Nursing facilities and nursing services; requesting approval to allocate separately billable capital expenditures.

Inpatient care facilities and outpatient care services must apply for approval to allocate separately billable capital expenditures required for operations if the facilities have received public funding (e.g., state, municipality).



A separate calculation of the investment expenses specified in Section 82 (3) Sentence 1 of the German Social Code, Book XI can only be made insofar as these are necessary for operation and are not fully covered by allocations and subsidies from the public sector (public funding) or grants from third parties.

The operators of the care facilities are obliged to apply in due form and time in particular for 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 deductions and depreciation.


Applications are submitted to the government responsible in each case. The relevant calculation bases are derived from Sections 75 and 77 of the Ordinance on the Implementation of Social Security Laws (AVSG).

Special notes

The entire procedure is governed by sections 74 to 79 of the AVSG.


Insofar as capital expenditures are to be charged separately to those in need of care, a corresponding application must be submitted prior to invoicing. In the case of an existing consent order, the application must be submitted in good time before the end of the term.

If applicable, consent shall be granted with effect from the first of the month following the month in which the application is made.

Required documents

  • 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



  • The exemption from costs results from § 64 Social Code X.


Objection, social court action


Responsible for editing:Bayerisches Staatsministerium für Gesundheit, Pflege und Prävention

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