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Answers to the questions business owners ask us.

Practical articles on accounting, staff and tax. Backed by sources and written for business owners.

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Financial administrationallied health practices

Goodwill when taking over a physiotherapy practice: how it works in the books

Goodwill is the part of the purchase price above the value of the equipment, furniture and other assets. For tax purposes you may depreciate goodwill by at most 10% a year, so over at least ten years. That applies to the sole proprietorship and to the bv. The seller pays tax on the goodwill as a cessation profit. What else you buy is limited: staff transfer by law, but the buyer must arrange an AGB code and a Wtza licence themselves.

6 min read

Business adviceallied health practices

From sole proprietorship to practice bv: new KVK number, new licence

A physiotherapist with a sole proprietorship and no staff does not need a licence. A practice bv does, even if you work alone, because a legal entity can never be a freelancer. If the bv gets a new KVK number, you must apply for a new licence and a new AGB code. The bv must also publish an annual accountability report every year. For tax purposes you can convert without settling, but you get a customary salary of at least € 58,000 and a different pension build-up.

7 min read

Taxallied health practices

Physiotherapy and VAT: fall prevention, group training and medical fitness

Physiotherapy by a BIG-registered physiotherapist is exempt from VAT, as long as it is the treatment of an individual patient with a therapeutic aim. According to the Tax Administration, a group fall prevention training does not qualify, even if the training works well. You test medical fitness and other training in the same way. If you have taxable turnover, you must record it separately, file VAT returns and split the VAT on mixed costs. For a small taxable turnover the small business scheme can be a solution.

7 min read

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