Legal form for a doctor's practice
If you want to establish yourself as a doctor, there are various legal forms available for your doctor's practice today. You can operate as an individual practice, GbR or GmbH. Get an overview of the design options here.
Various possible legal forms for your doctor's practice
- In the past, you always had to run a doctor's practice as a partnership, whether alone or in association with colleagues. It was therefore only the GbR as a legal form for a merger in question.
- In the meantime, the legal situation has loosened up to a large extent, in most parts of Germany you are now also allowed to set up corporations, such as a GmbH or AG. Only in Bremen, Brandenburg, Schleswig-Holstein and Bavaria you cannot currently choose these legal forms. (As of July 2012)
- If you belong to a classic BGB-Gesellschaft (GbR), you can do this in different ways design, for example as a group practice, community practice or medical Supply center. The differences are essentially in the billing modalities: While you as a group practice or medical care center from the Association of Statutory Health Insurance Physicians are viewed as a billing unit, as a member of a community practice you run an economically completely independent one Company.
- In general, every doctor at the GbR is personally liable with his assets and is solely responsible to the patient for any treatment errors.
Advantages and disadvantages of a corporation
- Today, the medical practice in the legal form of a GmbH, where it is already permitted, is becoming increasingly popular. Because the corporations can offer some advantages: As a partner, for example, you are not personally liable for the liabilities of the GmbH with your private assets. However, the limitation of liability does not apply to treatment errors for which you can continue to be held personally liable in addition to the GmbH.
- You may also be able to use this legal form steer save, as the GmbH has to pay corporation tax instead of income tax.
- Since you can work as a managing director of a GmbH as an employee, this status gives you further options, for example with regard to your retirement provision.
- Finally, you can also easily arrange a desired legal succession.
- However, the disadvantages of founding a corporation are the sometimes considerable formation costs, the The effort of notarial certification and registration and, in the subsequent period, the increased accounting and Organizational effort.
Germany: GmbH, GbR and foundation - differences simply explained
The legal form is a very ...
If you are starting your job as a young professional, it is best to start with a merger as a civil law company for reasons of cost. As your income increases, it may be worthwhile for you to set up a corporation in the long term.
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