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income Qualifications: Home care / nursing as an independent or commercial activity

income from services of home care to § 37 SGB V) of independent work are assigned. In contrast, the home care help out in accordance with § 36 SGB XI to income from business operations (FG Saxony-Anhalt Case 28.7.10, 2 C 459/07).

The FG cites a decision of the BFH (1/22/2004, IV R 51/01, BStBl II 04, 509):

• The provision of services of home care (§ 37 SGB V) provides in BFH as practicing medicine auxiliary profession, which is comparable with that of a physiotherapist. Central to such care performance is always the so-called maintenance treatment, which is a medical assistance under the responsibility of a physician on a par with services provided by other allied health professions. If treatment is care in a nursing care provided, it shapes the entire nursing care, so that even if additional services to be provided to the general care and domestic help not alter the comparability of the business with other allied health professions change. Without significance in this context is whether basic care and household assistance services as a mandatory or statutory power is required (eg as part of the backup care in accordance with § 37 para 2 SGB V).


• The provision of home care assistance services according to § 36 SGB XI assessed the BFH contrast, not as the alternative healing profession. This caring extends these two rules only basic care and household assistance. Treatment care is not part of the service. A medical care under medical supervision will therefore not take place. The extent home care assistance is determined by the idea that the patient receives assistance for the common and recurring activities of daily living (see Bundestag document 12/5262, 94). Even if this assistance include as part of basic care as health care and maintenance of vital functions (BSG 19th 02.98, B 3 P 3 / 97 R, BSGE 82, 27), the overall performance but not coined by a health care and therefore a total of one allied health professional are not comparable.

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assets: the doctor and his car

The article in Practice freelance consulting 02/2011 studied in numerous examples, the income tax treatment of the car in the capital practice. It provides information about the conditions under which the assignment to the practice makes sense and is the basis of measuring the use of private benefit at the lowest price.

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practical car: No increase in the global value in use by retrofitting

Taxation of cash benefits from the private use of motor vehicles in operating assets by the 1% rule is calculated according to the domestic gross list price at the time of first registration plus the cost of special equipment and the sales tax. Extras in this sense only factory built additional facilities at the time of initial registration. Not to count as a retrofitted LPG plant, even if the installation takes place in a time shortly after delivery of the vehicle (BFH 13:10:10, VI R 12/09 ).