Steuerliche Fragen der Gesundheitsreform

The organizational structures in the German health care system are in a state of upheaval. Due to the pressure to reduce costs, public hospitals have been searching for more efficient performance structures for years. As a solution to this problem, they often strive for complete privatization or try to cooperate with private hospital operators. In doing so, the parties concerned tend to ignore tax law. Andreas Musil analyzes the fiscal consequences of restructuring for hospitals and specifies the problems this involves. Volume I portrays a comprehensive picture of the fiscal framework for current and forthcoming reforms so that future reform plans will be more likely to succeed.