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Waiting for money in home care: how to put Zvw, Wlz, Wmo and pgb into your cash flow forecast

In home care the money arrives later than the costs. You pay wages and freelancer invoices every month, but the health insurer, the care office, the municipality and the SVB only pay after the claim. Only for the municipality is there a statutory payment term of 30 days. For the other funders the term is in the contract or in their own rules. A cash flow forecast with a separate line per funder shows how much money you have to advance.

1 November 20267 min read

Financial insight home care

Keeping care money separate and lending to the director: what the NZa fine of € 100,000 plus € 30,000 teaches

In September 2026 the NZa fined a home care company € 100,000 and its director € 30,000. Payments to the director and loans to a related organisation could not be traced, and care money was mixed with money for cleaning. Article 40a of the Wmg requires every care provider to separate and record this.

1 November 20268 min read

Financial insight healthcare and wellbeing

Distributing profit from your care company: what is allowed now, and what will change with the Wibz?

Whether your care company may pay dividends depends on the care it provides. For a list of care types, including allied health care, GP care, dental care, pharmaceutical care and nursing and personal care without Wlz accommodation, a profit motive is permitted. For other institutions the profit ban applies. With the Wibz the government wants to allow profit distribution for all providers, under strict conditions and with a maximum.

1 November 20267 min read

Financial administration coaches and therapists

Practice at home: which costs of your practice room are deductible?

The costs of a practice room in your own home are usually not deductible. That is only possible if the space is self-contained, with for example its own entrance and sanitary facilities, and if you earn most of your income there. If the space is an ordinary room, the furnishings are not deductible either.

1 November 20266 min read

Financial administration youth and disability care

Keeping youth care money separate: what changes for your records and annual report from 2027?

From 1 January 2027 new rules apply to the financial management of youth care providers. You separate youth care from other activities in your records, every payment is traceable and you publish an annual report. The first covers 2026 and must be public before 1 June 2027.

1 November 20267 min read

Financial administration veterinarians

Medicine stock in the veterinary practice: how to do the annual stock reconciliation

The European veterinary medicines regulation requires the retailer of veterinary medicines, and so also the vet with a practice stock, to carry out a detailed stock check every year. Incoming and outgoing medicines are compared with what is in stock, and differences are recorded. That is called the stock reconciliation. The same count is the basis for the stock in your annual accounts.

1 November 20266 min read

Financial administration pharmacies

Taking over a pharmacy: what do you pay for stock and goodwill, and what must be in place before day one?

Anyone taking over a pharmacy usually pays for three things: the fixtures, the stock of medicines and the goodwill. You count the stock on the transfer date and value it separately. For tax purposes, goodwill is written off over at least ten years. And before you dispense the first prescription, the pharmacist in charge must be on the inspectorate's register.

1 November 20269 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

Financial administration allied 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.

1 November 20266 min read

Financial administration healthcare and wellbeing

Annual accountability report in DigiMV: must you file by 31 May as a small care provider?

Every care provider with care under the Health Insurance Act or the Long-term Care Act in principle files an annual accountability report in DigiMV before 1 June each year. A sole proprietorship is exempt as long as it provides all care personally. Anyone who uses a locum even once or employs a care provider must file. Small providers can use the lighter regime for micro care providers.

1 November 20268 min read

Business advice youth and disability care

Internal supervisor in youth care: when is it required and what do you need to arrange?

Since 1 January 2026, a youth care provider must have an internal supervisor if it provides youth care with stay with more than ten youth care workers, or youth care with more than twenty-five. The supervisor consists of at least three independent people.

1 November 20268 min read

Business advice childcare

Childminder: are you a business owner for income tax or not?

A childminder can be a business owner for income tax, but not automatically. A childminder with eight children from six families got the self-employed deduction. A grandmother who only cared for her grandchildren did not. It depends on independence, the number of parents, your hours and your risk.

1 November 20268 min read

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