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2026-2027 / PHAR2231-1

Cours spécifiques à la finalité spécialisée en pratique officinale et gestion pharmaceutique (Q1)

Comptabilité officinale

Droit des sociétés et des personnes physiques

Gestion administrative officinale

Fiscalité officinale

Politique de fixation des prix en officine

Duration

Comptabilité officinale : 10h Th
Droit des sociétés et des personnes physiques : 10h Th
Gestion administrative officinale : 6h Th, 4h SEM
Fiscalité officinale : 10h Th
Politique de fixation des prix en officine : 6h Th, 4h SEM

Number of credits

 Master in pharmacy, professional focus in community pharmacy management and professional issues (Réinscription uniquement, pas de nouvelle inscription)5 crédits 
 Master in pharmacy, professional focus in officinal practice, advice and pharmaceutical follow-up (Réinscription uniquement, pas de nouvelle inscription)5 crédits 
 Master in pharmacy, professional focus in officinal practice and pharmaceutical management5 crédits 

Lecturer

Comptabilité officinale : Giuseppina Capodici, Wilfried Niessen
Droit des sociétés et des personnes physiques : Robin Crunenberg
Gestion administrative officinale : Robin Crunenberg
Fiscalité officinale : Robin Crunenberg
Politique de fixation des prix en officine : Robin Crunenberg

Language(s) of instruction

French language

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Gestion administrative officinale

1. Marketing a Drug

Development and Authorization Stages
Role of Health Authorities (EMA, FAMHP, etc.)
Marketing Authorization (MA) and Pharmacovigilance

2. Drug Reimbursement

Reference Reimbursement
Reimbursement Methods via the National Institute for Health Insurance (INAMI) and/or Private Insurance
Reimbursement Categories and Impact for the Patient and the Pharmacist

3. Electronic Prescription and Traceability

How Electronic Prescriptions (Recip-e) Work
Electronic Archiving and Legal Obligations
Tracking the Prescription Process: from the Doctor to the National Institute for Health Insurance (INAMI), via the Pharmacist and Health Insurance Funds

4. Pricing Offices and Regulatory Bodies

Role and Missions of Pricing Offices
Administrative Operations and Impact on the Pharmacy
Regulatory Bodies and Audit Procedures

5. Administrative Management of Financial Documents

Creating an Invoice and Credit Note
Mandatory and Recommended Information
Managing and Retaining Administrative Documents in the Pharmacy

6. Transferring and Taking Over a Pharmacy

Administrative Procedures Related to the Transfer and Takeover of a Pharmacy
Legal Obligations and Documents to Complete
Points to Watch Out for During a Transfer

7. Setting Up and Starting a Business for Recent Graduates

Administrative Procedures for Opening a Pharmacy
Registration with the Order of Pharmacists
Mandatory and Supplementary Insurance
Other Practical and Regulatory Formalities

Fiscalité officinale

Introduction to Taxation

Concept of taxation: definition, objectives, and role in the economy
Overview of the Belgian tax system
Distinction between direct and indirect taxes
Presentation of the main tax authorities (Federal Public Service Finance, etc.

Personal Income Tax (IPP) and its impact on pharmacists

Structure and functioning of personal income tax: brackets, rates, deductions, and tax credits
Comparative analysis of the tax impact based on professional status:
Employed/salaried pharmacist
Self-employed pharmacist (sole proprietor)
Deductible professional expenses, actual costs, and flat-rate expenses
Simulations of income tax calculations for pharmacists

Corporate Income Tax (ISOC) and its impact on pharmacies operating as companies

Basic principles of corporate income tax: rates, calculation of taxable profit, allowable expenses
Advantages and disadvantages of operating as a company (mainly SRL/private limited company)
Remuneration of the company director: salary, dividends, benefits in kind
Comparative taxation of sole proprietorship vs. company

Case studies: taxation and career choices of newly graduated pharmacists

Overview of various professional career paths:
Salaried pharmacist (community or industry)
Self-employed pharmacist running a sole proprietorship
Pharmacist partner or shareholder in an SRL
Illustration of the different taxes applicable (IPP, ISOC, VAT, social contributions, withholding tax, etc.)
Financial and tax analysis of typical scenarios

 





 

Politique de fixation des prix en officine

How can we reconcile economic viability, regulatory constraints, and patient trust? Behind every price displayed in a pharmacy lies a specific, sometimes little-known, strategy that directly influences the pharmacy's competitiveness and the care relationship.

1. Foundations and Regulatory Framework

Origin and Evolution of Pricing Policy in Pharmacy Stores
Legal Constraints and International Differences
The Role of Authorities and Social Security

2. Pricing Strategies in Pharmacy Stores

Pricing Methods (Fixed Margin, Variable Margin, Psychological Pricing)
The Importance of a Dynamic Pricing Policy Adapted to the Local Market
Competitive Positioning and Differentiation

3. From Purchasing to Selling: A Strategic Balance

Impact of Purchasing Policy on Pricing Policy
Negotiation with Wholesalers and Laboratories
Inventory Management and Product Rotation

4. Price, Image, and Patient Relations

Pricing Policy and Respect for the Pharmacist's Image
Price as a Factor of Trust and Credibility
Transparent Communication with Patients

5. Commercial Advantages and Abuses

Rebates: Objectives, Benefits, and Limitations
Possible Abuses (Commoditization, Loss of Perceived Value, Ethical Issues)
Concrete Examples and Case Law

6. Perspectives and Innovations

Digitization and Price Management Tools
Online Comparison Tools and Increased Transparency
Towards a Pricing Policy Integrating Quality, Services, and Added Value

Learning outcomes of the learning unit

Gestion administrative officinale

Describe the stages of drug development and marketing authorization, as well as the role of health authorities (EMA, FAMHP, etc.) and pharmacovigilance.

Explain drug reimbursement mechanisms (reference reimbursement, INAMI categories, private insurance) and analyze their impact on the patient and the pharmacy.

Understand and apply the electronic prescription system (Recip-e), electronic archiving rules, and administrative monitoring of prescription processing.

Identify the role and operation of pricing offices, as well as the missions of regulatory bodies and pharmacy audit procedures.

Correctly prepare an invoice and credit note, respecting mandatory information, and manage the retention of the pharmacy's financial documents.

Analyze and apply the administrative procedures required during a pharmacy transfer or takeover, taking into account legal obligations and key areas of concern.

Implement the administrative procedures essential to starting a pharmacy activity (registration with the Order, insurance, regulatory formalities) and assess the practical implications of these choices.

Fiscalité officinale

Understand the general principles of taxation in Belgium.

Identify the different types of taxes and their application in the pharmaceutical sector.

Analyze the impact of taxation on the income and legal structure of pharmacists.

Be able to anticipate the tax obligations related to the different forms of practicing the pharmacy profession.

Politique de fixation des prix en officine

Explain the origins and evolution of pricing policy in pharmacies, as well as the regulatory framework and international differences.

Identify and compare different pricing methods and analyze their impact on pharmacy competitiveness.

Evaluate the influence of purchasing, negotiation, and inventory management policies on pricing strategy.

Analyze the link between pricing policy, the pharmacist's professional image, and the relationship of trust with the patient.

Critically discuss the commercial advantages and their potential ethical or professional implications.

Assess the contributions of digitalization and innovative tools to price management and adaptation to new market expectations.

Develop an integrated approach to reconciling economic viability, compliance with regulations, and maintaining patient trust.

Prerequisite knowledge and skills

Politique de fixation des prix en officine

Knowledge of public pricing of reimbursed and non-reimbursed drugs, as well as the margins associated with these drugs. Knowledge of the services available in pharmacies and the fees associated with these services.

Planned learning activities and teaching methods

Gestion administrative officinale

Presentations: Presentation of theoretical and regulatory concepts.
Group work: Collaborative activities to apply concepts and develop analysis.
Exercises: Role-playing and case studies to consolidate learning.

Fiscalité officinale

 

Presentations: Presentation of theoretical and regulatory concepts.
Group work: Collaborative activities to apply concepts and develop analysis.
Exercises: Role-playing and case studies to consolidate learning.

Politique de fixation des prix en officine

Presentations: Presentation of theoretical and regulatory concepts.
Group work: Collaborative activities to apply concepts and develop analysis.
Exercises: Role-playing and case studies to consolidate learning.

Mode of delivery (face to face, distance learning, hybrid learning)

Gestion administrative officinale

Face-to-face course


Further information:

Face-to-face course 

Further information:

In-person instruction is the norm, but past experience shows that other teaching methods should not be excluded. I therefore reserve the right to switch to remote instruction in the event of a major personal or health issue. However, hybrid instruction is not an option

Fiscalité officinale

Face-to-face course


Further information:

Face-to-face course 

Further information:

In-person instruction is the norm, but past experience shows that other teaching methods should not be excluded. I therefore reserve the right to switch to remote instruction in the event of a major personal or health issue. However, hybrid instruction is not an option

Politique de fixation des prix en officine

Face-to-face course


Further information:

In-person instruction is the norm, but past experience shows that other teaching methods should not be excluded. I therefore reserve the right to switch to remote instruction in the event of a major personal or health issue. However, hybrid instruction is not an option.

Course materials and recommended or required readings

Gestion administrative officinale

Platform(s) used for course materials:
- MyULiège

Other site(s) used for course materials
- Bibliothéque CHU (https://explore.lib.uliege.be/discovery/search?vid=32ULG_INST:ULIEGE)


Further information:

Pharmacy Management: Essentials for All Practice Settings, 5e

CHAPTER 2: MANAGEMENT FUNCTIONS

Politique de fixation des prix en officine

Other site(s) used for course materials
- Bibliothéque (https://explore.lib.uliege.be/discovery/search?vid=32ULG_INST:ULIEGE)


Further information:

Recommended:

Pharmacy Management: Essentials for All Practice Settings, 5e

CHAPTER 5: CREATING AND MANAGING VALUE

 

Gestion administrative officinale

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire )

Fiscalité officinale

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire )

Politique de fixation des prix en officine

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire )

Work placement(s)

Organisational remarks and main changes to the course

Gestion administrative officinale

For readability purposes, inclusive writing is not used in this course or in interactions with students.

Fiscalité officinale

For readability purposes, inclusive writing is not used in this course or in interactions with students.

Politique de fixation des prix en officine

For readability reasons, inclusive writing is not used in this course or in interactions with students. 

Contacts

Gestion administrative officinale

 

Priority to emails

Pharmacy tower second floor LTPB laboratory
 
Crunenberg Robin
Project Leader DrugSprint Lecturer in Pharmacy Management
ULiège / Laboratoire de Technologie Pharmaceutique et Biopharmacie (LTPB)
robin.crunenberg@uliege.be
P:+32 4 366 29 38 

M:+32 474 55 36 20 (emergency only)

Fiscalité officinale

 

Priority to emails

Pharmacy tower second floor LTPB laboratory
 
Crunenberg Robin
Project Leader DrugSprint Lecturer in Pharmacy Management
ULiège / Laboratoire de Technologie Pharmaceutique et Biopharmacie (LTPB)
robin.crunenberg@uliege.be
P:+32 4 366 29 38 

M:+32 474 55 36 20 (emergency only)

Politique de fixation des prix en officine

Priority to emails

Pharmacy tower second floor LTPB laboratory
 
Crunenberg Robin
Project Leader DrugSprint Lecturer in Pharmacy Management
ULiège / Laboratoire de Technologie Pharmaceutique et Biopharmacie (LTPB)
robin.crunenberg@uliege.be
P:+32 4 366 29 38 

M:+32 474 55 36 20 (emergency only)

Association of one or more MOOCs

Politique de fixation des prix en officine

There is no MOOC associated with this course.