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

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Business adviceveterinarians

Selling your veterinary practice to a chain: goodwill, earn-out and tax on the sale profit

When you sell a veterinary practice to a chain, you often receive a fixed price and an earn-out: an extra payment if the practice meets certain targets after the sale. The ACM considers that such an arrangement must not steer your decisions in the treatment room, and the government wants to ban turnover incentives for vets. For tax, it matters whether you sell the practice itself or the shares in your company.

8 min read

Business advicemedical specialists

A personal practice company alongside the MSB: what salary do you pay yourself, and how does box 2 work?

A medical specialist with a personal practice company is its owner-director. The salary must be at least that of the most comparable employment, and in 2026 at least € 58,000. The profit after that pays 19% corporate income tax up to € 200,000 and 25.8% above. Dividends fall in box 2: 24.5% up to € 68,843 and 31% above. According to the CIBG, a company providing medical specialist care needs a licence.

7 min read

Business advicemedical specialists

An entrepreneur in the MSB: what are real and substantial risks?

With integrated funding, medical specialists lost their own billing right in 2015, and with it, in principle, their status as entrepreneurs for tax purposes. Remaining an entrepreneur is only possible with real and substantial risks, such as investing in equipment, employing staff or other financial risks. The overall picture counts. Without entrepreneur status, the self-employed deduction and the SME profit exemption are lost.

7 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

Business advicehealthcare and wellbeing

Wtza licence since 2025: needed from your first employee or hired freelancer?

Since 1 January 2025 the Wtza licensing requirement also applies to small care providers. A freelancer in a sole proprietorship only registers. If you employ a care provider, hire one in or work through a company, you need a licence for care under the Health Insurance Act or the Long-term Care Act. The application costs € 725 and the decision period is in principle 8 weeks.

8 min read

Taxchildcare

VAT on freelance childcare workers: the court says exempt, the Tax Administration not yet

According to the Tax Administration, a freelance childcare worker who works in a registered childcare centre charges 21% VAT. The court of appeal in Arnhem ruled on 13 October 2026 that she may apply the childcare exemption, if she is in the personal register and linked to the childcare centre. The ruling is not yet final. For childcare organisations, real money is at stake, because they cannot deduct the VAT on freelance invoices.

7 min read

Taxveterinarians

VAT at the vet: when 21% on the treatment and when 9% on the medicine?

A vet charges 21% VAT on consultations and treatments, because the exemption for medical care only applies to people. Veterinary medicines you sell fall under 9%. If you administer the medicine yourself during the treatment, the Tax Administration says it is part of the service and 21% applies. A lower rate for animal care is not coming for now.

7 min read

TaxGP 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.

7 min read

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