Business Succession
Arztpraxis-Nachfolge (medical-practice succession) — inherit, sell, take over
Medical-practice succession is structurally different from regular business succession: the Zulassung (licence) is personal, not inheritable. Main guide on the inheritance situation plus detail answer on the regular lifetime handover, including § 95 SGB V, Gnadenquartal and tax levers § 16 (4) + § 34 EStG.
The main guide
Inheriting a Medical Practice: What Your Heirs (Maybe) Will Get
What happens to a medical practice when the owner dies? Gnadenquartal, KV seat, professional-licence clause — and three structures that secure the practice value for the family.
Read the full guideDetail answers
Concrete case constellations and detail questions around arztpraxis nachfolge — building on the main guide.
Frequently asked questions
The questions clients ask most frequently in advisory work around arztpraxis nachfolge.
Is a medical-practice Zulassung inheritable?
No. The Vertragsarzt-Zulassung (statutory-health-insurance licence) expires with the doctor's death (§ 95 (7) SGB V). Heirs can apply for Gnadenquartal — extended continuation for one quarter — but no longer permanently practise themselves without their own Zulassung.
What is the Berufsträgerklausel?
Provision in the practice contract that limits succession to professionally licensed people (doctors, dentists). Without Berufsträgerklausel, family members can co-inherit and force a sale. With it, only colleagues come into question.
How is the practice taxed on sale?
Capital gain under § 16 EStG. From 55 years and reduced earning capacity, the once-in-a-lifetime allowance under § 16 (4) EStG (up to 45,000 EUR) and the Fünftelregelung under § 34 EStG apply — significantly reducing the tax burden.
Can heirs continue the practice without a Zulassung?
Only during Gnadenquartal (1 quarter, exceptionally 6 months) and only via Vertretung by a licensed doctor (§ 95 (9) SGB V). After that the practice must be sold or shut down. Tip: prepare succession during lifetime, not in the inheritance case.
Structure your concrete situation
In the initial consultation we clarify your wealth and family situation, examine the suitable strategy and develop a concrete roadmap — without legal idling.
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