Exempt and taxable in one set of books
Treatment under § 4 No. 14 UStG is exempt; wellness without a prescription is not. Norman keeps both kinds of turnover apart without you running two systems.
Taxes for physiotherapists in Germany
Your treatments are usually VAT-exempt. The back-training course without a prescription is not. Most mistakes happen exactly on that line, and they surface at the audit.
For practices between prescription and self-payer
From the EÜR to VAT returns to income tax: Norman prepares, reviews, and submits everything directly to the tax office.
EÜR
2025
Revenue€51,600
Expenses€13,200
Advertising€8,400
Travel costs€3,100
Meals€1,700
Profit€38,400
Automated EÜR preparation
Norman maintains your income-expenditure report continuously and prepares it automatically at year-end.
DEDUCTIONS
Advertising
Travel costs
No software?
No office / home office?
73
Tax score
Deductions you'd otherwise miss
Norman's AI checks every expense for deductibility. No deduction slips through anymore.
Income Tax
2025
EÜR profit
€38,400Salary
€42,000Salary (partner)
€36,800Crypto gains
€1,200Est. additional income tax€4,260
Income tax declaration
Norman pre-fills your income tax declaration with data from your ongoing bookkeeping.
ELSTER submission included
Submit your tax declarations directly from Norman to the tax office, no extra software needed.
Tax estimate
Live3.087,22 €
The next deadlineApril 10
Live tax estimates
See at any time how much tax is coming your way and plan ahead with real-time data.
What a physio practice needs from its books
Four points where a practice differs from an ordinary business.
VAT returns only when they are due
With exempt treatments only, none are due. As soon as taxable turnover appears, Norman prepares the return and files it via ELSTER.
The small-business thresholds in view
For the taxable part, €25,000 prior year and €100,000 current year apply. Norman shows continuously how close you are.
EÜR instead of a balance sheet
As a healthcare profession you are freiberuflich: no trade tax, profit by cash-basis EÜR. Norman prepares the EÜR and submits it.
What Norman takes off your month-end
Norman reduces recurring finance work before receipts, VAT, and deadlines become a problem.
8 hours
sorting receipts each month
5 tools
to keep in sync
Tax stress
before every deadline
Norman instead of manual finance routine
Receipts, invoices, tax data, and advisor handoff work together instead of splitting across five tools.
| | |
|---|---|---|
| Receipts | Captured and categorized as they arrive | Pile up in your inbox and shoeboxes |
| Client invoices | One workflow with automatic reminders | Word template and manual sending |
| EÜR & VAT returns | Prepared from live data | Built in spreadsheets at deadline |
| Advisor handoff | One login, structured data | ZIP via email and follow-ups |
Plans that grow with your workflow
Start free and unlock tax, team, and automation features when you need them.
Yearly (3 months free)Monthly
Free
Core accounting for free.
€0
/month (excl. VAT)
- Unlimited e-invoicing
- Tax write-off tips
- Bank sync
- AI Autopilot
- Connect to ChatGPT & Claude
Klein
For Kleinunternehmer.
€9
- 25%
/month (excl. VAT)
- Annual tax declarations (EÜR)
- Personal income tax
- Declare salary as an employee
- EU revenue reports (ZM)
- Invoicing pro plan
Pro
For self-employed charging VAT.
€21
- 25%
/month (excl. VAT)
- VAT returns
- All tax declarations
- Tax efficiency score
- Receipt auto-matching
- Invoicing pro plan
Exempt and taxable, cleanly separated
Norman keeps both kinds of turnover in one set of books and files only what has to be filed.
Start for freeFAQ
Is everything a physio practice does VAT-exempt?
No. What is exempt under § 4 No. 14 UStG is medical treatment, meaning services with a therapeutic purpose, usually evidenced by a medical prescription. Services that merely increase general well-being, such as wellness massage or pure fitness classes, are subject to VAT.
How do I treat self-payer services?
It depends on the content, not on who pays. A self-paid service can still be exempt if a therapeutic purpose is in the foreground and can be evidenced, for example as part of prevention or rehabilitation. Without that therapeutic character, the standard rate applies.
Do I have to file VAT returns?
Usually not if you provide only exempt treatments. As soon as you have taxable turnover, from wellness or product sales, its size decides: below the small-business thresholds you can use the Kleinunternehmerregelung, above them VAT returns become due.
Can I reclaim input VAT on equipment and fit-out?
Only to the extent the purchase relates to taxable turnover. For the exempt part of your work, input-tax recovery is excluded. Mixed use is apportioned. That is the practical price of the exemption.
Am I freiberuflich or a trade business?
Physiotherapy belongs to the healthcare professions and therefore counts as freiberuflich. You register no trade, pay no trade tax, and determine profit by EÜR. That can change if you sell goods at scale or deploy staff outside the profession.
What changes when I hire staff?
The exemption attaches to the treatment, not to you personally. Where employed therapists with the relevant qualification treat patients, that turnover stays exempt. On top come wage tax registration and social insurance for the employees.