030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Construction & Trades
Tax advisory for construction & trades that is at home on the site.
We are the tax advisors for owners of construction firms, skilled-trade businesses and specialist contractors. We handle your bookkeeping, payroll and annual accounts reliably – and beyond that we secure your exemption certificate, book reverse charge (§ 13b) and work in progress cleanly into the balance sheet and keep your liquidity predictable. Nationwide, digital and personal.
Nationwide · 100% digital- Specialised in construction & trades
- Personal point of contact
Sound familiar?
Problems that construction and trade owners know all too well.
We speak with owners from shell construction, fit-out, roofing and landscaping every day. This is what we hear again and again:
Your bank balance says nothing about your real profit.
Progress payments come in, materials and wages go out – but your work in progress appears nowhere. A full order book feels wealthy while the balance sheet shows a loss.
Construction withholding tax eats 15% of your invoice.
Without a valid exemption certificate your client withholds 15% under § 48 EStG (German Income Tax Act, construction withholding tax) and pays it to the tax office. That cash is gone at once – often in the middle of a project.
Reverse charge (§ 13b) turns your invoices into a minefield.
Reverse charge on construction services, net instead of gross invoicing, the recipient becoming liable for the VAT – one wrong entry and you are on the hook for the tax.
You pay too much tax.
No one shows you the levers: the investment deduction (IAB) and special depreciation under § 7g for machinery and vehicles, warranty provisions, the right managing-director salary, the right legal form.
SOKA-Bau, minimum wage and per-diems overwhelm payroll.
Construction minimum wage, SOKA-Bau contributions (the sector's social fund), meal allowances and per-diems for fitters – every mistake costs real money and back payments at the next audit.
Your tax advisor doesn't understand the building trade.
Supplements, cash discounts, interim and final invoices, warranty retentions – you first have to explain to your advisor how a construction site is even billed.
What changes for you
More clarity. Fewer taxes. Predictable liquidity on site.
We are not a classic tax firm. We deliver what you as a firm owner really need – results, not just ring binders.
Crystal-clear numbers – despite running sites.
A live P&L with valued work in progress and a liquidity view across all projects. You see the real margin per site, not just the bank balance at month-end.
Exemption certificate secured for good.
We make sure your exemption certificate under § 48b EStG stays valid without gaps – no more 15% withholding, the cash stays in your business.
Reverse charge (§ 13b) handled soundly.
Reverse charge, net invoices and property-developer delineation run cleanly – no liability for incorrectly shown VAT and no nasty surprises at the VAT audit.
Noticeably lower tax burden.
Investment deduction and special depreciation under § 7g, warranty provisions, legal form and managing-director salary – we check every lever proactively, not just in April.
Liquidity that withstands material prices.
We plan your tax across the project lifetime, smooth advance payments and keep material-price swings in view. You know months earlier what is coming.
Structures that make the business ready for handover.
Legal form, a holding company and an early-planned handover – we build the structure that passes your business safely to the next generation or a buyer.
Personally from Karsten Guhr
A construction or trade business rarely fails for lack of orders. It fails because of a balance sheet that hides the work in progress, a missing exemption certificate and a liquidity position that cannot withstand the next wave of material prices. That is exactly where we come in: we value your sites correctly, secure your exemption and give you the clarity to steer your business – instead of just reacting.
We know your business
We speak construction language.
Construction withholding tax, exemption certificate, reverse charge (§ 13b), work in progress, progress and final invoices, supplements, SOKA-Bau, per-diems – we know how a construction and trade business ticks. So you waste no time explaining your business model.
- 01
Construction withholding tax § 48 EStG
Avoid the 15% withholding: we secure your exemption certificate under § 48b and check where you yourself, as the recipient, must withhold and remit the tax.
- 02
Reverse charge § 13b UStG
The recipient's liability for VAT on construction services delineated cleanly – when net is shown, when it isn't, and how you avoid liability.
- 03
Work in progress & revenue recognition
Partly finished services capitalised and valued correctly at the balance-sheet date – so no phantom losses arise and profit lands in the right year.
- 04
Progress, interim & final invoices
Clean receivables management across progress payments, cash discounts and warranty retentions – for liquidity that fits the site, not the calendar.
- 05
Warranty provisions & supplements
Warranty and defect risks provisioned in a legally sound way, supplements allocated to the right period – reducing profit in exactly the right year.
- 06
IAB & special depreciation § 7g
Excavators, machinery, vehicles and tools: deduct up to 50% of planned investments in advance plus 20% special depreciation – profit-reducing when you need it.
- 07
Payroll in construction: SOKA, minimum wage, per-diems
Construction minimum wage, SOKA-Bau contributions, meal allowances and per-diems for fitters – we run payroll audit-proof and minimise your non-wage labour costs.
- 08
Trade tax & legal form
GmbH, sole proprietorship or partnership – we optimise the trade-tax rate, the credit against income tax under § 35 EStG and the structure that fits your margin.
Industry benchmarks
We know the margins in construction. And get more out for you.
We look after more than 50 construction and trade businesses in Germany and see real balance sheets every month – not tender calculations. We know what is typical in your trade, where you should be and which tax levers pull your after-tax margin upward.
Typical EBIT range
- 3 – 8 %Main construction / shell buildingMaterial- and labour-intensive · work in progress and liquidity are decisive
- 6 – 12 %Fit-out (plumbing/HVAC, electrical, drywall)Higher value added · reverse charge (§ 13b) and supplement management as levers
- 5 – 10 %Roofing & carpentryWeather- and utilisation-dependent · vehicle fleet and § 7g apply strongly
- 6 – 14 %Garden & landscapingSeasonal · machinery park and warranty provisions as tax levers
This is how we lift your after-tax margin – legally and without balance-sheet acrobatics:
- Secure the exemption certificateA gap-free exemption certificate under § 48b EStG avoids the 15% withholding on every invoice – your liquidity stays fully in the business.
- Steer work in progressValuing partly finished services at the reporting date shifts profit predictably between years – ideal for smoothing tax progression, advance payments and back payments.
- IAB & special depreciation § 7gDeduct up to 50% of planned investments in advance plus 20% special depreciation for machinery, excavators and vehicles – profit-reducing exactly when you need it.
- Warranty provisionsDefect and warranty risks from ongoing projects provisioned in a legally sound way – lowering profit in the right year instead of surprising you later.
- Trade tax & § 35 EStGRate optimisation, crediting the trade tax against income tax and the right legal form – often several thousand euros per year.
- Holding & MD compensationWith a GmbH: park participation income via a holding effectively at around 1.5% tax and align salary, bonus and distribution optimally with your margin.
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 business safer, more profitable and ready for handover.
Specialised in construction & trades
More than 50 mandates from shell construction, fit-out, roofing and landscaping – we know the typical mistakes with § 13b, withholding tax and payroll, and the real optimisation levers.
Nationwide · digital
Set up entirely digitally. Whether Munich, Hamburg, Cologne, Berlin or Leipzig – we are as fast as your site management.
Proactive, not reactive
We reach out before the tax office or SOKA-Bau asks. Tax strategy across the project lifetime – not only after the final invoice.
Personal, not anonymous
A dedicated point of contact who knows your sites, your numbers and your billing. Answers in hours, not weeks.
More than tax advisory
A network of strong construction and trade businesses. Included.
With GUHR you become part of a client circle you would otherwise only meet on site or at the guild meeting. Owners who speak openly about calculation, margin, staff and succession – because they trust the same advisor.
A selection from our construction & trade client circle
We only name specific clients once released to do so. In the initial call we show you relevant cases from your niche.
What that means for you in concrete terms:
- 01
Owner round-tables
Quarterly meetings in a small circle – topics such as calculation, retaining skilled staff, legal form and business handover. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your key figures anonymously against comparable businesses of your size and trade. So you see where your margin really stands.
- 03
Warm introductions
Looking for a subcontractor for a trade, a partner for a large project or a succession opportunity? We connect you directly – with no commission chatter.
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 construction & trades
From the initial call to worry-free bookkeeping.
On average 14 days from the decision to switch to a running digital operation.
Initial call & status check
30 minutes. We check your exemption certificate, your § 13b setup, the valuation of your work in progress and the biggest tax levers – free of charge.
01
Onboarding in 14 days
We handle the switch from your previous advisor, set up DATEV and connect your banking, trade software or existing bookkeeping including payroll.
02
Ongoing support
Monthly P&L with valued sites, live figures in the dashboard, a dedicated contact – plus proactive alerts as soon as we see optimisation potential.
03
Annual review & strategy
Balance sheet, tax optimisation and a clear plan for the next financial year – right through to a succession and handover strategy for your business.
04
030 555 721 370FAQ
Answers for construction and trade owners.
What clients ask us most often before switching.
Initial call for construction & trades
What your business is giving away in tax – we'll show you in 30 minutes.
You describe your business and your sites, we name the concrete levers (exemption certificate, § 13b, work in progress, § 7g, trade tax) and send a written proposal within 48 hours. Nationwide and free of charge.