[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"article-de-taxation-independent-doctors":3},{"id":4,"title":5,"body":6,"date":58,"description":59,"draft":60,"extension":61,"featured":62,"image":63,"meta":64,"navigation":62,"path":65,"seo":66,"stem":67,"theme":68,"__hash__":69},"articles_en\u002Fen\u002Farticles\u002Ftaxation-independent-doctors.md","Independent doctors: 5 tax levers to know",{"type":7,"value":8,"toc":49},"minimark",[9,13,18,21,25,28,32,35,39,42,46],[10,11,12],"p",{},"Moving from employee to self-employed status profoundly changes your tax\nsituation. Here are five levers every doctor setting up should know.",[14,15,17],"h2",{"id":16},"_1-pillar-3a-as-a-steering-tool","1. Pillar 3a as a steering tool",[10,19,20],{},"Once self-employed without a mandatory 2nd pillar, you can contribute up to 20%\nof your net income (within the legal limit) to a deductible pillar 3a.",[14,22,24],{"id":23},"_2-equipment-depreciation","2. Equipment depreciation",[10,26,27],{},"Your practice equipment is depreciated over several years, smoothing your tax\nburden as your income grows.",[14,29,31],{"id":30},"_3-legal-form","3. Legal form",[10,33,34],{},"Sole proprietorship or company: the choice has lasting tax consequences.",[14,36,38],{"id":37},"_4-separating-private-and-professional","4. Separating private and professional",[10,40,41],{},"Clear accounting from day one makes it easier to deduct genuinely professional\nexpenses.",[14,43,45],{"id":44},"_5-buying-into-the-2nd-pillar-later","5. Buying into the 2nd pillar (later)",[10,47,48],{},"Once a pension fund is in place, buy-ins become a powerful tax-reduction lever.",{"title":50,"searchDepth":51,"depth":51,"links":52},"",2,[53,54,55,56,57],{"id":16,"depth":51,"text":17},{"id":23,"depth":51,"text":24},{"id":30,"depth":51,"text":31},{"id":37,"depth":51,"text":38},{"id":44,"depth":51,"text":45},"2026-01-20","Moving to independence: the main levers to optimise your taxation in full compliance, from pillar 3a to depreciation.",false,"md",true,null,{},"\u002Fen\u002Farticles\u002Ftaxation-independent-doctors",{"title":5,"description":59},"en\u002Farticles\u002Ftaxation-independent-doctors","fiscalite","-U1KfpQ6xHMbUj8brY835sDmmGpU6MV0iOfWS2OJAW0",1782636176245]