Services for this group
Our focus
Sectors in this group
- Doctors
Separating exempt and taxable turnover
So that input VAT on equipment, fittings and refurbishment is apportioned correctly.
Cash basis accounts for the practice
Freelancers do not prepare a balance sheet. The date of payment decides which year income falls into, which leaves some room to plan.
Practice sharing or a joint practice
Two forms with markedly different tax consequences. The choice has effects for years.
Exemption from state pension insurance
If you belong to a professional pension scheme. The application form is in the downloads section.
Depreciation of practice equipment
Equipment, fittings and improvements to leased premises, each with its own useful life.
Taking over or handing over a practice
Allocation of the purchase price, treatment of the patient base and the question of when a reduced tax rate applies to the gain on disposal.
Common questions
Questions we hear often
Are all of my services really exempt?
Not necessarily. Medical treatment, meaning a service with a therapeutic purpose, is exempt. For reports and self-pay services, that purpose decides. Cosmetic procedures without a medical indication are usually taxable, while letting rooms is usually exempt under a separate rule. We check this for each service.
I am in a professional pension scheme. Do I still pay into the state scheme?
As an employee, yes at first, until the exemption application is granted. The application does not apply retrospectively without limit, so it should be filed early.
When is a balance sheet better than cash basis accounts?
For freelancers, as a rule not. Cash basis accounting is simpler and lets you place payment dates deliberately.
Who else we work for
Trades and constructionInterim invoices, construction withholding tax and materials paid up front. Sequence shapes cash flow.
Transport and logisticsDrivers, vehicles, tolls and cross-border runs. Four cost blocks, four different rules.
Hospitality and personal servicesWhere cash crosses the counter daily, the tax office pays particular attention to the till and to cost of sales.Request an engagement
Let us get to know each other
Write briefly what the matter is. The questionnaire takes a few minutes and your answers go straight to Marek Hejzel. We then arrange a first meeting, at the practice or by phone.
