Health is one of the most important components of the standard of living of every individual and is an essential component of the social and economic development of a country. The health system refers to the pooling of resources, people and institutions responsible for the delivery of health care services with the fundamental goal of achieving good health for the population that the system covers through its activities. This paper analyzes and compares the health systems in Croatia and Germany. The six basic insurance companies that give the right to acquire insured status in Germany are: IKK, AOK, Knappschaftskassen, EK, KK, BKK, AOK, EK and IKK. Apart from the BKK compulsory health insurance companies that are linked to the workplace, the insured in the insurance companies can provide insurance unrelated to the workplace, that is, anyone can be a beneficiary of one of the mentioned insurances. Health insurance in the Republic of Croatia is granted with a clause of additional payment according to the level of income, while in Germany a certain amount of premium is paid, also defined according to the level of income. Supplementary and additional insurances in the Republic of Croatia are of a general nature and follow on from mandatory health insurance. In Germany, the system of additional insurance is different, and for each type of service, a contract and insurance can be concluded separately. Spending on health insurance in the Republic of Croatia is lower than in most EU member states.