030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Law Firms & Attorneys
Tax advisory for attorneys who want to master their numbers.
We are the tax advisory firm for attorneys, partnerships and law firm GmbHs (limited-liability companies). We handle bookkeeping, cash-basis accounting or the balance sheet and annual accounts reliably – and beyond that we give you clear numbers, the right legal form and a sparring partner who truly understands liberal-profession status, client money and partnership law – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in law firms
- A dedicated contact person
Sound familiar?
Problems that firm owners know all too well.
We speak daily with partners from solo practices, partnerships and commercial law firms. This is what we hear again and again:
Client money and your own revenue get mixed up.
Client trust accounts, retainers, pass-through court and expert fees – if the separation isn't clean, your revenue looks bigger than it is and the tax office grows suspicious.
You pay too much tax.
No one seriously reviews your legal form, profit allocation, professional pension scheme or pension commitment – as a liberal professional you leave planning room on the table every year.
Profit allocation in the partnership causes friction.
Fixed vs. variable shares, special operating expenses, partners joining and leaving – the tax treatment often no longer matches the reality you actually live.
Cross-border mandates raise VAT questions.
B2B into the EU, third countries, reverse charge – with international clients it's unclear where the service is taxable and who owes the VAT.
Your tax advisor doesn't understand law firm matters.
RVG (statutory lawyers' fee schedule), contingency fees, § 18 EStG (Income Tax Act), beA (secure attorney inbox), trust accounts – you first have to explain to your advisor how a law firm even bills and operates.
Succession is unresolved.
Goodwill, client base, admitting a partner or selling the practice – without a defensible valuation and tax planning you give away five- to six-figure sums on exit.
What changes for you
More clarity. Less tax. More time for the mandate.
We are not a conventional tax advisory firm. We deliver what you as a partner and firm owner actually need – results, not just binders.
Client money cleanly separated.
Trust accounts and pass-through items are kept strictly out of your revenue. Your true firm profit is visible at all times – and the tax office has nothing to attack.
Noticeably lower tax burden.
We review your legal form (PartG mbB, law firm GmbH, solo practice), profit allocation, investment deductions, professional pension scheme and pension commitment – proactively, not only the following year.
No surprises from the tax office.
We forecast your tax and flag prepayments in good time. As a liberal professional you generally stay exempt from trade tax – we make sure of that.
Time that flows into the mandate.
Receipts via app, banking automated, RVG and fee invoices booked directly. Your billable hours belong to the client, not to bookkeeping.
A strategic sparring partner.
Change of legal form, admitting a partner, fee models, succession – we think ahead, before a tax audit or the bar association starts asking questions.
Structures that grow with you.
From solo attorney to partnership, from partnership to PartG mbB – processes that scale with every new admitted lawyer and every location.
Personally from Karsten Guhr
A law firm rarely fails for lack of clients. It loses money to commingled client funds, the wrong legal form and a succession no one planned ahead. As a liberal professional you are generally exempt from trade tax – but that privilege has to be defended cleanly. That is exactly where we come in: clear numbers, clean structures and a tax strategy that fits an admitted lawyer, not a standard formula.
We know your business
We speak law firm language.
RVG and contingency fees, trust accounts and client money, cash-basis vs. balance-sheet accounting, PartG mbB, special business assets, beA and DATEV – we know how a law firm ticks. So you waste no time explaining your business model.
- 01
Liberal profession under § 18 EStG
Legal practice is a liberal profession and generally exempt from trade tax. We safeguard that classification – including against "commercial infection" within the partnership.
- 02
Choosing the firm's legal form
PartG mbB (partnership with limited professional liability), law firm GmbH, solo practice or partnership – we pick the form by liability, tax burden and succession planning, not by default.
- 03
Client money & trust accounts
Client money is a pass-through item, not income. We set up the clean separation – provable in the books and for any tax audit.
- 04
Cash-basis vs. balance-sheet accounting
As a liberal professional you may elect cash-basis accounting (EÜR). We use the receipt-and-payment timing effect deliberately to steer your tax burden.
- 05
Profit allocation in the partnership
Fixed and profit-dependent shares, special operating expenses, preferential profits – we map your partnership agreement precisely for tax purposes.
- 06
VAT for cross-border clients
Place of supply under § 3a (2) UStG (VAT Act), reverse charge within the EU, third-country cases – a legally sound setup for your international mandates.
- 07
Pension scheme & pension commitment
Contributions to the attorneys' professional pension scheme and – in the law firm GmbH – the pension commitment to the managing shareholder, used to optimal tax effect.
- 08
Firm succession & goodwill
Valuing goodwill, admitting a partner, selling with a reduced tax rate under §§ 16, 34 EStG – planned early rather than improvised on exit.
Industry benchmarks
We know your industry's numbers. And we get more out for you.
We support more than 40 law firms nationwide and see real numbers every month – not firm brochures. We know what profit per partner is typical in your segment, where you should sit and which tax levers pull your after-tax profit upward.
Typical profit per attorney / partner
- €80 – 150kSolo attorneyCash-basis driven · legal form and pension scheme are the levers
- €150 – 300kBoutique firmSpecialisation pays · settle profit allocation cleanly
- €250 – 600kCommercial firm / partnership (PartG mbB)Utilisation- and hourly-rate driven · partner structure is decisive
- €120 – 350kLaw firm GmbHGM salary and pension commitment are levers · retention possible
How we lift your after-tax profit – legally and without accounting acrobatics:
- Legal form: PartG mbB vs. law firm GmbHThe liberal-profession PartG mbB (tax-transparent, trade-tax exempt) against the law firm GmbH with profit retention and GM salary – we model both routes on your actual numbers.
- Make full use of the pension schemeContributions to the attorneys' professional pension scheme are deductible as retirement provision. We align amount and timing with your tax progression.
- Pension commitment in the law firm GmbHIn the law firm GmbH, a pension commitment to the managing shareholder reduces current profit and builds up retirement provision inside the company.
- Investment deduction (IAB)Claim up to 50% of planned investments as a profit-reducing deduction in advance – ideal for firm IT, DATEV workstations and digitalisation.
- Profit allocation & special operating expensesDistribute individual partners' special operating expenses, preferential profits and activity-based remuneration so that tax progression is used optimally across all partners.
- Succession under §§ 16, 34 EStGStructure a practice sale or share transfer early – the allowance and reduced tax rate (one-fifth rule) often save a five-figure sum on exit.
Why GUHR
Tax advisory that finally thinks along.
We don't want to be the next advisor who writes "receipts by the 10th, please." We want to be the partner who makes your firm safer, more profitable and more predictable.
Specialisation in law firms
More than 40 mandates with attorneys and partnerships – we know the typical mistakes, tax traps and optimisation levers of the liberal profession.
Nationwide · digital
Set up fully digitally, fluent in DATEV and beA. Whether Munich, Hamburg, Cologne, Berlin or Frankfurt – we're as fast as your back office.
Proactive, not reactive
We reach out before the tax office does. Tax strategy for the current year – not for the last one.
Personal, not anonymous
A dedicated contact who knows you, your legal form and your numbers. Answers in hours, not weeks.
More than tax advisory
A network of respected law firms. Included.
With GUHR you join a client circle you'd otherwise only meet at professional conferences. Partners who speak openly about hourly rates, partner models, succession and growth – because they trust the same advisor.
A selection from our law firm client base
We name specific clients only with their approval. In the intro call we'll show you relevant cases from your niche.
What that means for you in concrete terms:
- 01
Partner round tables
Small-group meetings – topics such as hourly-rate pricing, converting to a PartG mbB, succession and partner retention. By invitation, under confidentiality.
- 02
Peer benchmarks
We mirror your profit per partner anonymously against comparable firms of your size and focus. So you see where you really stand.
- 03
Warm introductions
Looking for a cooperation partner in a practice area, a successor or an office-sharing arrangement? We connect you directly – with no commission jingle.
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 law firms
From the intro call to worry-free bookkeeping.
On average 14 days from the decision to switch to a live digital operation.
Intro call & status check
30 minutes. We review your legal form, client-money handling, tax burden and the biggest levers – free of charge.
01
Onboarding in 14 days
We handle the switch from your previous advisor, deploy DATEV and connect banking, trust accounts and your practice software (RA-MICRO, advoware, Actaport).
02
Ongoing support
Monthly management accounts, clean client-money separation, live numbers in the dashboard, a dedicated contact – plus proactive alerts as soon as we spot potential.
03
Annual review & strategy
Cash-basis or balance-sheet accounts, tax optimisation and a clear plan for the next year – from legal form and pension scheme to succession.
04
030 555 721 370FAQ
Answers for law firm owners.
What clients ask us most often before switching.
Intro call for law firms & attorneys
What your firm gives away in tax – we'll show you in 30 minutes.
You outline your setup, we name the concrete levers (legal form, client-money separation, pension scheme, succession) and send a written proposal within 48 hours. Nationwide and free of charge.