No doctor's GmbH allowed by law

Federal Social Court rejects lawsuit of a psychotherapist: individual practices may not found a capital company

08/16/2012

According to a recent ruling by the Bundessozialgericht in Kassel, a single medical practice can not be a limited liability company (GmbH) or another form of corporation. The legislator has at least not intended such a form of company for doctors with a cash register, as the supreme social judges ruled. Accordingly, a complaint by a psychotherapist was dismissed (file reference: B 6 KA 47/11 R).

The Federal Social Court answered the question: „If the granting of a license to a legal person is only possible in the operation of a medical supply center?“

The tax consultant of a psychotherapist advised to a corporation. Instead of a GmbH under German law, the plaintiff reported a cost-effective „Limited“ on. For this, the plaintiff had just 100 pounds „Share capital“ muster. While the liability is assumed for patients by means of an insurance, a health insurance fund would go out with recourse demands empty.

Only medical care centers eligible for GmbH
The complaint of the psychotherapist from Rhineland-Palatinate was dismissed by the Federal Social Court. The plaintiff therapist wanted his practice as a corporation by means of a British „Limited“ convert. However, the special provisions for medical care centers (MVZ) do not allow such a transformation. In these, it is only permitted that large medical facilities in which mostly employed doctors are employed may be managed as a corporation. These can either act as a GmbH or as a registered cooperative.

The plaintiff found this rule unfair and accordingly called for equal treatment for small practices or sole proprietorship practices. The defense took the position that a corresponding claim to the Basic Law of the Federal Republic of Germany and EU law results. The required legal form would, inter alia, give tax advantages.

This contradicted the Federal Social Court. The legislator „Only allows natural persons to own a single practice“, so the judges. The judges considered this regulation to be justified in view of the special relationship between doctor and patient. Moreover, it can not be deduced from the Basic Law that "any desired activity should be exercised in any desired form". Although large medical institutions can found a GmbH, but this is also necessary because this „big business operations“ are“. (Sb)

Picture: HHS