Accountants for liberal and medical professions in Belgium
The practices that look after doctors, physiotherapists, lawyers, architects and consultants.
A liberal profession differs from a trade not in its turnover but in what frames it: a qualification, often a professional order, and a code of conduct that limits what may be charged and sometimes how one may go into partnership. That produces accounting questions a general practice rarely meets, and one of them recently upended the medical sector.
Medical VAT changed in 2022
Until 31 December 2021, the VAT exemption under article 44 of the Belgian VAT Code followed the status of the provider: a doctor was exempt, full stop. Since 1 January 2022 it follows the purpose of the act. Only care with a therapeutic purpose stays exempt; everything else (aesthetic medicine, certain expert opinions, some certificates) became taxable. A practitioner who does both has since been a mixed taxable person: charging VAT on part of the activity, deducting costs partially, and keeping the split. It is the first thing to check with an accountant who claims to specialise in medical professions.
Under convention, outside it, or partly
Whether to sign the INAMI convention is not only about fees. A practitioner who signs gains access to the INAMI social status, an annual premium earmarked for a supplementary pension or death and disability cover, which one who does not sign forfeits. That premium is not ordinary income: its tax treatment and its place in the second pension pillar are settled when it is paid, and a mistake there follows the practitioner to retirement. Partial convention status, in turn, means separating time slots, with the consequences that has for billing.
Income that does not arrive when expected
Third-party payment shifts collection weeks past the treatment, and the health insurance funds do not all pay at the same pace. A lawyer is paid after proceedings whose length is not theirs to control, an architect as a site moves through its phases. The consequence is the same: the accounting result and the cash position drift apart durably, which makes the advance tax payments hard to size, while paying too little carries an automatically computed surcharge.
Professional expenses: flat rate or actual
A self-employed individual chooses each year between the statutory flat rate and actual expenses. The second demands rigour (a practice at home, a car, equipment whose deductibility varies) but almost always becomes the better option once the activity equips itself. Switching between the two, like incorporating the practice, is decided on projections rather than on the year just closed: exactly the calculation an accountant runs for a client before the question arises.
What the code of conduct forbids
A last point, often discovered too late. Several professional orders restrict sharing fees with a non-member, regulate advertising and limit the company forms available, a doctor cannot always house the practice in any structure, and some professions may only join forces with peers. An arrangement that is optimal for tax but forbidden by the order is an arrangement to do again. A practice that knows the sector asks the conduct question before the tax one.
4-You Consult is an accounting practice based in Torhout, in West Flanders, run by Wim Verplancke. The office supports its clients on accounting, tax and business-economic matters. It puts forward a personal approach as the main asset for the businesses it works with. The firm is listed in the professional register under the former IAB numbering.
Accofiska is an accountancy and bookkeeping practice headquartered on Ninoofsesteenweg in Lennik, Flemish Brabant. The firm has three offices, in Lennik, Aalst and Ternat, and reports twenty-three staff. It covers accounting, audit, tax and business advice, for companies and sole traders alike. Every client is given at least one named contact. ITAA number 50.024.314.
A-count is an accounting practice whose Kortrijk office is on Langemeersstraat in Kortrijk, West Flanders. The firm has a second office in Deinze and reports supporting more than 450 entrepreneurs. It handles bookkeeping, VAT, annual accounts and tax advice, with fully digital document processing. Every client is given a fixed point of contact. The Kortrijk entity is registered with the ITAA under number 52.393.336.
ABC Verhelst is an accounting practice with offices in Antwerp, Ypres and Dadizele. It describes itself as an all-round office covering bookkeeping, accountancy, tax and advice. Its offering falls into four strands: accounting, tax, advice for small companies and administration. It serves self-employed people, independent professions and company directors, and provides a tax calendar and a page of useful links.
ABM Accountants is an accounting practice based in Zonhoven, in the province of Limburg, registered with the ITAA. The office is organised around three service lines: accounting, tax advice and legal advice. It supports businesses from start-up to transfer and brings together several partner chartered accountants and tax advisers. Clients have permanent access to their documents through a secure portal. The businesses it follows include real estate, lifting equipment, safety services, brewing and printing.
Accounts & Services is an accounting and tax practice based in Andenne, in the province of Namur. The office handles day-to-day bookkeeping, balance sheets, account reviews and VAT accounts. It takes on personal income tax returns, tax advice, support during audits and company formation (private limited company, non-profit, public limited company). It supports self-employed people, SMEs, non-profits and liberal professions in healthcare, across Wallonia.
ACOFI is an accounting practice based in Neuville-en-Condroz (Neupré), in the province of Liège, with a second office in Stavelot. Founded by Olivier Tournemenne, a certified chartered accountant and tax adviser and ITAA member, it reports more than 1,400 active engagements. The office covers the organisation and management of accounts, direct and indirect taxation, company formation and strategic management. It works digitally through integrated portals including Odoo and Billtobox.
AECE Accountancy is an accounting and tax practice on Chaussée de La Hulpe in Watermael-Boitsfort, describing itself as fully digital and announcing two offices. It shows a detailed specialisation in medical and paramedical professions, and publishes guidance on how it calculates its fees.
Basic Compta is an accounting and tax practice headquartered on Rue de Boëlhe in Geer, in the province of Liège. Active since 2006, it also has offices in Liège, Brussels and Waremme. The firm supports self-employed professionals, small companies, company directors and non-profit associations. It highlights real-time bookkeeping, tax optimisation and management advice. ITAA number 50.124.243.
Boeky is a practice of accountants and tax advisers on Bareldreef in Bornem, in the province of Antwerp, between Antwerp and Brussels. It is led by Franky Boeykens, an accountant since 1994 and a tax adviser since 2001. The office aims at tailored solutions where quality and strategic insight come first, in accounting as in tax. It has been accredited in both capacities since 2005.
Countable is an accounting practice on Singeldreef in Lokeren, East Flanders. The office processes invoices digitally, keeps the books up to date and sends a clear overview of the figures at regular intervals. It covers tax and optimisation, advice to directors on the usual trade-offs, and legal advice tied to the life of the company. It serves both new entrepreneurs and established businesses.
D Tax Consult is an accounting and tax practice on Rue de la Sympathie in Anderlecht, registered with the ITAA under number 52.392.023. The firm works with the self-employed, companies and non-profits, operates remotely, and publishes its site in French and Turkish.
Dedhac is an accounting office on Laagweide in Heule, in the municipality of Kortrijk. The firm keeps the books of sole traders and companies, and supports new businesses from start-up through to growth. It covers VAT, tax advice, company formation, cessation and liquidation, as well as legal and business advice. It claims a small office with strong involvement and a long-term commitment.
Digitax Solutions is an accounting practice on Avenue Herrmann-Debroux in Auderghem, registered with the ITAA under number 52.344.028. The firm publishes its site in French and Dutch, provides a MyDigitax client portal, and lists support during audits among its services.
dnf is an accounting and tax practice on Generaal Lemanstraat in Antwerp. The firm brings together several partners and specialised entities, including one for pension funds. It is a member of the ITAA and publishes the institute's code of conduct along with its complaints procedure. The site is published in Dutch and English, matching an international client base.
DB Accounting is an accounting and tax practice on Rue Jean Burgers in Enghien, Hainaut. Led by David Bultreys, a certified tax accountant, it operates several offices across Wallonia and also works remotely by video call. It supports self-employed professionals, small companies, independent professions and non-profit associations. The firm states it is ready for Peppol electronic invoicing and guides clients through the transition. ITAA number 52.356.859.
SRL Edouard HENRY is an accounting firm specialising in accounting and tax management. It is a member of the Institute of Accountants and Tax Advisers (ITAA) and ...
Fiduciaire Ex & Co is based on Rue Basse Campagne in Braives, in the Liège Hesbaye. The office organises its offering into four families of engagements: accounting, tax, legal and advisory, and social security. It provides a client area and a public toolbox with calculators for vehicle deductibility and benefits in kind. It publishes a deadline calendar and tax news. ITAA number 50.393.318.
Flamée & Partners is a firm of certified accountants and tax advisors based in Flanders. It offers comprehensive support in accounting, taxation, and strategic advice to entrepreneurs, liberal professions, as well as the construction and manufacturing sectors. The firm positions itself as an external "CFO", adopting a proactive and innovative approach. It stands out for its commitment to sustainable entrepreneurship, having been the first accounting firm in Flanders to obtain the Voka Charter. Flamée & Partners has offices in Harelbeke, Sint-Martens-Latem, Lievegem, and Oostende.
FinCraft is a practice of accountants and tax advisers on Zevenbergen in Lier, in the province of Antwerp. The office reports more than 450 active clients, seven staff and fourteen years in business. It processes accounts digitally, provides tax advice and optimisation, and works on wealth planning and pension build-up. It also supports business acquisitions, from valuation through to legal completion, as well as mergers and restructurings.
Jacck is an accounting practice on Blerebergstraat in Tielt-Winge, Flemish Brabant. The office explicitly serves entrepreneurs in the services sector and combines clear bookkeeping with tax optimisation. It handles returns, periodic reporting and deadline monitoring. It is registered with the ITAA as an accredited legal entity under number 50.759.692. It works with Odoo, Yuki, Silverfin and Dext.
Key-Ops is an accounting and tax practice on Clos des Duges in Charleroi. It is accredited by the institute of accountants and tax advisers and led by Laurence Darquennes, a commercial engineer. Its distinguishing feature is her background: nearly twenty years at the Belgian tax administration in various middle-management posts, covering personal income tax, corporate income tax and withholding taxes. The office advises companies, traders, self-employed people, independent professions and public bodies.
Comptagest is the accounting practice of Abdelouahed Kroucht on Boulevard Paepsem in Anderlecht, registered with the ITAA under number 50.263.477. The firm organises document submission online and publishes an open resource centre: a deadline calendar, template letters and calculation tools.