Operators of outpatient care providers and service providers

Comprehensive advice for outpatient service providers and investors in the outpatient sector

We advise and represent operators of outpatient service providers and their shareholders in all legal, tax and economic matters. In addition to physicians, dentists and psychotherapists, these include practices, apparatus-sharing alliances and laboratory groups, laboratories, dialysis providers, networks of physicians and practices, hospitals and private clinics, emergency medical services and patient transport companies, medication and aid providers (e.g. physiotherapists and medical supply stores), healthcare start-ups and investors.

Our expertise in the outpatient sector covers everything from admittance to invoicing. It covers all matters of medical company law, the laws governing the healthcare professions, healthcare data protection, the structuring of cooperations between service providers, the law governing contract physicians and contract dentists as well as issues relating to advertising and competition law. We are experts in the field of setting up and approving ambulatory healthcare centres, the employment of doctors, the acquisition of branch practices, practice succession, the design and restructuring of larger and large outpatient service providers, and the purchase and sale of service providers in various legal forms. We are experienced in all matters relating to digital health and telemedicine and are ready to support you.

Our approach

For each project, we select the specialists with the relevant legal, regulatory, tax law and economic expertise to be able to provide you with effective, tailored and legally compliant services and solutions.

Our teams and your contact persons are experienced in their sectors thanks to a wealth of consulting and advisory projects already successfully completed. For international issues, we are supported by our international partners at the Mazars Group and the lawyers of Marcalliance.

In addition, we also have access to an excellent network of cooperation partners and contacts with the relevant authorities and self-management committees, such as associations of statutory health insurance physicians (Kassenärztliche Vereinigungen), admissions committees (Zulassungsausschüsse) and medical associations.

Our services

We advise and represent outpatient service providers or their operators and shareholders in all legal, tax and economic matters, including:

Audit & assurance

  • We audit annual financial statements of outpatient service providers and their subsidiaries, and also provide all other audit-related services

Contacts Audit & assurance

Ingo Fehlberg

Bert Franke

Michael Proksch

Wirtschaftsprüfer, Steuerberater

Wirtschaftsprüfer, Steuerberater

Wirtschaftsprüfer, Steuerberater




Financial advisory

  • Depending on the specific valuation background and occasion, we carry out valuations of companies and company shares, as well as individual assets and intangible assets, in accordance with the relevant principles for auditors. We also prepare opinions on the financial fairness of transaction prices (known as fairness opinions).
  • In the context of transactions, we provide assistance by carrying out financial due diligence and other transaction-related advisory services in order to analyse the opportunities and risks of investment projects. In addition, we compile vendor due diligence reports in order to efficiently prepare upcoming divestiture processes.
  • We also prepare restructuring reports in accordance with IDW S6, check for the existence of reasons for opening insolvency proceedings (IDW S11) and prepare liquidity forecasts or integrated financial planning. Furthermore, we advise and provide support during reporting processes and the ongoing monitoring of the implementation of restructuring measures.

Contacts Financial advisory


Dr. Thoralf Erb

Andreas Sima


Wirtschaftsprüfer, Steuerberater



Legal advice

  • Comprehensive advice in relation to the setting up and approval thereof, as well as to transactions with medical practices, ambulatory healthcare centres and other outpatient service providers, taking all the relevant fields of law into account.
  • We offer expertise in the field of invoicing and accounting and economic viability audits, remuneration disputes of private practices and in advising and assisting with contract drafting, during negotiations and disputes with providers and administrative authorities.
  • We have experience dealing with matters relating to the licence to practise medicine (granting, revocation, etc.), the employment of doctors, job-sharing and further training authorisations.
  • In addition, we are proficient in a wide range of legal areas related to everyday practice, be it questions of external presentation (doctors’ evaluations, advertising and competition law) or questions relating to medical confidentiality and healthcare data protection.
  • We take into account the increasing importance of telemedicine and digital health and support you in connection with electronic health records, telemedicine and teleradiology, video consultations, health apps and other digital healthcare applications.
  • Finally, we represent our clients in the employment, social, administrative and civil courts (e.g. regulatory law and remuneration disputes, proceedings before the professional conduct courts and admissions committees).

Contacts Legal advice


Dr. Hans-Martin Dittmann

Hannes Göthel

Dr. Daniel Ruppelt



Rechtsanwalt, Fachanwalt für Handels- und Gesellschaftsrecht




Sebastian Cornelius Retter

Maria Braeuer

Dr. Moritz Ulrich

Rechtsanwalt, Fachanwalt für Medizinrecht,  Fachanwalt für Versicherungsrecht


Rechtsanwalt, Fachanwalt für Medizinrecht




Sonia Seubert


Fachanwältin für Medizinrecht


Tax advice

  • We provide guidance during the tax-related structuring of practice succession. We advise on and prepare the tax declarations for outpatient service providers including their subsidiaries in all legal forms and sizes in public, private and non-profit ownership, and taking into account provisions relating to social insurance and, if applicable, municipal law.
  • In particular, we offer advice during the setting up and approval of ambulatory healthcare centres, laboratory companies and other healthcare and education facilities, support with the arrangement of the acquisition of shares or the transfer of (partial) operating units and the drafting of contracts.

Contacts Tax advice



Dr. Alexander Becker

Dr. Mandy Babisch

Rechtsanwalt, Steuerberater,
Fachanwalt für Steuerrecht




Thanks to our years of experience in advising outpatient service providers all over Germany, we are in an excellent position to support you with the specific challenges you are facing.