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 questions.
Sole practice, professional partnership, PartG mbB or MVZ: the choice has far-reaching tax and professional-law consequences. Medical activity generally falls under § 18 EStG — without trade tax and with cash-basis accounting. In MVZ structures with investor participation, the operator often switches to a GmbH and thereby loses freelancer status. We preserve it where possible.
Treatments with a medical indication are VAT-exempt (§ 4 No. 14 UStG). IGeL services, aesthetic procedures, expert opinions or lectures, by contrast, are subject to 19 %. Anyone exceeding the small-business threshold (since 2025: €25,000 prior year / €100,000 current year) becomes subject to standard VAT — with advance returns and correct input-tax apportionment. In tax audits, this distinction is one of the most frequent points of dispute.
In professional partnerships the risk of “infection” under § 15 (3) No. 1 EStG arises: even a small commercial share — sale of aids, purely cosmetic treatments — can render the entire partnership commercial. The de-minimis threshold is 3 % of turnover or €24,500. We review the distinction and structure it safely.
Through the investment deduction (§ 7g EStG), up to 50 % of planned acquisitions can be brought forward; since 2024 a special depreciation of up to 40 % is added — together up to 90 % in the first years. On a practice sale, the allowance of up to €45,000 (§ 16 (4) EStG) and the rate relief (§ 34 EStG) apply from age 55. Anyone wanting to sell at 60 ideally plans from 55.
In a free initial consultation, we clarify which structure best fits your situation.
Request an initial consultation
