Notices regarding approval of the calculation of operationally necessary investment expenditures
Bescheide zur Zustimmung zur Berechnung der betriebsnotwendigen Investitionsaufwendungen
Machine translation of the German page, 2026-09-15. The German original is binding.
Care facilities (Pflegeeinrichtungen) may submit an application for approval of separately billable operationally necessary investment expenses. The Senate Department responsible for care (die für Pflege zuständige Senatsverwaltung) reviews the application documents and either concludes an agreement with the care facility or issues a decision (Bescheid). Only after the agreement has been concluded or the decision has been issued is the social welfare provider (Träger der Sozialhilfe) obliged to cover the operationally necessary investment expenses for care recipients entitled to social welfare.
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Requirements
• Approved care facility with a care contract under Section 72 SGB XI (Book Eleven of the Social Code)
Documents you need
• Application for approval of the separate calculation of operationally necessary investment expenditure
You can obtain this application from the Senatsverwaltung (Senate Department) responsible for social affairs. It must be confirmed by a qualified independent auditing body (e.g. Wirtschaftsprüfer [auditor], Steuerberater [tax consultant]).
• Annual financial statement with appendices in accordance with the Verordnung über die Rechnungs- und Buchführungspflichten der Pflegeeinrichtungen (Pflege-Buchführungsverordnung) [Ordinance on the Accounting and Bookkeeping Obligations of Care Facilities] www.gesetze-im-internet.de/pbv/
• Rental and lease agreements, if applicable
• Interest and repayment schedules
with which investments were financed
Fees
free of charge
Legal basis
• Sozialgesetzbuch (SGB) [Social Code] § 82 paras. 3 and 4 SGB XI – Financing of care facilities (Pflegeeinrichtungen) www.gesetze-im-internet.de/sgb_11/__82.html
• Regulation governing the procedure for funding care facilities (Pflegeeinrichtungen) and the separate calculation of investment expenditure necessary for operations under § 82 para. 3 of Book Eleven of the Social Code, for partially funded inpatient care facilities under the Landespflegeeinrichtungsgesetz (State Care Facilities Act) (Pflegeeinrichtungsförderungs-Verordnung – PflegEföVO [Care Facility Funding Regulation]) www.berlin.de/sen/soziales/service/berliner-sozialrecht/kate
• Regulation on the accounting and bookkeeping obligations of care facilities (Pflege-Buchführungsverordnung – PBV [Care Facility Accounting Regulation]) www.gesetze-im-internet.de/pbv/
Further information
• Agreed remuneration rates under SGB IX, SGB XI and SGB XII (Social Code Books IX, XI and XII) soziale-dienste.berlin.de/topqm-prod/topqw-web/index.aspx
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Choose a location; the appointment itself is booked on the original page.
- Senatsverwaltung für Wissenschaft, Gesundheit und Pflege
- Senatsverwaltung für Arbeit, Soziales, Gleichstellung, Integration, Vielfalt und Antidiskriminierung
- Abteilung Soziales
Original
Service number 324350 · same path as the original: service.berlin.de/dienstleistung/324350/