The key issues
How you practise
As an individual, through a practice company, as a locum or associate: each mode has its own accounting, tax and social rules.
Shared-cost structures
A shared-cost company (SCM) lets practitioners share premises, equipment and staff, each keeping their own patients.
Contributions and social protection
Contributions to your pension fund and Urssaf, based on income: setting money aside avoids surprises.
Investments
Equipment, premises, purchase of a practice: equipment and fit-out are depreciated, but a purchased patient base or shares are in principle not, and financing weighs on your income for years.
What we can take care of, à la carte
Individual practice
- Income and expense records
- 2035 return and schedules
- Fee retrocessions (locums, associates)
- Anticipation of contributions
Practice and shared-cost companies
- Annual accounts of SEL, SCP, SCM
- Pay and dividends of the practitioner partner
- Allocation of costs between partners
Key steps
- Getting started after registration: organisation of your accounts, contributions to set aside
- Purchase of a practice or shares, financing
- Moving into a company, arrival or departure of a partner
Your goals, our answers
“I am setting up and want a good start”
We help you organise your accounts from day one and anticipate your charges and contributions.
“Is it time to move into a company?”
On request, we compare individual practice and a practice company, including your pay, contributions and plans.
“I want to anticipate my contributions”
Setting money aside appropriately avoids difficult adjustments; on request, we review your receipts with you regularly.
Useful simulators
For a first estimate, try the following official simulators, built into our site.
Self-employed doctor
Contributions, net income and income after tax for a self-employed doctor in France.
Physiotherapist, nurse, allied health
Contributions, net income and income after tax for physiotherapists, nurses and allied health professionals.
Dentist
Contributions, net income and income after tax for a self-employed dentist in France.
Midwife
Contributions, net income and income after tax for a self-employed midwife in France.
Estimate your budget now, for your situation: estimate my budget
Frequently asked questions
Locum: what are my accounting obligations?
A locum normally practises as a self-employed professional, taxed on non-commercial profits (BNC): under the micro-BNC regime, or under the “déclaration contrôlée” regime, with income and expense records and a 2035 return.
Is healthcare subject to VAT?
Healthcare services are in principle exempt from VAT; some ancillary income may be subject to it.
SELARL or SELAS?
Both are professional practice companies. They differ notably in the director’s social status and flexibility of the articles. The choice is based on a simulation of your situation.
What is an SCM for?
It lets practitioners share premises, equipment and staff, each keeping their patients. The SCM keeps its own accounts and allocates costs.
Does your accounting firm work in English with healthcare professionals trained abroad?
Yes: exchanges in English, with explanations of the French system: social contributions, pension fund, 2035 return and the first steps after registration.
Healthcare professional: does your accountant in France support you as an individual and in a company?
Yes. The accounting and tax engagement covers your income and expense records and the 2035 return, or the annual accounts of your SEL, SCP or SCM, with the follow-up of fee retrocessions. Your profit is the basis for your contributions and tax: your accountant takes this into account with you; a comparison between individual practice and a practice company is offered on request and priced in advance. You stay focused on your patients. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Healthcare professional already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. We also take over the depreciation schedule of your equipment and fit-out. See the steps to change accountant
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.