One fake professional association (BAG), the contract provided in the community medical services are not reimbursed. Incorrectly by the physicians' association (KV) fee paid can be claimed back later (BSG 23.6.10, B 6 KA 7 / 09 R). The risk a "front company" does zero equity firms in particular. The article in practice freelance consulting 01/2011 elaborates on the requirements of the SPA and has lots of formulating proposals for the social contract.
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