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GP and dental practices ×

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Dental practice without a cao, but PFZW for the assistants: what do you arrange as an employer?

There is no cao for dental assistants and dental hygienists. The KNMT withdrew its employment conditions scheme at the end of 2022, and in 2026 there is still no oral care cao. So you agree the employment conditions yourself, within the law. The pension is settled, however: a dentist must register their dental assistants and senior dental assistants with PFZW. The contribution in 2026 is 25.90% of the salary above the franchise of € 17,283. You may register other employees voluntarily, but then everyone.

1 November 20267 min read

HR and payroll GP and dental practices

Regular locum or own practice: what is still possible as a self-employed GP?

The Tax Administration has been enforcing against false self-employment again since 2025. In 2026 it can impose penalties for intent or gross negligence and recover tax back to 1 January 2025. For GPs there is an approved model agreement for longer-term locum work, but it itself recommends a different agreement for regular locum work. A court ruled in 2023 that a locum at an out-of-hours service was not an employee. The LHV sees regular locum work disappearing and more GPs choosing employment or a partnership.

1 November 20267 min read

Financial administration GP and dental practices

Taking over a GP practice: goodwill and financing

When taking over a GP practice, goodwill may be asked. There has been no statutory ban since 2006. The LHV does oppose goodwill, except for the pharmacy part of a dispensing practice, where it is customary. For tax purposes you depreciate goodwill over at least ten years. Income mainly comes from the registration fee per patient per quarter and from consultations, with maximum rates set by the NZa. If you prefer not to buy, you can join as a partner or start a new practice with support from a health insurer.

1 November 20267 min read

Tax GP and dental practices

Emergency cover between dentists: when is VAT due on the fee?

Dental practices that jointly pay for an emergency post often assume that everything in healthcare is VAT exempt. The Arnhem-Leeuwarden Court of Appeal took a different view in 2025. Treating the patient remains exempt. But the fixed fee per dentist for the emergency post being available is a separate service to the practices, with no care in it. VAT of 21% is due on that fee.

1 November 20267 min read

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