Services Cost structure survey in the medical sector

Selected basic figures, per practice over time
Core features1Unit20222023Percentage change
per practicein percent
1: Rounding differences have not been adjusted.
2: Professional group practices.
3: Medical care centers.
4: Gross salaries, employer's social expenses, fees for occasional assistance and practice representation.
5: Does not correspond to the income of the doctors or the profit of the practice. Does not include expenses for taking over the practice, for old-age,
invalidity, survivors' and health insurance for practice owners and their family members or contributions to pension schemes for practice owners.
6: "Practices of psychological psychotherapists" include the practices of psychological psychotherapists and of child and adolescent psychotherapists.
( ) = Limited informative value, as the numerical value is statistically relatively uncertain.
/   = No figure, as numerical value not certain enough.
Medical practices including cross-speciality group practices2
and health care centres3
ReceiptsEUR 1,000796804+ 1.0
thereof: from settlement with statutory health
insurance funds
EUR 1,000566538- 4.9
from private billingEUR 1,000193225+ 16.6
from other independent medical activitiesEUR 1,0003740+ 8.1
ExpenditureEUR 1,000466493+ 5.8
thereof: employer's personnel expenses4EUR 1,000277290+ 4.7
material expensesEUR 1,000188203+ 8.0
Net profit5EUR 1,000331310- 6.3
Persons employedNumber9.99.7- 2.0
Medical practices excluding cross-speciality group
practices2 and health care centres3
ReceiptsEUR 1,000669666- 0.4
thereof: from settlement with statutory health insurance fundsEUR 1,000482460- 4.6
 from private billingEUR 1,000161177+ 9.9
 from other independent medical activitiesEUR 1,0002629+ 11.5
ExpenditureEUR 1,000355364+ 2.5
thereof: employer's personnel expenses4EUR 1,000210217+ 3.3
material expensesEUR 1,000145147+ 1.4
Net profit5EUR 1,000315303- 3.8
Persons employedNumber8.58.3- 2.4
Dental practices including group practices2 and
health care centres3
ReceiptsEUR 1,000790894+ 13.2
thereof: from settlement with statutory health insurance fundsEUR 1,000409456+ 11.5
 from private billingEUR 1,000356422+ 18.5
from other independent medical activitiesEUR 1,000(25)(16)- 36.0
ExpenditureEUR 1,000546610+ 11.7
thereof: employer's personnel expenses4EUR 1,000251284+ 13.1
material expensesEUR 1,000295326+ 10.5
Net profit5EUR 1,000243284+ 16.9
Persons employedNumber10.010.1+ 1.0
Practices of psychological psychotherapists6 including
group practices2 and health care centres3
ReceiptsEUR 1,000128121- 5.5
thereof: from settlement with statutory health insurance fundsEUR 1,000114107- 6.1
from private billing and from other independent medical activitiesEUR 1,000(14)14+ /- 0.0
ExpenditureEUR 1,000(40)35-12.5
thereof: employer's personnel expenses4EUR 1,000/(9)/
material expensesEUR 1,0002726- 3.7
Net profit5EUR 1,0008886- 2.3
Persons employedNumber1.91.7- 10.5

As at 24 July 2025

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