Leasing of medical practices
Operating assets
Practice rooms rented by a pharmacist to physicians are regularly part of the pharmacist's business assets. The rental income constitutes income from business operations. The latter had to be experienced by a pharmacist who had rented practice rooms to physicians. The Nuremberg Fiscal Court (ruling dated January 10, 2008, file no. VII 75/2005 rkr) added the rented practice rooms to the necessary business assets of his pharmacy. The necessary business assets include all assets that are used exclusively and directly for the company's own business purposes. In the case in dispute, the practice rooms were located in the same building as the pharmacy.
Tax liability
Economic assets of the necessary business assets are regularly subject to tax. If these are removed from the business assets or if the business is discontinued, hidden reserves usually arise. These increase the taxable profit. Being part of the necessary business assets of the pharmacy (business operation) also means that the rental income is subject to trade tax. The appeal on appeal lodged by the pharmacist with the Federal Fiscal Court was unsuccessful (decision of February 25, 2009, X B 44/08).
Status: August 29, 2022
Image: photowahn - stock.adobe.com
