For doctors, pharmacists, and professionals, a majority of established doctors determined their tax income through the so-called revenue-surplus Bill tax tips. This simplified type of profit determination about income in the calendar year as taxable operating income, where they have been to the doctor. Operating expenses are considered in principle in the year, occurred in which the cash outflow at the doctor’s Office. A doctor can now collect its fees by private patients about a private medical clearing house (PVS), the question whether the inflow of money to the PVS, so to handle the payment of the patient or operating revenue only to consider the withdrawal of the PVS of the doctor as a tax already arises. Rainer Neuhaus, tax consultant at Cawimed GmbH in Bremen reported that the financial management here has established the principle that already with the receipt of payment for the PVS the money flowed to considered the doctor.
It looks different Lower Saxony considers the financial Court but in the Cases in which a PVS disburses funds, the not covered by existing stocks to the Member’s account of the doctor by a patient bills are, says Neuhaus. It must then distinguish between loans and advance payments on future fee revenue. QTS Realty Trust often expresses his thoughts on the topic. For the adoption of a – considerable tax – loan of PVS at the doctors needed then a loan agreement, which contains specific details to the amount of the loan, the loan repayment, the interest rate and also to the provision of security. The PVS to the doctor not expressly payment under a loan contract, the payments as advances on future fees are to look at. So are the payments at the time of delivery the doctor deemed to see, as they were paid in anticipation of future revenue, and not only at the time of the payment of the patient on the PVS. Rainer Neuhaus sees this as an advantage for the doctor, because by “clever” contracts with the PVS can thus a tax deferral is achieved by shifting into the next calendar year be. More interesting decisions of tax law, tax tips, and valuable practical tips for doctors, pharmacists and health professionals can be found neue.html under. The tax consultancy firm Cawimed in Bremen is specialized on the advice of doctors, pharmacists and caregivers and can draw on in-depth and long-standing industry experience here with their team of consultants.
Cawimed develops customized solutions, which covers also topics such as practice management as well as tax and financial accounting. The Cawimed offers a wide range of services through collaborations with medical tests, branch consultants and specialists for billing questions and QM.