About 40 entities conducting medical activities are run as a "business in succession". This is related to the death of the individual running such an entity and the appointment of a successor manager to manage the enterprise until the heirs determine how the enterprise should continue to operate.
In the vast majority of companies with successive management (especially those that do not require concessions, permits, etc.), the issue of the continued existence of the company only requires a decision by the heirs as to who will acquire such a company and how. In the case of entities conducting medical activity, especially those that have a contract with the National Health Fund in the scope of primary health care, the situation becomes complicated.
The first problem that the succession manager encounters is the issue of finding a replacement for the deceased doctor. This is a big problem, especially for those who are not in the industry, do not know the medical community, and also the huge competitiveness on the job market. It happens that the deceased doctor ran practically single-handedly clinics and at the same time most of the patient declarations were assigned to him.
The second most important issue that the heirs must answer is the further formula for the functioning of the clinic. In the event of a decision to leave the company as an inheritance in the family, there are two main possibilities for its further functioning. One of them is for one of the heirs to establish a business activity within which he will continue to run the company or for the heirs to establish a partnership or a capital company.
In both cases, in order to continue running the business without any conflicts with current patients, it is necessary to agree on an appropriate formula with the National Health Fund.
There are several different forms of continuing to operate while maintaining the identity of the location, staff and transferring the declaration, assuming the continuity of providing services. The entire process should be agreed with the appropriate branch of the National Health Fund, which is a complex matter considering the lack of a uniform practice developed so far by the branches of the National Health Fund and the fact that two years (in the event of the lack of extension of the succession management) is a short period that will allow, above all, to deal with the current problems facing the clinic (recruitment, current operational activity, ensuring the continuity of providing services) and to develop a solution that will satisfy all heirs.
When determining how to continue running the business, tax issues should be taken into account. If the business is acquired by several heirs, it is worth considering various options such as a partnership, a capital company, or a family foundation.
All of the above-mentioned aspects should be considered together. Each of them will have an impact on both the succession of the company and its further functioning based on the current staff and contracts concluded with the National Health Fund.
