030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Physicians
Tax advisory for physicians who want to focus on medicine.
We are the tax advisory for resident physicians, practice owners, group practices (Berufsausübungsgemeinschaft) and medical care centres (MVZ). Bookkeeping, the cash-basis accounts (EÜR) and annual accounts run reliably – on top of that we cleanly separate VAT-exempt medical treatment from taxable IGeL and expert-opinion revenue, optimise your practice surplus and guide you through purchase, partner admission and succession – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in physicians
- A dedicated point of contact
Does this sound familiar?
Problems that practice owners know all too well.
We talk to resident physicians, group-practice partners and MVZ managers every day. This is what we hear again and again:
IGeL and expert opinions drag VAT into the picture.
Your medical treatment is VAT-exempt under § 4 No. 14 UStG (German VAT Act) – but IGeL (individual health services), expert opinions and talks are taxable. Miss the line and you risk back payments plus interest.
You see your real practice surplus far too late.
Your statutory-health-insurance (KV) fees arrive a quarter late, with residual payments and recourse claims. The EÜR (cash-basis accounts) lags by months – and you plan your drawings on gut feeling.
You pay too much tax.
Nobody shows you the levers: § 7g EStG for equipment and practice fit-out, the choice of legal form, employing a spouse or the right profit split in a group practice.
Practice purchase or succession without a plan.
What is the practice goodwill worth, over what useful life do you depreciate it, and how do you secure § 16/§ 34 EStG on exit – with the allowance and the one-fifth rule that spread the tax on the sale?
Your tax advisor doesn't understand medical practice law.
KV billing, GOÄ private billing, material costs, practice supplies, the pension fund – you have to explain to your advisor how a practice even works.
Bureaucracy eats into your patient time.
Receipts, payroll for medical assistants, equipment leasing, practice supplies – admin steals hours you should be spending with patients.
What changes for you
More clarity. Less tax. More time for your patients.
We are not a conventional tax firm. We deliver what you as a practice owner actually need – results, not just folders.
A crystal-clear practice surplus – every month.
A live EÜR, a liquidity view and an adjusted surplus that accounts for KV back payments and reserves. You always know what you can draw and invest.
VAT cleanly separated.
We correctly separate VAT-exempt medical treatment from taxable IGeL and expert opinions and apportion the input VAT properly – no audit risk, no back payment.
A noticeably lower tax burden.
We review the investment deduction (§ 7g), depreciation on equipment, legal form, spouse employment and the profit split in the group practice – proactively, not just in April.
No surprises from the tax office.
We plan your tax ahead and align prepayments with your fluctuating KV fees. You know months earlier what is coming.
Tax-optimal purchase & succession.
Practice goodwill, depreciation, admitting a partner to the group practice or a handover under § 16/§ 34 EStG – we structure every transition to minimise tax.
Time that belongs to the patient.
Receipts via app, banking automated, payroll for medical assistants included. No more evenings spent on the books.
Personally from Karsten Guhr
Physicians are outstanding in medicine – and are often processed on a standard form when it comes to tax. Yet the right structure decides tens of thousands of euros: in separating IGeL revenue, in the practice purchase, in admitting a partner and, at the latest, in succession. That is exactly where we come in. We give you the clarity to run your practice like a business – without you having to become a tax expert.
We know your business
We speak the language of physicians.
KV fees, GOÄ private billing, IGeL, practice supplies, group practice, MVZ, the physicians' pension fund – we know how a practice ticks. So you don't waste time explaining your model.
- 01
VAT & § 4 No. 14 UStG
Medical treatment is VAT-exempt – IGeL, expert opinions and talks are not. We separate the revenue cleanly and apportion input VAT correctly.
- 02
Freelance status & no trade tax
As a physician you earn income from self-employed work under § 18 EStG – we safeguard your freelance status and exemption from trade tax (Gewerbesteuer).
- 03
KV billing & private liquidation
Quarterly fees, residual payments, recourse claims and GOÄ private invoices – we map the timing cleanly into the EÜR and your tax return.
- 04
Legal form: solo, group practice, MVZ
Solo practice, group practice (BAG), practice-sharing arrangement or MVZ (also as a GmbH) – we pick the structure that fits your plans.
- 05
Practice goodwill & depreciation
The intangible practice goodwill on purchase is depreciated over its customary useful life – we set the purchase-price allocation and depreciation correctly.
- 06
Equipment investment: IAB & § 7g
MRI, ultrasound, laser, practice IT – the investment deduction (IAB) and special depreciation under § 7g bring tax benefits forward before you even buy.
- 07
Practice sale & § 16/§ 34 EStG
On a sale we secure the disposal allowance from age 55, the one-fifth rule and the reduced tax rate on the practice goodwill.
- 08
Pension fund & family members
Contributions to the physicians' pension fund (Versorgungswerk) instead of the state pension, and the clean employment of a spouse or family member.
Industry benchmarks
We know the margins in your field. And we get more out for you.
We support resident physicians nationwide and see real numbers every month – not specialty averages from a statistics table. We know what practice surplus is typical in your specialty, where you should be and which tax levers push your after-tax surplus higher.
Typical practice-surplus margin
- 30 – 45 %Solo practice (GP & specialist)Driven by staff & premises costs · IGeL share as a lever
- 35 – 50 %Group practice / BAGEconomies of scale on equipment & staff · profit split is decisive
- 10 – 20 %MVZ (medical care centre)Employed physicians · lower margin, but scalable
- 40 – 60 %Private practiceGOÄ private billing · higher margin, VAT-sensitive on IGeL
How we lift your after-tax surplus – legally and without accounting acrobatics:
- Investment deduction (§ 7g)Claim up to 50% of planned equipment investment against profit in advance – ideal for MRI, ultrasound, laser or practice IT, plus 20% special depreciation.
- Legal form & MVZ structureSolo practice, group practice or MVZ-GmbH – we check whether a corporate structure with retained profits is cheaper for your growth and succession plans.
- Input-VAT apportionment on IGeLWith mixed revenue we recover the pro-rata input VAT from taxable IGeL and expert-opinion income – cleanly documented and audit-proof.
- Employing a spouse or relativeAn arm's-length employment contract for a working family member shifts income into a lower tax bracket and creates room for retirement provision.
- Pension fund & provisionContributions to the physicians' pension fund and a basic pension are highly deductible – we align your provision with your marginal tax rate.
- Succession under § 16/§ 34 EStGOn a practice handover we secure the disposal allowance from age 55, the one-fifth rule and the reduced tax rate – noticeably protecting your life's-work proceeds.
Why GUHR
Tax advice that finally thinks along with you.
We don't want to be the next advisor who emails "receipts by the 10th, please". We want to be the partner who makes your practice safer, more profitable and more predictable.
Specialised in medical professions
More than 50 physician mandates in recent years – we know the typical mistakes, VAT traps and optimisation levers in both statutory and private practice.
Nationwide · digital
Fully digital. Whether Munich, Hamburg, Cologne, Berlin or the countryside – we support your practice as fast as an advisor on your doorstep.
Proactive, not reactive
We reach out before the tax office does. Tax strategy for the current year – not just a look back at the last one.
Personal, not anonymous
One dedicated point of contact who knows you, your practice and your numbers. Answers in hours, not weeks.
More than tax advice
A network of resident physicians. Included.
With GUHR you join a client circle you would otherwise only meet at medical congresses. Practice owners who talk openly about surpluses, IGeL strategies, staff retention and succession – because they trust the same advisor.
A selection from our physician client base
We only name specific clients with their consent. In the intro call we show you relevant cases from your niche.
What that means for you in practice:
- 01
Practice round-tables
Small-group meetings – on topics like IGeL pricing, practice purchase, building an MVZ and succession. By invitation, under confidentiality.
- 02
Specialty benchmarks
We mirror your practice surplus anonymously against comparable practices of your specialty and size. So you see where you really stand.
- 03
Warm referrals
Looking for a practice seller, a BAG partner or a specialist for practice financing? We connect you directly – with no commission strings attached.
Head office Berlin · clients from Sylt to Garmisch
Nationwide · 100 % digital
One firm. Available anywhere in Germany.
Whether Berlin, Munich or somewhere in between: we run every mandate fully digital – DATEV-connected, signed PDFs, video meetings. No commuting, no postal delays, no 90s-style bookkeeping.
- 01
DATEV Unternehmen online
Receipts, banking, payroll, reports – you work in the standard interface every German tax advisor speaks. No vendor lock-in.
- 02
Video meetings instead of on-site visits
Quarterly review, tax strategy, holding check – via video with screen sharing. You save half a day every time.
- 03
Signed PDFs & digital powers of attorney
Tax filings, annual accounts, contracts – signed via qualified e-signature. Accepted by the tax office, done in minutes.
How we work with physicians
From the intro call to worry-free practice bookkeeping.
On average 14 days from the decision to switch to running digital operations.
Intro call & status check
30 minutes. We review your practice setup, VAT separation, tax burden and the biggest levers – free.
01
Onboarding in 14 days
We handle the switch from your previous advisor, set up DATEV and connect your banking, your practice software and payroll for your medical assistants.
02
Ongoing support
A monthly EÜR, live figures in the dashboard, one dedicated contact – and proactive alerts the moment we see room to optimise.
03
Annual review & strategy
Annual accounts, tax optimisation and a clear plan – from the next equipment investment to your long-term succession arrangement.
04
030 555 721 370FAQ
Answers for practice owners.
What you ask us most often before switching.
Intro call for physicians
What your practice is leaving on the table for tax – we'll show you in 30 minutes.
You describe your practice setup, we name the concrete levers (VAT on IGeL, § 7g for equipment, legal form, succession) and send a written proposal within 48 hours. Nationwide and free.