CHARTERED ACCOUNTANT · MEDICAL & PARAMEDICAL
The chartered accountant for healthcare professionals
Doctors, nurses, physiotherapists, dentists, midwives: your activity falls under non-commercial profits (BNC) and a distinctive cash-based accounting. From the 2035 tax return to tracking your fee retrocessions, we manage your entire liberal-profession accounting while you care for your patients.
The accounting specifics of healthcare professions
Practising as a liberal professional in healthcare means juggling tax and social rules that have nothing in common with those of ordinary companies. Here are the four points that structure your management.
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The BNC 2035 return
Your income falls under non-commercial profits and is declared via the well-known 2035 form. It details fees received, business expenses, depreciation and capital gains or losses. The smallest error in allocation can raise your tax: here, rigour is your best ally.
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Cash-based accounting
Unlike companies, you keep cash-basis accounts (receipts and expenses): only the flows actually collected and paid during the year count. This logic simplifies the bookkeeping, but requires precise tracking of your fees received and payments so nothing is missed at return time.
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Fee retrocessions
Whether you use a locum or work in collaboration, fee retrocessions follow a precise accounting treatment. Properly distinguished from your own fees, they avoid double taxation and secure the position of both the principal and the locum.
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Choosing a structure (SCM, SEL)
Practise alone, share premises or set up a company with colleagues? The société civile de moyens (SCM) lets you pool premises, equipment and staff, while the SELARL or SELAS frames practising through a company. Each option has tax and social consequences to anticipate.
What we bring you
Your time should go to your patients, not your paperwork. Here’s what a firm that truly knows healthcare professions changes.
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Zero paperwork
You send us your statements and receipts, we handle the rest: recording fees, allocating business expenses, tracking cash flow. No more binders piling up or evenings spent sorting invoices after your consultations.
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Compliance (2035, AGA)
Your 2035 return is prepared by the book and filed on time, in liaison with your approved management association (AGA/OGA). We ensure the consistency of your accounts and the correct application of the BNC rules, so you can face a possible audit with peace of mind.
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Peace of mind
You care, we count. A dedicated contact answers your questions, anticipates your tax and social deadlines and alerts you before a problem arises. You always keep a clear view of your income and what you’ll really have left.
Our support for healthcare professionals
From day-to-day bookkeeping to wealth strategy, we cover the full needs of a liberal practitioner.
Liberal-profession accounting
- Cash-basis bookkeeping (receipts and expenses)
- Preparation and e-filing of the 2035 return
- Tracking of fees received and bank reconciliations
- Allocation of business expenses: equipment, vehicle, training, premises
Tax & structure
- Optimising your taxation under non-commercial profits (BNC)
- Membership and liaison with your AGA/OGA
- Handling the VAT exemption on medical and paramedical acts
- Choosing and setting up a structure: SCM, SELARL, SELAS
Advice & wealth
- Framing fee retrocessions (locums, collaborators)
- Retirement planning with your fund (CARMF, CARPIMKO…)
- Arbitrating your remuneration in a company (SEL)
- Advice on provident cover and the practitioner’s social protection
Why entrust us with your accounts
A practitioner’s concerns are ours. Do you recognise yourself in these situations?
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“I want an error-free 2035”
We prepare your 2035 return with a rigorous allocation of your fees and expenses, consistent with your AGA. Every line is justified, every depreciation controlled, for a solid and defensible return.
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“I want to choose the right structure (SCM, SEL)”
Group practice, sharing resources, moving to a company: we compare the SCM, SELARL and SELAS options with you against your activity and your plans, then support you in setting up the structure you choose.
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“I want to optimise my retirement and cover”
Your CARMF or CARPIMKO contributions, your provident cover and your supplementary pension deserve to be thought through together. We help you balance remuneration, savings and protection to prepare for the future with no gaps in your cover.
Frequently asked questions
What is the 2035 return?
The 2035 is the profit return for liberal professionals taxed under non-commercial profits (BNC) in the “déclaration contrôlée” regime. It summarises all your fees received and business expenses for the year, along with your depreciation and capital gains or losses. The resulting profit is then carried over to your personal income-tax return. It’s the centrepiece of your liberal-profession accounting, which we prepare and e-file for you.
Should I join an approved management association (AGA)?
Joining an approved management association (AGA), also called an approved management body (OGA), is no longer mandatory but remains strongly advisable for many practitioners. It provides a framework for reviewing your accounts, support and tax-prevention tools. Together we assess whether joining makes sense in your situation and ensure your file is submitted within your association’s deadlines.
Why are medical acts exempt from VAT?
Care provided to individuals within the regulated medical and paramedical professions benefits from a VAT exemption. Your fees for consultations, care or therapeutic acts are therefore not subject to this tax: you don’t charge it to your patients and don’t reclaim it on your purchases. Be aware, however, that some ancillary activities (product sales, non-therapeutic services, expert assessments) may be liable. We check the boundary case by case to secure your situation.
What is an SCM or a SELARL?
The société civile de moyens (SCM) is not used to practise, but to share resources between practitioners: premises, equipment, secretarial support, common costs. Each partner keeps their own patients and declares their fees individually. The SELARL (and its cousin the SELAS) is, by contrast, a liberal-practice company: you practise through the company, which receives the fees and pays you. This choice has significant tax and social consequences that we study according to your plans.
How do I declare fee retrocessions?
When you pay part of your fees to a locum or collaborator, these retrocessions are treated in a specific way. For the principal practitioner, they are deducted (or declared as retrocessions), while the locum records them as their own fees. Properly handled in the 2035, they avoid any double taxation. We set up the right accounting and documentary process for you and your locum alike.
How do I prepare my retirement (CARMF, CARPIMKO)?
Healthcare professionals contribute to specific pension funds depending on their profession: the CARMF for doctors, the CARPIMKO for nurses, physiotherapists, speech therapists and related professions, and other funds for dentists or midwives. Beyond the mandatory contributions, it’s often worth topping up with retirement savings and provident cover suited to your income. We review your contributions, your level of protection and the optimisation levers available.
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Care for your patients — we’ll take care of the figures
Entrust your liberal-profession accounting, your 2035 return and your structure choices to a firm that knows your constraints. Let’s talk about your practice at a first meeting, with no obligation.