[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"home-featured-articles_en":3},[4],{"id":5,"title":6,"body":7,"date":59,"description":60,"draft":61,"extension":62,"featured":63,"image":64,"meta":65,"navigation":63,"path":66,"seo":67,"stem":68,"theme":69,"__hash__":70},"articles_en\u002Fen\u002Farticles\u002Ftaxation-independent-doctors.md","Independent doctors: 5 tax levers to know",{"type":8,"value":9,"toc":50},"minimark",[10,14,19,22,26,29,33,36,40,43,47],[11,12,13],"p",{},"Moving from employee to self-employed status profoundly changes your tax\nsituation. Here are five levers every doctor setting up should know.",[15,16,18],"h2",{"id":17},"_1-pillar-3a-as-a-steering-tool","1. Pillar 3a as a steering tool",[11,20,21],{},"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.",[15,23,25],{"id":24},"_2-equipment-depreciation","2. Equipment depreciation",[11,27,28],{},"Your practice equipment is depreciated over several years, smoothing your tax\nburden as your income grows.",[15,30,32],{"id":31},"_3-legal-form","3. Legal form",[11,34,35],{},"Sole proprietorship or company: the choice has lasting tax consequences.",[15,37,39],{"id":38},"_4-separating-private-and-professional","4. Separating private and professional",[11,41,42],{},"Clear accounting from day one makes it easier to deduct genuinely professional\nexpenses.",[15,44,46],{"id":45},"_5-buying-into-the-2nd-pillar-later","5. Buying into the 2nd pillar (later)",[11,48,49],{},"Once a pension fund is in place, buy-ins become a powerful tax-reduction lever.",{"title":51,"searchDepth":52,"depth":52,"links":53},"",2,[54,55,56,57,58],{"id":17,"depth":52,"text":18},{"id":24,"depth":52,"text":25},{"id":31,"depth":52,"text":32},{"id":38,"depth":52,"text":39},{"id":45,"depth":52,"text":46},"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":6,"description":60},"en\u002Farticles\u002Ftaxation-independent-doctors","fiscalite","-U1KfpQ6xHMbUj8brY835sDmmGpU6MV0iOfWS2OJAW0",1782636174815]