Medical Professionals' Tax and VAT Quiz

• nurses are not subject to Value-Added Tax (VAT)
• when the receipts received by a practitioner as collaboration fees exceed the threshold of the VAT exemption, these receipts are normally subject to Value-Added Tax (VAT)
• Masseur-Kinésithérapeutes are not subject to Value-Added Tax (VAT) on the income they receive from their therapeutic activities, as long as these activities have a therapeutic purpose
• doctors registered in sector 1 under the controlled declaration system may declare their professional expenses in their actual amounts or apply a flat-rate deduction of 2% (2% deduction on the amount of their income representing: representation, receptions, canvassing, professional gifts, research work, laundry, small trips)
• substitute doctors benefit from the same coverage of their Family Allowance contributions as Sector 1 contracted doctors // coverage of their health contributions up to 6.40% of a total of 6.50

Test your knowledge of tax and Value-Added Tax (VAT) regulations for medical professionals. Learn about VAT exemptions, collaboration fees, and deductions for doctors and nurses. Explore the tax implications for Masseur-Kinésithérapeutes and substitute doctors as well.