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.
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