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I work as a self-employed physiotherapist in a group practice. The practice owner has a partnership, in which I have no share. We have entered into a cooperation agreement (his partnership and I as a self-employed person), whereby I use the infrastructure and services from the practice to treat my patients. I state a certain percentage from my fee for this use. Should I enter this expense under the cost category ‘subcontracting’, ‘rent’, other…?
Thank you!