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Nexia Ebner Stolz

Economic Sectors

Health / Social Services

The healthcare and social services system, as the second-largest job market in Germany, has been redirected to rely on a form of financing governed by a market economy and competition. This replaced the “full cost coverage principle” that applied until the early nineties. These structural changes have led to competition on price and the evolution of submarkets. The healthcare and social services sector has also been one of the most significant growth markets worldwide. As demographic change continues and society ages, this sector will become even more important.

Hospi­tals, reha­bi­li­ta­tion faci­li­ties, elder care faci­li­ties and other health­care ser­vice pro­vi­ders are facing con­stant new chal­len­ges in this set­ting. Ongoing reform and espe­cially the con­stantly chan­ging legal environ­ment apply intense pres­sure to the indu­s­try. Today’s hospi­tal sec­tor in Ger­many is domi­na­ted by issues like how to finance necessary invest­ments in an era of tight pub­lic fun­ding, verti­cal and hori­zon­tal coope­ra­tion to leverage syn­ergy effects and expand the range of ser­vices, and cor­po­rate restruc­tu­ring by out­sour­cing ser­vices not rela­ting to pati­ents.

Our experts in health­care and social ser­vices enjoy a spe­cial posi­tion in the mar­ket for advi­sing and audi­ting health­care faci­li­ties. Our gene­ra­list approach helps Ebner Stolz stand out cle­arly from the com­pe­ti­tion. A regu­lar con­tact per­son with a broad know­ledge of health­care and social ser­vices will assist your pro­jects. And your con­tact can make use of the ser­vices of inter­di­s­ci­p­li­nary teams of acco­un­t­ants, audi­tors, tax advi­sors, busi­ness and law gra­dua­tes with expe­ri­ence in the field, not just to find practi­cal solu­ti­ons for com­plex issues, but also to point out the risks and oppor­tuni­ties of future deve­lop­ments.

Our ser­vices at a glance

  • Single-entity and con­so­li­da­ted annual finan­cial sta­te­ments mee­ting requi­re­ments of the Hospi­tal Acco­un­ting Regu­la­tion and Acco­un­ting Regu­la­tion for Long-Term Care Faci­li­ties
  • Audi­ting pro­per mana­ge­ment under the Bud­get Prin­ci­p­les Act
  • Audits under the Hospi­tal Finan­cing Act and Hospi­tal Remu­n­e­ra­tion Act
  • Audi­ting the use of grant funds
  • Busi­ness valua­ti­ons and due dili­gence
  • Advice on restruc­tu­ring and reor­ga­niza­tion
  • Ongoing tax returns, inclu­ding inci­den­tal cal­cu­la­ti­ons of tax reser­ves
  • Dis­tin­gu­is­hing eco­no­mic busi­ness ope­ra­ti­ons and asset mana­ge­ment
  • Advi­sing on struc­tu­res, espe­cially for restruc­tu­ring and spin-offs
  • Draf­ting con­tracts, espe­cially when foun­ding sub­si­dia­ries and boos­ter asso­cia­ti­ons or foun­da­ti­ons
  • Assi­s­tance with tax audits and appeal pro­cee­dings
  • Ana­ly­sis and opti­miza­tion of orga­niza­tio­nal struc­tu­res and busi­ness pro­ces­ses
  • Tran­s­pa­rency in con­trol­ling with sys­te­ma­ti­zed seg­ments
  • Cost-effec­tive­ness stu­dies and plan­ning plau­si­bi­lity assess­ments
  • Assi­s­tance with set­ting up a risk mana­ge­ment sys­tem
  • Con­duc­ting and sup­port for inter­nal audits
  • Asses­sing IT sys­tems and sup­port in choo­sing IT sys­tems
  • Sup­port in deve­lo­ping gui­de­li­nes to com­bat cor­rup­tion
  • Con­sul­ting on finan­cing

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