The economic benefit associated with a contract doctor's license does not constitute an asset to be valued separately. This was decided by the Federal Fiscal Court (BFH) in its ruling of August 9, 2011 (Ref.: VIII R 13/08).
According to the BFH, if the purchase price to be paid is based exclusively on the market value of the continued practice, the benefit from the license as a contract doctor is inseparably linked to the practice value compensated with it. It can therefore not be split off as a separate asset.
A doctor who gives up his practice must submit an application to the Association of Statutory Health Insurance Physicians for continuation by a successor. The successor can be proposed, but the decision is at the discretion of the licensing committee (§ 103 SGB V). An advantage of the transferring doctor in the form of the license is therefore generally not independently utilizable. However, the case may be different if the acquirer continues the practice at another location without using the facilities and patient base.
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