{"id":31209,"date":"2025-10-31T18:08:53","date_gmt":"2025-10-31T16:08:53","guid":{"rendered":"https:\/\/info.onedoc.ch\/?p=31209"},"modified":"2025-11-19T15:21:35","modified_gmt":"2025-11-19T13:21:35","slug":"take-over-medical-practice-switzerland","status":"publish","type":"post","link":"https:\/\/info.onedoc.ch\/en\/blog\/all-specialties\/take-over-medical-practice-switzerland\/","title":{"rendered":"How to successfully take over a medical practice in Switzerland"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row gap=&#8221;10&#8243; kd_background_image_position=&#8221;vc_row-bg-position-top&#8221;][vc_column][vc_column_text css=&#8221;&#8221;]The takeover of a <a href=\"https:\/\/info.onedoc.ch\/fr\/specialite\/centre-medical\/\">medical practice<\/a> is a major step in the career of a health professional. Whether you\u2019re succeeding a colleague or taking your first steps as an independent practitioner, success in this transition depends on thorough preparation.<\/p>\n<p>In this article, we offer you a complete guide to successfully taking over, financing and transferring a medical practice in Switzerland.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1761919838441{margin-top: 50px !important;margin-bottom: 50px !important;}&#8221; el_class=&#8221;popmake-18523&#8243;]<\/p>\n<p style=\"text-align: center; font-size: 25px;\">\ud83d\udcd4 <a href=\"https:\/\/info.onedoc.ch\/fr\/blog\/cabinet-independant\/cas-utilisateur-dr-med-l-gut-orl\/\">Dr. Daniela\u202fGut shares practical advice for a successful practice takeover<\/a><\/p>\n<p>[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title  btf-q  vc_custom_1761909135126\" ><h2 class=\"separator_off\" >Why take over an existing medical practice?<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761919884513{margin-bottom: 50px !important;}&#8221; el_class=&#8221;btf-a&#8221;]Taking over an <strong>existing medical practice<\/strong> brings many advantages over starting one from scratch. You benefit from, in particular:<\/p>\n<ul>\n<li>An <strong>existing patient base<\/strong>, already loyal<\/li>\n<li>An <strong>operational infrastructure<\/strong>: equipment, software, premises<\/li>\n<li>An <strong>experienced team:<\/strong>\u00a0medical assistants, reception staff<\/li>\n<li><strong>Predictable income<\/strong>, based on past activity history<\/li>\n<\/ul>\n<p>These assets let you <strong>reduce financial risk<\/strong>\u00a0and save valuable time since you avoid the lengthy administrative and technical setup.<\/p>\n<p>However, a practice takeover is not without risks. Some leases may be unfavourable, equipment outdated, or the patient base in decline. A thorough analysis of the situation is therefore essential before any contract is signed![\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761908711327\" ><h2 class=\"separator_off\" >Finding the right medical practice to take over<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761908750489{margin-bottom: 50px !important;}&#8221;]Choosing the right practice greatly influences the success of your setup. We recommend regularly checking specialised platforms for the sale or takeover of medical practices, and activating your professional network. Medical associations and specialised intermediaries can also be very helpful. Here are the essential criteria to take into account:[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761908769354\" ><h3 class=\"separator_off\" >Location<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1761919923815{margin-bottom: 50px !important;}&#8221;]The location of the practice directly influences your patient base and profitability.<\/p>\n<p>Evaluate:<\/p>\n<ul>\n<li>The <strong>accessibility<\/strong> (transport links, parking, visibility)<\/li>\n<li>The <strong>local medical density<\/strong><\/li>\n<li>The <strong>demographic and socio\u2011economic potential<\/strong>\u00a0of the region<\/li>\n<li>The <strong>urban\u2011planning projects<\/strong>\u00a0(new residential areas, shopping centres, etc.)<\/li>\n<\/ul>\n<p><strong>Example<\/strong>: A practice in Lausanne, Geneva or Nyon offers a dense population catchment but also higher competition and rents. In contrast, setting up in Fribourg, Neuch\u00e2tel or in the Jura may offer a better balance between quality of life and medical demand.[\/vc_column_text][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; kd_background_image_position=&#8221;vc_row-bg-position-top&#8221; kd_background_overlay=&#8221;true&#8221; css=&#8221;.vc_custom_1757663803556{margin-top: 50px !important;margin-bottom: 50px !important;padding-top: 30px !important;padding-bottom: 30px !important;border-radius: 10px !important;}&#8221;][vc_column_inner width=&#8221;1\/3&#8243; offset=&#8221;vc_hidden-xs&#8221;][vc_single_image image=&#8221;15617&#8243; img_size=&#8221;&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;2\/3&#8243;]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title   \" ><h4 class=\"separator_off\" >Our solutions for modern management of your new practice:<\/h4><\/header>[vc_column_text css=&#8221;&#8221;]<\/p>\n<table style=\"width: 100%; border: none;\">\n<tbody style=\"border: none;\">\n<tr style=\"border: none;\">\n<td style=\"border: none;\">\u2705 <a href=\"https:\/\/info.onedoc.ch\/fr\/hub\/agenda\/\">Medical agenda<\/a><\/td>\n<td style=\"border: none;\">\u2705 <a href=\"https:\/\/info.onedoc.ch\/fr\/hub\/prise-de-rdv-en-ligne\/\">Online appointment booking<\/a><\/td>\n<\/tr>\n<tr style=\"border: none;\">\n<td style=\"border: none;\">\u2705 <a href=\"https:\/\/info.onedoc.ch\/fr\/hub\/bouton-reserver-sur-google\/\">\u201cBook\u201d button on Google<\/a><\/td>\n<td style=\"border: none;\">\u2705 <a href=\"https:\/\/info.onedoc.ch\/fr\/hub\/rappels-sms\/\">SMS reminders<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text]<a  href=\"\"    class=\"tt_button tt_primary_button btn_primary_color hover_solid_secondary btn-align-left button-action-link    popmake-18722\" ><span class=\"prim_text\">Get a demo<\/span><\/a>[\/vc_column_inner][\/vc_row_inner]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761908804833\" ><h3 class=\"separator_off\" >Specialty and positioning<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1761921506973{margin-bottom: 50px !important;}&#8221;]Choose a practice matching your <strong>specialty<\/strong> (general medicine, physiotherapy, gynecology, etc.) and your <strong>vision of the profession<\/strong>: solo practice, group practice, or multidisciplinary center.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761908861183\" ><h3 class=\"separator_off\" >Condition of the premises and equipment<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1761921575976{margin-bottom: 50px !important;}&#8221;]Inspect the premises: compliance with <strong>accessibility standards<\/strong>, <strong>hygiene<\/strong>, and <strong>equipment<\/strong> (FOPH, SUVA). Request a full inventory of furniture, medical equipment and software used.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761908920980\" ><h3 class=\"separator_off\" >Profile of the patient base<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1761921478926{margin-bottom: 50px !important;}&#8221;]A <strong>loyal patient base<\/strong>, balanced between new and older patients, ensures <strong>continuity of revenue<\/strong>. Analyze its size, average age and the proportion of regular consultations.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761908999528\" ><h2 class=\"separator_off\" >Financing and business plan for a medical\u2011practice takeover<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761924697978{margin-bottom: 50px !important;}&#8221;]Taking over a medical practice is a major investment which requires <strong>rigorous financial planning<\/strong>.<\/p>\n<p>A solid business plan is essential: not only to structure your project, but also to convince banks and investors.<\/p>\n<p>A key financial element is the acquisition value (or \u201cpurchase price\u201d), i.e., the amount paid for the equipment, the patient base and the intangible assets.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1761918036471{margin-top: 50px !important;margin-bottom: 50px !important;}&#8221; el_class=&#8221;popmake-18523&#8243;]<\/p>\n<p style=\"text-align: center; font-size: 25px;\">\ud83d\udcdd <a href=\"https:\/\/info.onedoc.ch\/de\/blog\/einzelpraxis\/business-plan-arztpraxis-schweiz\/\">Discover here the key elements of a complete business plan<\/a><\/p>\n<p>[\/vc_column_text][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; kd_background_image_position=&#8221;vc_row-bg-position-top&#8221; kd_background_overlay=&#8221;true&#8221; css=&#8221;.vc_custom_1757663803556{margin-top: 50px !important;margin-bottom: 50px !important;padding-top: 30px !important;padding-bottom: 30px !important;border-radius: 10px !important;}&#8221;][vc_column_inner]<header class=\"kd-section-title col-lg-12 text-center  subtitle-below-title   \" ><h4 class=\"separator_off\" >Your revenue increase with OneDoc \ud83d\udcca<\/h4><p class=\"subtitle\" >Discover our calculator and learn how much your revenue increases with OneDoc Pro.<\/p><\/header><a  href=\"https:\/\/info.onedoc.ch\/en\/profitability-calculator\/\"  target=\"_self\"  title=\"\"  class=\"tt_button tt_primary_button btn_primary_color hover_solid_secondary button-center button-action-link\" ><span class=\"prim_text\">Calculate my revenue<\/span><\/a>[\/vc_column_inner][\/vc_row_inner]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title  btf-q  vc_custom_1761909097641\" ><h2 class=\"separator_off\" >What is the average purchase price of a practice in Switzerland?<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761921593859{margin-bottom: 50px !important;}&#8221; el_class=&#8221;btf-a&#8221;]It depends heavily on the specialty, the location and the revenue potential.<\/p>\n<p>On average, the purchase value lies between <strong>CHF\u202f100,000 and CHF\u202f500,000<\/strong>, but may be much higher in attractive areas. An expert valuation is therefore strongly recommended.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761909153822\" ><h2 class=\"separator_off\" >Choosing the right legal form for your practice<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761921677786{margin-bottom: 50px !important;}&#8221;]The choice of legal structure influences your taxation, liability and administrative workload.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; border: 1px solid #e5e7eb;\">\n<thead>\n<tr style=\"background: #f9fafb;\">\n<th style=\"padding: 10px 12px; text-align: left; font-weight: 600; color: #374151; border: 1px solid #e5e7eb;\">Legal structure<\/th>\n<th style=\"padding: 10px 12px; text-align: left; font-weight: 600; color: #374151; border: 1px solid #e5e7eb;\">Advantages<\/th>\n<th style=\"padding: 10px 12px; text-align: left; font-weight: 600; color: #374151; border: 1px solid #e5e7eb;\">Points to watch<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Sole proprietorship (individual enterprise)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Easy to set up, direct taxation, ideal for starting out<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Unlimited liability on your personal assets<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Limited liability company (S\u00e0rl)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Separation of private and professional assets, more professional image<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Minimum capital of CHF\u202f20,000, more formalities<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Limited company<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">Ideal for large structures or group practices<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #e5e7eb;\">High costs and more complex management<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761910112357\" ><h2 class=\"separator_off\" >Essential insurance for the takeover of a practice<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761921703336{margin-bottom: 50px !important;}&#8221;]In Switzerland, certain <strong>professional insurances<\/strong> are <strong>mandatory<\/strong>, and others are <strong>strongly recommended<\/strong>\u00a0to protect your activity and income.<\/p>\n<ul>\n<li><strong>Professional liability insurance<\/strong> (mandatory)<\/li>\n<li><strong>Loss of earnings \/ daily indemnities insurance<\/strong> (strongly recommended)<\/li>\n<li><strong>Insurance for the practice\u2019s inventory and building<\/strong> (strongly recommended)<\/li>\n<li><strong>Cyber\u2011security insurance (patient data protection)<\/strong> (strongly recommended)<\/li>\n<li><strong>Occupational pension plan (2nd pillar, LPP)<\/strong> (mandatory if you employ staff; optional but strongly recommended if independent)<\/li>\n<li><strong>Private pension savings (pillar 3a)<\/strong> (recommended)<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<strong>Good to know<\/strong>: also make sure to check the coverage of your medical assistants (accidents, LAA, LPP) and consider transferring or renegotiating the existing insurance contracts when taking over the practice![\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761910234789\" ><h2 class=\"separator_off\" >Authorisations and administrative requirements when taking over a medical practice<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761921782501{margin-bottom: 50px !important;}&#8221;]Before the takeover, certain <strong>official authorisations<\/strong> are essential to practice legally. You must in particular hold a <strong>licence to practise<\/strong> issued by the health directorate of your canton, as well as recognition of your independent practitioner status. In addition, an <strong>authorisation to practise and admission to bill under the basic health insurance (AOS\/LAMal)<\/strong>\u00a0are indispensable.<\/p>\n<p>These procedures vary slightly from canton to canton. Don\u2019t hesitate to consult the website of your cantonal health authority to learn about deadlines and required forms.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title  btf-q  vc_custom_1761910374462\" ><h2 class=\"separator_off\" >Should you keep or hire staff when taking over a medical practice?<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761921815913{margin-bottom: 50px !important;}&#8221; el_class=&#8221;btf-a&#8221;]In principle, <strong>you should retain the existing staff of the practice you are taking over<\/strong>. In a case of a medical\u2011practice takeover or succession, the employment contracts in force are automatically transferred to the new owner, according to article\u202f333 of the Swiss Code of Obligations (CO). Staff, however, have the option to refuse the transfer if they believe the new conditions do not suit them.<\/p>\n<p>This continuity is an advantage for you: <strong>the existing team brings its experience and its knowledge<\/strong> of the practice\u2019s operations, which facilitates the transition.<\/p>\n<p>If you plan to recruit new collaborators, we recommend organizing a team meeting as soon as the contract is signed. This will allow you to present your project, reassure the team and foster their buy\u2011in to this new phase.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761910448032\" ><h2 class=\"separator_off\" >Retaining the patient base and strengthening your visibility<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761921835207{margin-bottom: 50px !important;}&#8221;]The success of a medical\u2011practice takeover also depends on the relational continuity with the existing patient base. That\u2019s why we advise you to:<\/p>\n<ul>\n<li><strong>Communicate early<\/strong> about the takeover<\/li>\n<li><strong>Introduce yourself<\/strong> personally (by letter, email or newsletter)<\/li>\n<li>Ensure <strong>continuity of care<\/strong> and the team<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; kd_background_image_position=&#8221;vc_row-bg-position-top&#8221; css=&#8221;.vc_custom_1753108755610{padding-top: 80px !important;padding-bottom: 80px !important;}&#8221; css_tablet_portrait=&#8221;.vc_custom_1753108755610{padding-top: 60px !important;padding-bottom: 60px !important;}&#8221; css_mobile=&#8221;.vc_custom_1753108755610{padding-top: 60px !important;padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1515752234075{padding-right: 0px !important;padding-left: 0px !important;}&#8221;]<header class=\"kd-section-title col-lg-12 text-center  subtitle-below-title    vc_custom_1761916639863\" ><h2 class=\"separator_off\" >Frequently asked questions about taking over a medical practice<\/h2><\/header><header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title  btf-q  vc_custom_1762160835551\" ><h3 class=\"separator_off\" >How does a medical\u2011practice takeover proceed?<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1762160873821{margin-bottom: 50px !important;}&#8221; el_class=&#8221;btf-a&#8221;]You sign a transfer contract defining the price, the modalities of transfer of the lease, equipment, staff and patient base. A timetable fixes the <strong>official transmission date<\/strong> and the support conditions.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title  btf-q  vc_custom_1762160849050\" ><h3 class=\"separator_off\" >What is the average cost of a medical\u2011practice takeover?<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1762160887058{margin-bottom: 50px !important;}&#8221; el_class=&#8221;btf-a&#8221;]Count on between <strong>CHF\u202f150,000 and CHF\u202f500,000<\/strong>, depending on the size of the practice, the specialty and location. The <strong>sale price<\/strong> depends on turnover, patient loyalty, location and equipment.<\/p>\n<p>As a rule, it corresponds to one to two years\u2019 profit. Again, a professional valuation is recommended.<\/p>\n<p>Include in your budget the renovation works, insurance, communication and IT update costs.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title  btf-q  vc_custom_1762160901101\" ><h3 class=\"separator_off\" >What happens to staff during a medical\u2011practice takeover?<\/h3><\/header>[vc_column_text css=&#8221;.vc_custom_1762160926684{margin-bottom: 50px !important;}&#8221; el_class=&#8221;btf-a&#8221;]The contracts are fully transferred to the new holder (art.\u202f333 CO), unless employees explicitly refuse.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761910919741\" ><h2 class=\"separator_off\" >In summary: meticulous preparation for a successful takeover<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761910937204{margin-bottom: 50px !important;}&#8221;]Taking over a medical practice is an important decision, but full of opportunity.<\/p>\n<p>Analyse the financial, legal and human aspects. Surround yourself with competent partners and make sure to maintain the connection with your patients and collaborators. A well\u2011prepared succession is the key to a successful transition.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1761925348208{margin-top: 50px !important;margin-bottom: 50px !important;}&#8221; el_class=&#8221;popmake-18722&#8243;]<\/p>\n<p style=\"text-align: center; font-size: 25px;\">\ud83d\udc49 <a href=\"#\">Talk to our team and discover how OneDoc can help you take over a medical practice<\/a><\/p>\n<p>[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761910919741\" ><h2 class=\"separator_off\" >In summary: meticulous preparation for a successful takeover<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761910937204{margin-bottom: 50px !important;}&#8221;]Taking over a medical practice is an important decision, but full of opportunity.<\/p>\n<p>Analyse the financial, legal and human aspects. Surround yourself with competent partners and make sure to maintain the connection with your patients and collaborators. A well\u2011prepared succession is the key to a successful transition.[\/vc_column_text]<header class=\"kd-section-title col-lg-12 text-left  subtitle-below-title    vc_custom_1761922161019\" ><h2 class=\"separator_off\" >Sources<\/h2><\/header>[vc_column_text css=&#8221;.vc_custom_1761925354046{margin-bottom: 50px !important;}&#8221;]<a href=\"https:\/\/leitfaden.samw.fmh.ch\/rechtlicher-leitfaden\/10-der-arzt-als-arbeitnehmer\/102-aerzte-in-der-praxis.cfm\"><strong>10.2 Selbst\u00e4ndige \u00e4rztliche T\u00e4tigkeit: Praxiser\u00f6ffnung, Praxis\u00fcbernahme und Praxisschliessung &#8211; FMH<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/leitfaden.samw.fmh.ch\/fr\/guide-pratique-bases-juridique\/10-medecin-salarie-et-medecin\/102-medecins-independant.cfm\"><strong>Bases juridiques pour le quotidien m\u00e9dical &#8211; FMH<\/strong><\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row gap=&#8221;10&#8243; kd_background_image_position=&#8221;vc_row-bg-position-top&#8221;][vc_column][vc_column_text css=&#8221;&#8221;]The takeover of a medical practice is a major [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":31294,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[231],"tags":[388],"class_list":["post-31209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-specialties","tag-practice-foundation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Our guide to take over a medical practice in Switzerland<\/title>\n<meta name=\"description\" content=\"Discover how to successfully take over, finance or hand over a medical practice in Switzerland, step by step.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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