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Cost structure survey in the medical sector

Receipts (by type of receipts), expenditure and net profit of panel practices1 per practice owner2, excluding cross-speciality professional associates and
health care centres (MVZ), 2015
Medical practices,
by speciality
Receipts from medical self-employmentExpenditureNet profit
totalof which: receipts from
settlement with statutory
health insurance funds
settlement with
private patients
other medical self-
employment activities3
EUR 1,000%4EUR 1,000

1 Panel practices are all practices with receipts of at least 1 euro from settlement with statutory health insurance funds (GKV).
2 The figures per practice owner are calculated by dividing the receipts, expenditure or net profit per practice by the relevant number of practice owners.
3 Receipts from other medical self-employment activities are receipts from work as a company physician, part-time hospital physician, accident insurance consultant,
self-employed locum, expert or the like. They also include the receipts of owners of outpatient surgery centres and from renting out infrastructure (e.g. rooms, facilities,
equipment and/or staff) for third-party services rendered as part of the cooperation forms indicated.
4 Totals may be affected by rounding.
5 Practices within the specialities of anaesthesiology, occupational medicine, human genetics, microbiology, virology and infection epidemiology, pathology,
physical medicine and rehabilitation.

( ) = Limited informative value because numerical value is of limited statistical reliability.
/ = No figure due to limitlimited reliability.  

Practices within the speciality/specialities of
General medicine30084.913.1/131170
Internal medicine41878.618.9(2.5)213205
Paediatrics/adolescent medicine31283.515.2(1.3)146166
General surgery, oral and maxillofacial surgery,
Radiology, nuclear medicine, radiotherapy1,00360.233.0/647356
Neurology, psychiatry and psychotherapy,
child and adolescent psychiatry and psychotherapy,
psychosomatic medicine and psychotherapy
Other specialities545568.224.7/(272)183

© Statistisches Bundesamt (Destatis), 2018

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