[Differences in taxation between medical care centers and conventional medical practices]. / Unterschiede in der Besteuerung von Medizinischen Versorgungszentren und Arztpraxen.

ABSTRACT

With the introduction of "Medizinisches Versorgungszentrum", a new medical provider was established in the German health sector as a competitor to conventional medical practices. With regard to the various legal forms, there are differences concerning taxation. This article examines these differences for the limited company and the civil law association.