Doctors, dentists, MVZ operators and pharmacists work in a tax environment with its own rules. We support healthcare professionals and medical institutions on tax and business matters.
Single practice, joint practice, PartG mbB or MVZ: the choice has far-reaching tax and professional consequences. Medical activity generally falls under § 18 EStG — no trade tax and with cash-basis accounting. In MVZ structures with investor involvement the operator often switches to a GmbH and loses self-employed status. We preserve it where possible.
Medically indicated treatments are VAT-exempt (§ 4 No. 14 UStG). IGeL services, aesthetic procedures, expert opinions or lectures, by contrast, are subject to 19 %. Exceed the small-business threshold (since 2025: €25,000 prior year / €100,000 current year) and you become liable for VAT — with returns and correct input-tax apportionment. In tax audits this distinction is one of the most common points of dispute.
In joint practices there is a risk of commercial infection under § 15 (3) No. 1 EStG: even a small commercial share — selling aids, purely cosmetic treatments — can make the entire practice commercial. The de minimis threshold is 3 % of turnover or €24,500. We review the boundary and structure it safely.
Via the investment deduction (§ 7g EStG) up to 50 % of a planned purchase can be brought forward; since 2024 a special depreciation of up to 40 % is added — together up to 90 % in the early years. On a practice sale, from age 55 the allowance up to €45,000 (§ 16 (4) EStG) and the rate relief (§ 34 EStG) apply. If you want to sell at 60, ideally plan the structuring at 55.
Im kostenlosen Erstgespräch klären wir, welche Struktur zu Ihrem Anliegen passt.
Erstgespräch anfragen
