Data protection and eMail
When changing dentists or obtaining a second opinion, the patient must request the existing documents such as X-rays or copies of the medical history from the dentist for data protection reasons. The easiest way is to send all documents (registered) to the patient for the attention of the dentist who will continue treatment; the accompanying letter lists the enclosed documents in detail. If the documents are to be sent directly to the dentist, the patient must give this order (in writing). In this case, the documents are sent by registered mail to the dentist and a copy of the accompanying letter is sent to the patient….
The unencrypted electronic mail does not ensure confidentiality. Sending protected patient data and X-ray images via e-mail without encryption is illegal and therefore punishable by law.
Price supervisor
The prices of dental services are subject to the Price Disclosure Ordinance. The tax point value of a dental practice must be clearly declared to the patient and the tariff must be displayed in an easily visible place.
Value added tax
Medical treatment and the medicines/auxiliary materials dispensed in this context are not subject to VAT (Art. 2-4 of the Ordinance to the Federal Law on Value Added Tax).
The following are added up as turnover subject to value added tax:
- Total of sold medicines, medical aids as well as prophylaxis articles.
- Technical costs of removable prosthetics and orthodontic appliances
- Sale of a dental practice
- Compensation for infrastructure and personnel
The last point applies if a part of the practice, including infrastructure and personnel, is rented to an independent dental hygienist or to a dental colleague.
There is no VAT obligation for sales of up to CHF 100,000 per year. Be sure to consult your trustee or tax advisor on these questions.
Dental practice as AG/GmbH
Since 1 May 2011, it has been permissible in the Canton of Zug to run a dental practice in the legal form of a legal entity (AG or GmbH). The employed dentists are professionally responsible and require a professional license. The employed permit holders must personally perform the licensed activity and remain professionally responsible to the patients as well as to the authorities in advance. Therefore, they may not receive or accept any instructions from the organs of the legal entity or the management with regard to professional matters.
Organizing a dental practice as a corporation can bring entrepreneurial and financial advantages, especially in the case of joint practices or in the case of a practice handover. However, it always means additional accounting work. The individual advantages and disadvantages should be carefully weighed up with the trustee and tax advisor.
Commercial register entry
Dentists belong to the liberal professions. Thus, they are generally not considered to be a trade conducted in a commercial manner and are therefore not required to be entered in the Commercial Register. Patients/clients trust a member of the liberal professions because of his or her personal knowledge and skills and less because of his or her financial creditworthiness.
However, if a dental practice focuses on achieving the highest possible profitability, it constitutes a commercial business and must be registered. According to the case law of the Federal Supreme Court, indications of this are, for example, a low tax point value, intensive advertising or an extended emergency service from 7:00 a.m. to 9:00 p.m. 365 days a year.
Medical professional register MedReg
MedReg is a publicly accessible central register that contains detailed information on the professional qualifications of medical professionals from Switzerland and abroad as well as their cantonal professional licenses. MedReg was set up in accordance with the Federal Law on University Medical Professions (MedBG). The FOPH assigns each medical professional a Global Location Number GLN (formerly EAN); this allows the unique identification of physicians, dentists, pharmacists, veterinarians and chiropractors.
The medical professional register (Medizinalberuferegister) (web link) serves to inform and protect patients, also serves quality assurance, increases transparency and facilitates cooperation between the cantonal authorities.
