Healthcare and wellbeing. You provide the care, we keep the figures.

Often yes, but not always. Medical care with a therapeutic purpose is exempt if you have a BIG profession within your field, or training at an equivalent level. Care for clients with a Wlz assessment, a Wmo decision or youth care is also exempt. Taxed services include supplying temporary care staff, medical examinations, training without a therapeutic purpose and the work of a self-employed doctor's assistant without their own exemption. For exempt care you cannot reclaim VAT on your costs.

Every care provider registers with the Care Providers Portal before starting. Since 2025 you need an admission licence if you provide Zvw or Wlz care and you employ someone or outsource care. If you work alone as a sole proprietor, or only provide Wmo care or youth care, you do not. Medical specialist care always requires a licence, even in a BV of one specialist. Note: if you move from sole proprietorship to BV, you get a new Chamber of Commerce number and you are a new care provider.

Almost all care providers file an annual accountability report through DigiMV by 31 May each year. A self-employed professional who provides all the care personally does not have to. If you used a locum even once or had someone on the payroll, you do. A small provider can use the lighter regime for micro care providers: no management report and no auditor's report. Youth care gets its own regulation from 1 January 2027.

Yes, if the freelancer is genuinely self-employed. The court looks at all the circumstances together. In healthcare, the fact that a freelancer does the same work as your employees is not in itself proof of employment. Whether someone may send a substitute, the rate, the freedom to turn down shifts and genuine entrepreneurship weigh heavily. Note: a hired care professional makes you an institution, with a licence and an annual accountability report.

For many care businesses with staff PFZW is compulsory, for example in home care, disability care, youth care, childcare and GP care. Making a profit makes no difference. Some money from the government or from health insurance is enough. Some trades have their own fund: SPF for physiotherapists, SPH for GPs, SPMS for medical specialists and SPOA for pharmacists. If in doubt, for example with a sole proprietorship with staff, have it checked by PFZW.

For many practices you can, such as physiotherapy, GP care, dental care, psychological care and the pharmacy. For other care there is a ban on profit-making, for example medical specialist care in a private clinic. The government wants a new act to allow profit distribution in insured care and youth care under strict conditions and with a maximum. That act is not yet in force.

Usually not. The exemption is for care institutions whose profit stays in care. If the shareholders are the care professionals themselves, or their holding company, the BV does not meet that requirement. The Tax Administration said so in 2025 about a cooperative of GPs. A practice BV therefore pays corporate income tax as normal.

A municipality is a public body and must pay your invoice within 30 days. With health insurers and care offices, the term is in your contract. Always expect a gap: you provide care first, claim afterwards and then wait for the money. A claim without a valid assessment, decision or referral is not paid. You do pay wages and rent every month.