For many doctors, selling a doctor’s office is the last major professional step – and at the same time a more complex one. The practical tax or takeover is associated with numerous aspects that range from the assessment to legal framework and tax design.
Preparation ensures planning security
A smooth practice sale does not only start a few months before retirement. After the Virchowbund recommends, the preparation should ideally begin several years in advance. About three to five years before the planned tax, there is enough time to analyze your own economic situation, identify potential successors and to make structural adjustments. Even the emotional separation from your own practice should not be underestimated. As practical physician.de emphasizes, a short -term planning often leads to over -hasty decisions and organizational problems in the handover process.
Realistically determine practical value
A central element of the sales process is the objective valuation. This is usually done by specialized experts, who, in addition to the material inventory, also take into account the ideal value of practice. These include sales development, patient structure, location factors and the organizational condition of practice. According to Praxmakler.de, a comprehensible assessment forms the basis for serious negotiations with interested parties and can protect against unrealistic prices. An overvaluation by emotional binding is not uncommon and can deter potential buyers.
Admission and legal framework conditions
In the planning areas restricted by admission, an official after -occupation procedure of the Association of Statutory Health Insurance Physicians is bound. The admission committee checks the qualification and suitability of potential buyers. Suggestions can be submitted, but there is no guarantee on their consideration. In addition to admission, existing contracts also play an important role. Rental contracts, employment relationships and agreements with IT or billing service providers should be checked in advance for their transferability and possible risks.
Use tax design in a targeted manner
Practice sales also have tax implications, especially with regard to the taxation of the capital gain. According to doctor-wirtschaft.de, resident doctors from the age of 55 can assert an allowance of up to 45,000 euros under certain conditions in accordance with § 16 EStG. Among other things, it is crucial that the medical activity is completely abandoned. The distribution of the purchase price to various assets such as inventory or intangible assets can also be tax relevant. Tax advice in advance of the sale helps to reduce possible loads and avoid legal pitfalls.
Accompany the handover phase professionally
In addition to economic and legal aspects, the interpersonal part of the sales process plays an important role. Communication with the practice team should take place in good time, especially if employment relationships are to be continued. Transparency contributes to stability in everyday practice. Patients should also be informed about the upcoming handover at the right time. According to Virchowbund, a coordinated communication concept with notices, information letter or articles on the practice website is suitable for this. A transition phase in which old and new practice holders work together can minimize the loss of trust in the patient loyalty.
After the sale
After the contract is concluded, there are other organizational tasks. This includes deregistration at Medical Association, KV, tax office and insurance. In addition, the legally prescribed archiving of medical documents must be guaranteed. The Virchowbund points out that documents can usually be kept for ten years, even if the practice no longer exists. The digital area should also be taken into account: Access data, licenses and databases must be handed over or deleted.
Editor finance.net