Independent doctors: 5 tax levers to know

Moving from employee to self-employed status profoundly changes your tax situation. Here are five levers every doctor setting up should know.

1. Pillar 3a as a steering tool

Once self-employed without a mandatory 2nd pillar, you can contribute up to 20% of your net income (within the legal limit) to a deductible pillar 3a.

2. Equipment depreciation

Your practice equipment is depreciated over several years, smoothing your tax burden as your income grows.

3. Legal form

Sole proprietorship or company: the choice has lasting tax consequences.

4. Separating private and professional

Clear accounting from day one makes it easier to deduct genuinely professional expenses.

5. Buying into the 2nd pillar (later)

Once a pension fund is in place, buy-ins become a powerful tax-reduction lever.