Swiss Gear Pole Replacements

sales tax treatment of the own laboratory

is professional legal terms, the operation of a partner can own laboratories. Whether the laboratory practice is economically viable, it must be both by the dentist himself and by the Accountants examined critically. Here are some aspects of the sales tax practice laboratories for discussion.

Revenues from the business as a dentist are generally exempt from sales tax. The sales tax exemption applies only to the treatment performance and not on the manufacture and repair of dentures and orthodontic appliances. The commercially active laboratories calculate the dentist regular 7 percent sales tax. The dentist passes the laboratory invoice including the VAT to the patient. To avoid

competitive disadvantages for industrial laboratories, it has left the legislature in principle to the sales tax liability of the practice labs. The patient is given in this case, the dentist an invoice for the sales-tax-free treatment services plus the sales taxable personal laboratory performance. The amounts are determined by the GOZ and the KZV law.

from the sales tax liability, there is one exception: if the turnover threshold of EUR 17 500 will not exceed a year, is not the sales tax on (so-called small business). Once this limit is exceeded, to lead from the following year the VAT to the tax office. This limit applies regardless of whether the revenue is earned by the dentist himself or by an employee technicians.

The dentist may, however (for election) waive the sales tax exemption on the basis of this business. The laboratory sales are then taxed at the reduced rate of 7 percent. This option can be quite useful for larger tax investments, for example in the laboratory equipment, as the sales tax will be reimbursed from the investment accounts by the tax office (called input tax). Among other is a prerequisite for the tax authority that proper invoice is issued. Whether the exercise of the option makes sense, should be checked by an experienced tax advisor.
As an intermediate result is to be noted that the sales tax liability always is accompanied by a tax refund claim.

The sales tax liability or the option for sales tax liability go hand in hand a number of formal duties. Depending on the amount of revenue the sales tax monthly, quarterly or annually to notify the tax office.

Swiss Gear Pole Replacements

sales tax treatment of the own laboratory

is professional legal terms, the operation of a partner can own laboratories. Whether the laboratory practice is economically viable, it must be both by the dentist himself and by the Accountants examined critically. Here are some aspects of the sales tax practice laboratories for discussion.

Revenues from the business as a dentist are generally exempt from sales tax. The sales tax exemption applies only to the treatment performance and not on the manufacture and repair of dentures and orthodontic appliances. The commercially active laboratories calculate the dentist regular 7 percent sales tax. The dentist passes the laboratory invoice including the VAT to the patient. To avoid

competitive disadvantages for industrial laboratories, it has left the legislature in principle to the sales tax liability of the practice labs. The patient is given in this case, the dentist an invoice for the sales-tax-free treatment services plus the sales taxable personal laboratory performance. The amounts are determined by the GOZ and the KZV law.

from the sales tax liability, there is one exception: if the turnover threshold of EUR 17 500 will not exceed a year, is not the sales tax on (so-called small business). Once this limit is exceeded, to lead from the following year the VAT to the tax office. This limit applies regardless of whether the revenue is earned by the dentist himself or by an employee technicians.

The dentist may, however (for election) waive the sales tax exemption on the basis of this business. The laboratory sales are then taxed at the reduced rate of 7 percent. This option can be quite useful for larger tax investments, for example in the laboratory equipment, as the sales tax will be reimbursed from the investment accounts by the tax office (called input tax). Among other is a prerequisite for the tax authority that proper invoice is issued. Whether the exercise of the option makes sense, should be checked by an experienced tax advisor.
As an intermediate result is to be noted that the sales tax liability always is accompanied by a tax refund claim.

The sales tax liability or the option for sales tax liability go hand in hand a number of formal duties. Depending on the amount of revenue the sales tax monthly, quarterly or annually to notify the tax office.

Why Did I Get A Rash Using Baby Oil

Tax treatment of the practice purchase price

The number and quality of fiscal cliffs in the adoption of a medical or dental practice can not be underestimated.

To illustrate the problem of price depreciation we go by way of example of a purchase price of EUR 250,000 from.

The payment of the purchase price to the seller acts first as a cash outflow (in the example EUR 250,000) from. The purchase price is allocated for the determination of the tax depreciation on the acquired tangible and intangible assets (practical value - patient base, location of practice, organization, etc.).

The physical assets (equipment practice) result in the rule from the inventory of the vendor, which is clean, if necessary, to intermediate and disposals. The value of physical assets can be valued at their fair value at delivery be. The tax book value of the seller are responsible for determining the value for the acquirer irrelevant.

The value of intangible assets - usually the main trunk of the patient - is the difference between the purchase price and value of physical assets.


recommends, from a practical point of view, early (before the completion of the purchase agreement) together with the donor colleagues to create an inventory list to avoid misunderstandings about the scope of the on going inventory. Not infrequently advised the parties in the course also in dispute.

The payment of the purchase price goes to practice depreciation in the annual tax income to a determination. With depreciation, the tax implications of the purchase price payments over a number of years to be distributed. To this end, the life of the practice value is estimated. 5 years and the distribution of the practical value of a group practice of 7 - - Of the financial institutions and law, the distribution of the practical value of a solo practice for 3 is 10 years recognized. In the utilization of these periods there is a certain amount of latitude.

We estimated the useful life such as 4 years, amounts to EUR 250,000 Depreciation: 4 years = EUR 62,500.

While the purchase price effect on liquidity, was the annual depreciation are not cash effective. To determine the cash flows from the practice of the tax results are thus added to include the depreciation.

Other investments - such as inventory or equipment practice - are tax to distribute depreciation over their useful lives. Renovation and maintenance expenses are generally immediately deductible business expenses and thus have from both taxes and liquidity, in the year of payment.

Why Did I Get A Rash Using Baby Oil

Tax treatment of the practice purchase price

The number and quality of fiscal cliffs in the adoption of a medical or dental practice can not be underestimated.

To illustrate the problem of price depreciation we go by way of example of a purchase price of EUR 250,000 from.

The payment of the purchase price to the seller acts first as a cash outflow (in the example EUR 250,000) from. The purchase price is allocated for the determination of the tax depreciation on the acquired tangible and intangible assets (practical value - patient base, location of practice, organization, etc.).

The physical assets (equipment practice) result in the rule from the inventory of the vendor, which is clean, if necessary, to intermediate and disposals. The value of physical assets can be valued at their fair value at delivery be. The tax book value of the seller are responsible for determining the value for the acquirer irrelevant.

The value of intangible assets - usually the main trunk of the patient - is the difference between the purchase price and value of physical assets.


recommends, from a practical point of view, early (before the completion of the purchase agreement) together with the donor colleagues to create an inventory list to avoid misunderstandings about the scope of the on going inventory. Not infrequently advised the parties in the course also in dispute.

The payment of the purchase price goes to practice depreciation in the annual tax income to a determination. With depreciation, the tax implications of the purchase price payments over a number of years to be distributed. To this end, the life of the practice value is estimated. 5 years and the distribution of the practical value of a group practice of 7 - - Of the financial institutions and law, the distribution of the practical value of a solo practice for 3 is 10 years recognized. In the utilization of these periods there is a certain amount of latitude.

We estimated the useful life such as 4 years, amounts to EUR 250,000 Depreciation: 4 years = EUR 62,500.

While the purchase price effect on liquidity, was the annual depreciation are not cash effective. To determine the cash flows from the practice of the tax results are thus added to include the depreciation.

Other investments - such as inventory or equipment practice - are tax to distribute depreciation over their useful lives. Renovation and maintenance expenses are generally immediately deductible business expenses and thus have from both taxes and liquidity, in the year of payment.

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Company Pension Plan for medical assistant

Ladies and Gentlemen,

since 01.04.2008 is the "collective agreement for occupational pensions and deferred compensation" for medical assistant in force. More and more frequent requests from our clients and the complexity of this issue prompted us to send you to get this information letter. NEN
To pay increase to the beginning of 2008 to limit the growth of 2.5% to be able to, the unions have in place of part of the wage increase be an employer-financed retirement from the agreed-company 01.04.2008.

can from that agreement, you as an employer far-reaching commitments and, where appropriate, including damages incurred obligations if you do not observe a practicing physician and employer where the agreed rules.

Scope / Affected persons:
The collective agreement applies nationwide and was completed between the AAA (Association to regulate the working conditions of medical assistants / medical assistants) and the Federation tronic medical professions. It applies to: first
Medical assistant / medical assistants (non-dental and veterinary assistants)
second nationwide in ambulatory care facilities
third Office hours nursing assistants / nurses, and nurses /, if the activities of a medical specialist / nurse
fourth exercise Trainees

The collective agreement applies if
first The medical employer is a member of the AAA and the nurse / medical professional te-collar member of the association of medical professions (VFM) or a member of ver.di
or second
was the collective commitment / to lean expressly agreed in the contract.

In many medical practices, it is customary to apply the model contract of employment contracts for medicinal clerk of the respective Medical Council in the appointment of staff to VER. These patterns include a reference that apply to all areas for which no contract is made by the new regulatory framework, the negotiated collective agreements for medical assistant application. About this reference are the collective agreements under private law by Einzelvereinba-tion to the employment relationship and thus become applicable.
is not agreed to such affiliation or involvement of the collective agreements and the conditions in point 1 not met, develops the collective agreement has no effect. The Re-managed for occupational retirement provision of the collective agreement are therefore not mandatory.

benefit obligations:
employer contribution:
The amount of the contribution for a company pension scheme is based on the Where chenstundenzahl-and whether a contract savings schemes (VL) is claimed or not:
are already made savings schemes in claim and that contract is continued, is the employer to be made of occupational pension contribution per month € 20 (part-time employees < 18 h/Woche mtl. 10 €, Auszubildende nach der Probezeit mtl. 20 €). Ab dem 01.01.2015 wird der VL-Anspruch vollständig durch den betrieblichen Beitrag des Arbeitgebers zur Al-tersversorgung ersetzt.
alternative may be waived by the assistant to the VL-claim in this case, the employer's occupational pension months ago 56 €
employer subsidy..
can addition to these two alternatives . convert nurse a portion of their salary into a pension scheme is a salary voted by the nurse, she receives from the employer a subsidy equal to 20% of the conversion amount -. but at least 10 € monthly salary must be at least 1 / 160 of the monthly SGB reference size (about 16 € monthly) and a maximum of 4% of the income limit (212 € a month) minus the employer performance. The converted for purposes of the pension portion of the salary as well as the employer contribution is tax-and (currently) exempt from social security, so that the labor-employer imposed by the salary is usually not an economic burden. At this point it should be noted that a worker always has the right to charge conversion. This right exists independently of the collective agreements. Only the right to grant the employer in this case.

implementing ways: Employers can
to implement a pension fund in the form a corporation-ten suppliers. By mutual agreement, the conclusion of a direct insurance is possible. If the employer within 4 weeks after the claim arises, no decision can determine the physician assistant or a pension fund direct insurance of their choice.
The offered pensions must be at least a lifetime retirement pension, or include an NEN-payment plan, followed by retirement.
Attention: Information commitment
The collective agreement requires employers to inform their workers about the basics of occupational pension schemes (salary, employer contribution, employer contribution). Furthermore, the employer must ensure to ensure that information from the pension fund, including information regarding the amounts paid in the state of expectancy and the expected benefits of the nurse will be forwarded immediately.

recommendations:
A number of insurance companies and banks currently offer products to meet the collective agreement obligations. The selection of the provider should always In several bids are reviewed and to ensure that the requirements of § 10 of the collective agreement (in particular retirement benefit payments / payment schedule, followed by old age pension) are met.

Furthermore, special attention to the information obligation the employer to rich-ten. The place information about the different implementation types should be stored documents and the personal file of each nurse, as could be made in case of litigation (wrongful dismissal, etc.) where applicable, claims in Be-train to a selection error of the best supply route claims.

that advice and information by the practice owner himself is usually because of the complexity of the complexity of the matter not be feasible. For this reason, it is recommended that the information by means of a written information sheet or if necessary by an invited for this purpose external insurance specialist to make . Let Concrete can
selection recommendations in relation to a specific product we do not give. In preparing an information sheet or the selection of a suitable provider but we will be happy to help.

Most Comfortable Sofa Cusions

Company Pension Plan for medical assistant

Ladies and Gentlemen,

since 01.04.2008 is the "collective agreement for occupational pensions and deferred compensation" for medical assistant in force. More and more frequent requests from our clients and the complexity of this issue prompted us to send you to get this information letter. NEN
To pay increase to the beginning of 2008 to limit the growth of 2.5% to be able to, the unions have in place of part of the wage increase be an employer-financed retirement from the agreed-company 01.04.2008.

can from that agreement, you as an employer far-reaching commitments and, where appropriate, including damages incurred obligations if you do not observe a practicing physician and employer where the agreed rules.

Scope / Affected persons:
The collective agreement applies nationwide and was completed between the AAA (Association to regulate the working conditions of medical assistants / medical assistants) and the Federation tronic medical professions. It applies to: first
Medical assistant / medical assistants (non-dental and veterinary assistants)
second nationwide in ambulatory care facilities
third Office hours nursing assistants / nurses, and nurses /, if the activities of a medical specialist / nurse
fourth exercise Trainees

The collective agreement applies if
first The medical employer is a member of the AAA and the nurse / medical professional te-collar member of the association of medical professions (VFM) or a member of ver.di
or second
was the collective commitment / to lean expressly agreed in the contract.

In many medical practices, it is customary to apply the model contract of employment contracts for medicinal clerk of the respective Medical Council in the appointment of staff to VER. These patterns include a reference that apply to all areas for which no contract is made by the new regulatory framework, the negotiated collective agreements for medical assistant application. About this reference are the collective agreements under private law by Einzelvereinba-tion to the employment relationship and thus become applicable.
is not agreed to such affiliation or involvement of the collective agreements and the conditions in point 1 not met, develops the collective agreement has no effect. The Re-managed for occupational retirement provision of the collective agreement are therefore not mandatory.

benefit obligations:
employer contribution:
The amount of the contribution for a company pension scheme is based on the Where chenstundenzahl-and whether a contract savings schemes (VL) is claimed or not:
are already made savings schemes in claim and that contract is continued, is the employer to be made of occupational pension contribution per month € 20 (part-time employees < 18 h/Woche mtl. 10 €, Auszubildende nach der Probezeit mtl. 20 €). Ab dem 01.01.2015 wird der VL-Anspruch vollständig durch den betrieblichen Beitrag des Arbeitgebers zur Al-tersversorgung ersetzt.
alternative may be waived by the assistant to the VL-claim in this case, the employer's occupational pension months ago 56 €
employer subsidy..
can addition to these two alternatives . convert nurse a portion of their salary into a pension scheme is a salary voted by the nurse, she receives from the employer a subsidy equal to 20% of the conversion amount -. but at least 10 € monthly salary must be at least 1 / 160 of the monthly SGB reference size (about 16 € monthly) and a maximum of 4% of the income limit (212 € a month) minus the employer performance. The converted for purposes of the pension portion of the salary as well as the employer contribution is tax-and (currently) exempt from social security, so that the labor-employer imposed by the salary is usually not an economic burden. At this point it should be noted that a worker always has the right to charge conversion. This right exists independently of the collective agreements. Only the right to grant the employer in this case.

implementing ways: Employers can
to implement a pension fund in the form a corporation-ten suppliers. By mutual agreement, the conclusion of a direct insurance is possible. If the employer within 4 weeks after the claim arises, no decision can determine the physician assistant or a pension fund direct insurance of their choice.
The offered pensions must be at least a lifetime retirement pension, or include an NEN-payment plan, followed by retirement.
Attention: Information commitment
The collective agreement requires employers to inform their workers about the basics of occupational pension schemes (salary, employer contribution, employer contribution). Furthermore, the employer must ensure to ensure that information from the pension fund, including information regarding the amounts paid in the state of expectancy and the expected benefits of the nurse will be forwarded immediately.

recommendations:
A number of insurance companies and banks currently offer products to meet the collective agreement obligations. The selection of the provider should always In several bids are reviewed and to ensure that the requirements of § 10 of the collective agreement (in particular retirement benefit payments / payment schedule, followed by old age pension) are met.

Furthermore, special attention to the information obligation the employer to rich-ten. The place information about the different implementation types should be stored documents and the personal file of each nurse, as could be made in case of litigation (wrongful dismissal, etc.) where applicable, claims in Be-train to a selection error of the best supply route claims.

that advice and information by the practice owner himself is usually because of the complexity of the complexity of the matter not be feasible. For this reason, it is recommended that the information by means of a written information sheet or if necessary by an invited for this purpose external insurance specialist to make . Let Concrete can
selection recommendations in relation to a specific product we do not give. In preparing an information sheet or the selection of a suitable provider but we will be happy to help.

Is Is Safe To Visit 12chan?

New KoopFormen: the tax treatment now been resolved -> OFD Frankfurt 06/16/2008

the time agreed between the insurers and the medical profession several new forms of medical perfor-mance of services. The Ministry of Finance in consultation with the supreme financial authorities of the countries tested on samples submitted contracts, whether in the following forms of ärztli-chen performance professional or business income will be achieved. Thereafter, according to Ministry of Finance is the following: first
GP based healthcare according to § 73b SGB V
The GP-centered care (so-called family doctor) that the insured committed towards his health insurance, take outpatient specialist care, only to transfer the family doctor of his choice to complete. The family doctor, thus assuming a guiding function and controls the process treatment programs. In return, provide health insurance for their policyholders to participate in the GP model for a financial bonus, for example, a refund of practice fees.
The family physician receives a fixed fee for the advice and information to the insured upon their entry to the GP model (Einschreibepauschale) and an allowance for the design the primary care situation (control package).
were presented to the model contracts do not contain any commercial interests. In taking over the coordination of medical measures, namely in the control of the treatment process, according to Finance and the Ministry does not see commercial activity. Regardless of such contracts are always in a particular case to examine for the presence of commercial interests.

second Special outpatient treatment under § 73c SGB V
health insurance can use doctors without the intervention of the physicians' association to complete special supply-supply contracts in the field of ambulatory care (§ 73c SGB V). The possibility Out-of taltung contracts for the special patient care is very diverse (eg contracts Hautscree-ning, heart disease, obesity). The advantage for the doctor is, for example, that the remuneration paid Pau shell-not included in the total compensation and the budget.
Due to the various contractual arrangements is a general statement about the income tax the treatment of contracts of this kind is not possible. Rather, in each case to examine whether the contracts and commercial activities (eg administration of medications, UNMIT not for the original medical work directly applicable are required), include which may lead to a reclassification of income.

third Integrated care in accordance with § 140a ff SGB V
In the cases of integrated supply is between the physician and the health insurance contracts completed, under which pays the health insurance the doctor for the treatment of patients DRGs, both medical services and the tax cover of herbs and tools can. To participate in an integrated care offered to insured usually receive special bonuses (for In-game elimination of the hospital co-payment and the consultation fee). Participating physicians are paid in addition to the standard case-some additional compensation. The release of Drugs and aids in the context of integrated care does not lead to infection of commercial income, when the dispensing of drugs and / or aids in such condition that the implementation of medical care at-otherwise would not be possible. In this case, the delivery of aids or medication must be assessed as a unselbständi-ger part of the treatment. The same applies to the delivery of vaccines in the implementation of immunization or for the purchase of medical equipment for the purpose of medical treatment.

4th Appointing non-specialist or professional equivalent physicians employed

a practicing physician to another physician, he served the technical assistance of preformed co-workers. The resident doctor made in this case, only income from professional activities, he will continue conducting and autonomously. This always requires personal participation of the working-giving medicine to the practical work of the salaried physician sufficiently. However, the employee decides doctor alone and responsibly on the medical care of the patient, the doctor reached in principle employing business income according to § 15 para 1 No 1 Income Tax Act. In particular, the appointing non-specialist doctors can not assume a personal responsibility of the practice owner. Authoritative for a final determination of the type of income, however, always the Ge-samtumstände of each case.

Is Is Safe To Visit 12chan?

New KoopFormen: the tax treatment now been resolved -> OFD Frankfurt 06/16/2008

the time agreed between the insurers and the medical profession several new forms of medical perfor-mance of services. The Ministry of Finance in consultation with the supreme financial authorities of the countries tested on samples submitted contracts, whether in the following forms of ärztli-chen performance professional or business income will be achieved. Thereafter, according to Ministry of Finance is the following: first
GP based healthcare according to § 73b SGB V
The GP-centered care (so-called family doctor) that the insured committed towards his health insurance, take outpatient specialist care, only to transfer the family doctor of his choice to complete. The family doctor, thus assuming a guiding function and controls the process treatment programs. In return, provide health insurance for their policyholders to participate in the GP model for a financial bonus, for example, a refund of practice fees.
The family physician receives a fixed fee for the advice and information to the insured upon their entry to the GP model (Einschreibepauschale) and an allowance for the design the primary care situation (control package).
were presented to the model contracts do not contain any commercial interests. In taking over the coordination of medical measures, namely in the control of the treatment process, according to Finance and the Ministry does not see commercial activity. Regardless of such contracts are always in a particular case to examine for the presence of commercial interests.

second Special outpatient treatment under § 73c SGB V
health insurance can use doctors without the intervention of the physicians' association to complete special supply-supply contracts in the field of ambulatory care (§ 73c SGB V). The possibility Out-of taltung contracts for the special patient care is very diverse (eg contracts Hautscree-ning, heart disease, obesity). The advantage for the doctor is, for example, that the remuneration paid Pau shell-not included in the total compensation and the budget.
Due to the various contractual arrangements is a general statement about the income tax the treatment of contracts of this kind is not possible. Rather, in each case to examine whether the contracts and commercial activities (eg administration of medications, UNMIT not for the original medical work directly applicable are required), include which may lead to a reclassification of income.

third Integrated care in accordance with § 140a ff SGB V
In the cases of integrated supply is between the physician and the health insurance contracts completed, under which pays the health insurance the doctor for the treatment of patients DRGs, both medical services and the tax cover of herbs and tools can. To participate in an integrated care offered to insured usually receive special bonuses (for In-game elimination of the hospital co-payment and the consultation fee). Participating physicians are paid in addition to the standard case-some additional compensation. The release of Drugs and aids in the context of integrated care does not lead to infection of commercial income, when the dispensing of drugs and / or aids in such condition that the implementation of medical care at-otherwise would not be possible. In this case, the delivery of aids or medication must be assessed as a unselbständi-ger part of the treatment. The same applies to the delivery of vaccines in the implementation of immunization or for the purchase of medical equipment for the purpose of medical treatment.

4th Appointing non-specialist or professional equivalent physicians employed

a practicing physician to another physician, he served the technical assistance of preformed co-workers. The resident doctor made in this case, only income from professional activities, he will continue conducting and autonomously. This always requires personal participation of the working-giving medicine to the practical work of the salaried physician sufficiently. However, the employee decides doctor alone and responsibly on the medical care of the patient, the doctor reached in principle employing business income according to § 15 para 1 No 1 Income Tax Act. In particular, the appointing non-specialist doctors can not assume a personal responsibility of the practice owner. Authoritative for a final determination of the type of income, however, always the Ge-samtumstände of each case.

Which Store Carries Ginette 35

Tax treatment of laboratory communities

is in agreement with the supreme financial authorities of the countries to the income tax assessment of medical laboratory services to:

I. provision of laboratory services by an established laboratory medicine
The laboratory physician has income from professional activities (§ 18 para 1 No 1 set 2 Income Tax Act), if he possibly with the assistance of professionally preformed workers, based on his specialized knowledge-conductive and is acting responsibly (so-called stamp theory). This is to assess the circumstances of the case. For this purpose, practice structure, the individual performance of the physician-processing capacity, which in practice resulting power spectrum and the qualifi-cation of the employees taken into account. A senior and responsible business is in the individual case, for example, does not exist if excluded, the number of qualified workers and the daily number of resulting investigations, a personal responsibility.

II provision of laboratory services through a laboratory Community
first Definition of the laboratory community

According to § 25 para 3 of the federal framework contract doctors (BMVÄ) is a laboratory Community Community body of registered doctors, which serves the purpose, laboratory analysis in the same communal establishment provided. The societies have therefore necessary for laboratories to provide a support staff and procure the necessary equipment and facilities. The societies have to do in the same investment deposits and are usually on corporate assets, companies involved in the same amount.
3 laboratory communities in different organizational forms, such as a power-healthcare providers, as an accounting unit, or as a laboratory community with a separate operating management or laboratory company act.

second Income Tax Assessment
Irrespective of the organizational form is important for the income tax Assess the distribution of profit (§ 15 para 2 ITA) to.

a) the provision of laboratory services exclusively to members
In a laboratory community is income tax followed regularly to Kos-ten/Hilfsgemeinschaft that only the company's purpose "gaining economic advan-tages of joint acquisition of expenses", ie the joint account converted lay incurred operating expenses in detail to their members. The spin-out of solo practice is only for technical reasons. Are to La borgemeinschaften-only cover costs but make a profit. A profit is therefore in principle not before. Is
involved a medical community on a cost recovery only operating laboratory community, not the meaning of partnership, created by § 15 para 1 sentence 1 No. 2 ITA, so that no § 15 para 3 No 1 Income Tax Act applicable to the entire medical community is. The Receipts from a laboratory or community laboratory services in this case are directly attributable to income from independent work of the participating physicians.
Since the laboratory community on the basis of the only cost-covering order processing not working for profit will be, in this case a single, separately-made gain approval for the laboratory community not to proceed. There are only the pro rata operating expenses separately noted. This also applies to laboratory communities with large numbers of members.
The change in accounting principles between the laboratory community and the statutory health insurance scheme as a result of Neureglung of § 25 para 3 BMVÄ change this legal opinion nothing if the laboratory community continues settles only the costs compared to the statutory health insurance in the amount by which of this it actually stood are corresponding (§ 25 para 3 sentence 4 BMVÄ). The profit is in this case continues to generate, finally, by individual members as part of their medical practice.
If, on a laboratory community, not for profit work is never involved batteries and accu-laboratory physicians, a reclassification of the income is only at the level of laboratories established by the physician to examine the principles outlined above.
Achieves the laboratory community gains, however, this is no longer Kos-ten/Hilfsgemeinschaft in the above sense, but one of partnership, according to § 15 para 1 sentence 1 No. 2 of the Income Tax Act in conjunction with § 18 para 4 sentence 2 Income Tax liability for any examination of whether the laboratory community in this case commercial (§ 15 Income Tax Act) or professional (§ 18 ITA) income is received, the principles outlined in Section I shall apply accordingly. Then it is necessary to consider whether, taking into account the number of employees and the investigations carried out a self-dependent activity of participation in the lab community-ten doctors is still present. If this is answered in the affirmative and only self-employed doctors involved in the laboratory community, they earn revenue from a medical activity according to § 18 para 1 sentence 1 No. 2 ITA. If this is answered in the negative and / or self-employed doctors are not only involved in the laboratory community, the entire income of the laboratory community as business income under § 15 para 1 sentence 1 No. 2 of the Income Tax Act to deal with. Because of the provisions of § 15 para 3 No 1, 2 Alternative Income Tax Act suggests that treatment on the income qualification the doctors involved communities through (staining in so-called "participation agreements").

b) the provision of laboratory services to non-members
When providing the laboratory community and laboratory studies for non-members, as with the established laboratory physicians to consider whether, given the number of featured In-and conducted in a self-dependent activity of the laboratory community is still present.

III. Application period
This letter replaces the BMFSchreiben of 31 January 2003 (Federal Gazette I, p. 170). It applies to tax years from 2008.
This letter will be published in the Federal Tax Gazette, Part I.


: Federal Ministry of Finance

Which Store Carries Ginette 35

Tax treatment of laboratory communities

is in agreement with the supreme financial authorities of the countries to the income tax assessment of medical laboratory services to:

I. provision of laboratory services by an established laboratory medicine
The laboratory physician has income from professional activities (§ 18 para 1 No 1 set 2 Income Tax Act), if he possibly with the assistance of professionally preformed workers, based on his specialized knowledge-conductive and is acting responsibly (so-called stamp theory). This is to assess the circumstances of the case. For this purpose, practice structure, the individual performance of the physician-processing capacity, which in practice resulting power spectrum and the qualifi-cation of the employees taken into account. A senior and responsible business is in the individual case, for example, does not exist if excluded, the number of qualified workers and the daily number of resulting investigations, a personal responsibility.

II provision of laboratory services through a laboratory Community
first Definition of the laboratory community

According to § 25 para 3 of the federal framework contract doctors (BMVÄ) is a laboratory Community Community body of registered doctors, which serves the purpose, laboratory analysis in the same communal establishment provided. The societies have therefore necessary for laboratories to provide a support staff and procure the necessary equipment and facilities. The societies have to do in the same investment deposits and are usually on corporate assets, companies involved in the same amount.
3 laboratory communities in different organizational forms, such as a power-healthcare providers, as an accounting unit, or as a laboratory community with a separate operating management or laboratory company act.

second Income Tax Assessment
Irrespective of the organizational form is important for the income tax Assess the distribution of profit (§ 15 para 2 ITA) to.

a) the provision of laboratory services exclusively to members
In a laboratory community is income tax followed regularly to Kos-ten/Hilfsgemeinschaft that only the company's purpose "gaining economic advan-tages of joint acquisition of expenses", ie the joint account converted lay incurred operating expenses in detail to their members. The spin-out of solo practice is only for technical reasons. Are to La borgemeinschaften-only cover costs but make a profit. A profit is therefore in principle not before. Is
involved a medical community on a cost recovery only operating laboratory community, not the meaning of partnership, created by § 15 para 1 sentence 1 No. 2 ITA, so that no § 15 para 3 No 1 Income Tax Act applicable to the entire medical community is. The Receipts from a laboratory or community laboratory services in this case are directly attributable to income from independent work of the participating physicians.
Since the laboratory community on the basis of the only cost-covering order processing not working for profit will be, in this case a single, separately-made gain approval for the laboratory community not to proceed. There are only the pro rata operating expenses separately noted. This also applies to laboratory communities with large numbers of members.
The change in accounting principles between the laboratory community and the statutory health insurance scheme as a result of Neureglung of § 25 para 3 BMVÄ change this legal opinion nothing if the laboratory community continues settles only the costs compared to the statutory health insurance in the amount by which of this it actually stood are corresponding (§ 25 para 3 sentence 4 BMVÄ). The profit is in this case continues to generate, finally, by individual members as part of their medical practice.
If, on a laboratory community, not for profit work is never involved batteries and accu-laboratory physicians, a reclassification of the income is only at the level of laboratories established by the physician to examine the principles outlined above.
Achieves the laboratory community gains, however, this is no longer Kos-ten/Hilfsgemeinschaft in the above sense, but one of partnership, according to § 15 para 1 sentence 1 No. 2 of the Income Tax Act in conjunction with § 18 para 4 sentence 2 Income Tax liability for any examination of whether the laboratory community in this case commercial (§ 15 Income Tax Act) or professional (§ 18 ITA) income is received, the principles outlined in Section I shall apply accordingly. Then it is necessary to consider whether, taking into account the number of employees and the investigations carried out a self-dependent activity of participation in the lab community-ten doctors is still present. If this is answered in the affirmative and only self-employed doctors involved in the laboratory community, they earn revenue from a medical activity according to § 18 para 1 sentence 1 No. 2 ITA. If this is answered in the negative and / or self-employed doctors are not only involved in the laboratory community, the entire income of the laboratory community as business income under § 15 para 1 sentence 1 No. 2 of the Income Tax Act to deal with. Because of the provisions of § 15 para 3 No 1, 2 Alternative Income Tax Act suggests that treatment on the income qualification the doctors involved communities through (staining in so-called "participation agreements").

b) the provision of laboratory services to non-members
When providing the laboratory community and laboratory studies for non-members, as with the established laboratory physicians to consider whether, given the number of featured In-and conducted in a self-dependent activity of the laboratory community is still present.

III. Application period
This letter replaces the BMFSchreiben of 31 January 2003 (Federal Gazette I, p. 170). It applies to tax years from 2008.
This letter will be published in the Federal Tax Gazette, Part I.


: Federal Ministry of Finance