Allied health practices. You treat patients, we handle the figures around it.

Usually yes. Care with a therapeutic purpose, given personally to the individual patient, is exempt. The Tax Administration names fall prevention in a group as an example of a taxable service. A group treatment is only exempt if everyone in the group is treated for their own condition. If you charge VAT on part of your revenue, you record taxable and exempt revenue separately and file VAT returns.

As a physiotherapist, yes. The Tax Administration puts it this way: if you are not entered in the BIG register, you cannot apply the exemption. For professions regulated by the BIG Act without a registration requirement, the exemption applies if you have the right diploma and the service belongs to your profession. If your profession is not covered by the BIG Act, you must show an equivalent qualification, for example a 240-credit bachelor's degree aimed at your profession.

The BV gets a new Chamber of Commerce number and is therefore a new care provider. If the BV works with staff or hired care providers and you provide care covered by basic health insurance, the BV needs a Wtza licence. The application costs €725 and the decision period is in principle 8 weeks. The BV also submits its own annual reporting and pays corporate income tax. So start in good time.

Not if you provide all the care yourself. If you had staff or a locum stood in for you, even once, then you do. You then submit through DigiMV by 31 May. A small practice is often a micro care provider: two years in a row at least two of three, a balance sheet total up to €450,000, revenue up to €900,000 and fewer than 10 FTE on the payroll. The reporting is then lighter, without a management report and without an auditor's report.

At the moment there is no cao, and there has not been one for more than twenty years. The unions and the Physiotherapy Employers' Association are negotiating a first cao for primary care physiotherapy. CNV wants it to apply to support staff and other allied health professionals employed by a physiotherapy practice as well. Until there is a cao, the statutory rules and what you agree yourself apply to your staff.

If you work as a physiotherapist in primary care, you take part in the SPF pension fund scheme on a compulsory basis. For other staff it is different. An employer that only provides physiotherapy, speech therapy, dietetics or occupational therapy falls outside the PFZW compulsory scheme. For those staff there is then no compulsory pension fund. Have this checked before you hire someone.

Free tariffs apply to allied health care. The NZa does not set tariffs. Without a contract, the patient gets a reimbursement that the insurer decides itself and describes in its policy. Usually that is less than your rate. Adults often pay for the first 20 physiotherapy treatments for a chronic condition themselves or from supplementary insurance. You then invoice patients directly more often, and that calls for good debtor management.

If you pay goodwill, you write it off for tax purposes at no more than 10% a year. So that is at least ten years. For the seller, the goodwill is a profit on discontinuation. A discontinuation deduction of €3,630 may apply to it. Work out in advance whether the practice leaves enough for your own income after interest and repayments.