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Bewertung von Arztpraxen. Analyse des Ist-Zustands

Bewertung von Arztpraxen. Analyse des Ist-Zustands

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,2, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart (Steuern & Prüfungswesen), Sprache: Deutsch, Abstract: Derzeit praktizieren nahezu 30 Prozent aller bei den Landesärztekammern gemeldeten Ärzte und 67 Prozent aller bei den Landeszahnärztekammern gemeldeten Zahnärzte in einer eigenen Praxis, bzw. als Gesellschafter einer Praxisgemeinschaft oder eines MVZ. Dies entspricht einer absoluten Zahl von etwa 126.000 niedergelassenen Ärzten und etwa 55.800 selbständigen Zahnärzten, wobei davon fast 60 Prozent über 50 Jahre alt sind. Fast jeder selbstständige Arzt sieht sich früher oder später mit dem Problem des Praxisverkaufs konfrontiert. Für die meisten Ärzte ist der Verkaufserlös der Arztpraxis ein wichtiger, wenn nicht sogar der wichtigste Baustein der eigenen Altersvorsorge. Neben diese wirtschaftlichen Gründe tritt meist ein psychologischer. Für den Verkäufer ist die eigene Praxis das Lebenswerk und dementsprechend emotional sind die Diskussionen und Verhandlungen mit einem potenziellen Käufer, der naturgemäß auf die Schwächen und Mängel der zu bewertenden Praxis eingeht. Die Veräußerbarkeit von Arztpraxen wurde erst durch ein BGH-Urteil im Jahr 1965 als zulässig betrachtet. Zweifel gab es bis dato an der Sittenwidrigkeit einer Praxisveräußerung. Diese wurden mit wegweisenden Urteilen aus dem Weg geräumt und durch die BFH-Rechtsprechung aus dem Jahr 1994 wurde der immaterielle Praxiswert als abschreibungsfähiges Wirtschaftsgut auch steuerlich anerkannt. Diese Entwicklung, die durch zunehmende Konkurrenz und die Bildung von Marktpreisen stattgefunden hat, bedingt durch Angebot und Nachfrage, hat die Bewertung von Arztpraxen längst zum Usus vieler Steuerberater- und Wirtschaftsprüferpraxen, sowie spezialisierter Unternehmensberatungen, werden lassen. Um die Qualität der Praxiswertgutachten zu gewährleisten und die hohe Nachfrag


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Product Details
  • ISBN-13: 9783640553044
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3640553047
  • Publisher Date: 06 Mar 2010
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 86 gr


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