The Service-GmbH – An Alternative Model
Often, classical outsourcing models have offered huge cost savings and benefits for organizations in the health and care market. However this type of reorganization is beginning to reach its limits. New changes and developments, such as alterations in legislation and pay scales, an increase in VAT among other things, make additional cost optimization necessary.
The improvement of organization and cost structures can often only be achieved through alternative business models.
One of these models is to bundle certain or – even better – all infrastructural services in the form of a service company in accordance with VAT regulations – ideally with the option of a partnership with a private partner and the deployment of external and professional management know-how.
Optimal process structures and the possibility of alternative pay scales also facilitate further economical and qualitative improvements. In this model, there is no VAT on personnel costs – a positive effect.
A Strong Partner
Dussmann Service is a German market leader in the establishment of service companies. The Dussmann Beteiligungs- und Managementgesellschaft is already a shareholder of numerous service companies, including joint ventures with public bodies for hospitals and seniors facilities but also partnerships with private clinics and cultural foundations. A Service-GmbH is founded together with a partner and may be a small company managing specialized cleaning through to “mega” companies like the Charité Facility-Management GmbH where all non-medical functions are bundled into one contract.
But Dussmann Service also provides professional management services to those who do not wish to found a Service GmbH, from operational management to project management. In all of its contracts, Dussmann Service provides extensive know-how, expertise in many areas and offers experience resulting from more than 40 years of market presence.
Consolidated VAT
The condition for consolidated taxation is complete control by the managing institution. The managing institution must, among other things, hold the majority of shares. This has the positive side effect that its influence on the provision of services is maintained. The identification of the managing institution’s personnel with the service company is also stronger and approval procedures with the work council become simpler.


