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
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