title: [Differences in taxation between medical care centers and conventional medical practices].
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.
authors.affiliation: Klinik für Orthopädie, Universität Duisburg-Essen, Essen, Germany.
authors.forename: M
authors.initials: M
authors.lastname: Siegert
authors.forename: G
authors.initials: G
authors.lastname: Saxler
authors.forename: D
authors.initials: D
authors.lastname: Radermacher
authors.forename: M
authors.initials: M
authors.lastname: von Knoch
mesh_terms: D003695:Delivery of Health Care / Q000191:economics* / Q000331:legislation & jurisprudence*; D005858:Germany; D019983:Guideline Adherence / Q000331:legislation & jurisprudence*; D006268:Health Facilities / Q000191:economics* / Q000331:legislation & jurisprudence*; D017410:Practice Guidelines as Topic; D013660:Taxes / Q000191:economics* / Q000331:legislation & jurisprudence*