice transfers. Our support covers the full lifecycle from setup to transfer.
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.
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