Care facilities and care services; application for approval of the allocation of separately billable investment expenses

Inpatient care facilities and outpatient care services can charge those in need of care separately for necessary operational investment costs that are not fully covered by public funding.

Subsidized inpatient care facilities and outpatient care services require the approval of the responsible government for this.

Non-subsidized inpatient care facilities and outpatient care services are obliged to notify the responsible government of the amount of the investment cost rate.

• The following documents may be submitted with the application:
  • Supply agreement pursuant to § 72 (1) SGB X (if not yet submitted in the previous year)
  • Remuneration agreement pursuant to § 85 or § 89 SGB XI (if not yet submitted in the previous year)
  • List of facilities and subsidies in accordance with § 4 Para. 1 No. 3 and § 4 Para. 2 of the Ordinance on the Accounting and Bookkeeping Obligations of Nursing Care Facilities (Nursing Care Accounting Ordinance - PBV)
  • Notices of funding or proof of third-party funding received, e.g. from the German TV lottery
  • Occupancy statistics (average occupancy in the last three years before application)
  • Annual financial statement

A separate calculation of the investment expenses specified in § 82 Para. 3 Sentence 1 SGB XI can only be made if these are operationally necessary and are not fully covered by allocations and subsidies from the public sector (public funding) or grants from third parties.

The owners of the care facilities are obliged to apply in due form and time for any eligible subsidies from the state, municipalities and municipal associations as well as other legal entities under public law and to make use of the possibilities of tax deduction and depreciation.

If investment expenses are to be charged separately to the person in need of care, a corresponding application must be submitted before the invoice is issued. In the case of an existing notice of approval, the application must be submitted in good time before the end of the term.

Approval will be granted with effect from the first day of the month following the month in which the application is submitted.