It’s not always easy to save the world
We would like to make it easier for you. By tackling all worries outside your practice: accounting, payroll, taxes.
We would like to make it easier for you. By tackling all worries outside your practice: accounting, payroll, taxes.
When setting up a practice or pharmacy, you will find yourself facing numerous questions:
- Budget figures
- Tax
- Social security
- Employees
- Legal from
- Contracts
- Records
- Value added tax
- Organization
- Accounting
And more
We support you with all these questions.
We will help you set up a budget.
Determination of turnover (sale of products and services), minus expenses (e.g. use of materials and goods, rent, maintenance, vehicles, office, advertising, external services, insurance, fees and contributions, depreciation, ...) results in preliminary profit. This is the assessment basis for social security contributions and subsequently for income tax.
We make sure you have it when you need it. It is important to prepare for these costs in time.
We optimize the financing and funding mix based on the financial needs.
- Equity versus debt, mezzanine capital
- Interest and expenses
- Duration
- Term loan facility, current account, bullet loan
- Security optimisation
Legal form types:
- e.U. (registered company) registered as EU in the company register
- OG (general partnership)
- KG (limited partnership)
Legal form criteria:
- Liability
- Taxes
- Social security
- Company name
- Public sphere
- One-off costs
- Ongoing costs
- Business licenses
Choosing the right legal form is essential. The advantages and disadvantages of each will decide which form is the right one for your company. The commercial law requirements must be complied with.
- Drafting the articles of association
- Company register entries
- Notary dealings
- Company name
Legal form change:
- Reorganization tax law
- Company valuation
Reporting obligations:
- Cash register
- Supporting document obligation, receipts
- Cash book
- Purchase book
- Inventory
Profit determination:
- Accounting on a cash basis
- Consolidation into a lump sum
- Double bookkeeping
Cost accounting- Cost-centre accounting
Different accounting models
- paperless booking (including payment transactions and dunning), suitable for companies of every size
- digitised accounting
- invoice interfaces and more
- bank chargeback
- Commuter file
- Accounting on site
- Bakawa (preparatory program)
- Allocation of expenses
- IT Portal: 24/7 access to your data - you are always informed and up to date
- Monthly reporting
Payroll accounting
- Employment contract or work agreement
- EPU funding
- Employment contract, service note
- AMS/associations funding and subsidies
- Collective bargaining agreement classification
- Wage dumping
- Family cooperation
- Working hours records
- Flexible working hours
- Staff budgeting
- What does a working hour cost (hourly rate calculation)?
- AREA Bollenberger is a BMD on-site partner (ERP system)
- Time, performance and travel expenses recording
Income tax, corporate tax
- Due dates (February 15, May 15, August 15, November 15)
- Assessment plan (advance payments, additional payments)
- Entitled interest from October 1
- Reduction of advance payments by September 30
- Tax rates
- Income tax 0-55%
- Tax breaks
- Optimizing family income
- Tax avoidance or optimization
Value Added Tax:
- Due date (on the 15th of the second following month)
- Small business limit: EUR 30,000
- Regelbesteuerungsantrag (waiver of tax exemption for small business owners)
- Actual or imputed taxation
- Invoice characteristics for input tax deduction
- Preliminary VAT return (monthly or quarterly)
Payroll taxes (on the 15th of the following month)
- Income tax
- Employer contribution
- Employer surcharge
- Municipality tax
Mandatory insurance according to the Federal Act on Freelance and Self-Employment Provision - Freiberuflichen-Selbstständigen-Sozialversicherungsgesetz (FSVG)
- Doctors/pharmacist
- Small business regulation (exception from compulsory insurance)
- Due dates for advance payments (February 28/29, May 31, August 31, November 30)
- Final contribution base (in the case of additional payments, debit in four instalments)
- Bonus for the 1st and 2nd young entrepreneur year
- Minimum and maximum contributions (from EUR 438.05 / 652.25 to EUR 5958)
Example doctor/pharmacy:
Pension insurance 20%
Health insurance 7%
Total 27%
Accident insurance
Voluntary insurance
- Further and higher insurance
- Unemployment insurance for the self employed
Voluntary self-employment provision 1.53%
Application within the first 12 months
Attention: this decision is irrevocable
Combination of doctor / pharmacist (FSVG) and trade (GSVG)
due to simultaneous employment there is a split contribution rate
- Welfare fund of the medical association
More time with AREA Bollenberger as your partner
With us, you can execute your accounting and payroll accounting quickly and easily. Choose one of our accounting models that suits you best.. Our proven concept gives you more time to take care of your patients – not their documents
Human resources
The correct payroll accounting promotes the trust of your employees and ensures compliance with the authorities.. AREA Bollenberger is your human resources department managing everything from recruitment to employment contracts to termination.
Not a cent too much
Tax is a complicated issue. We will make it easy for you and show you many ways to save taxes. We deal with the authorities. Let us give you professional advice and support.
Making sure you have it when you need it
Your budget/your financial plan serves as a tax instrument for your company and helps your secure liquidity when you need it. We structure your financing with you and accompany you through the negotiations.
Safe start
You establish your practice or pharmacy, we advise and support you in the process. We organize your accounting – the setup of basic records, implementation of the software and interfaces, payment processing, training of your employees, payroll accounting, etc. We plan your figures with you, optimize your costs and financing. We make sure your start is secure.
Experienced and connected
We have been serving clients working in healthcare for decades. Whether you are a doctor, therapist, running a hospital or pharmacy, we know the special requirements and needs. Use our know-how and our network.
We would be pleased to get to know you and your vision during a free first consultation.
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