030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Retail
Tax advisory for retail that's built to last.
We are the tax firm for owners of bricks-and-mortar stores, specialist retail and multi-store operations. We handle bookkeeping and annual accounts reliably – and beyond that we make your cash accounting audit-proof, keep your margin stable in tough times and give you clear numbers. Nationwide, digital and personal.
Nationwide · 100% digital- Specialised in retail
- A personal point of contact
Sound familiar?
Problems retailers know all too well.
We talk to owners in specialist retail, fashion, fine food and multi-store operations every day. This is what we hear again and again:
The fear of an unannounced cash inspection.
An auditor walks into your store without notice (a Kassen-Nachschau under § 146b AO). Is your TSE active, your cash book complete and your process documentation in place – or does it get uncomfortable?
Your cash accounting isn't GoBD-proof.
Missing counting protocols, daily closings that aren't locked, a TSE without certification – in case of doubt the tax office adds an estimate, and that costs real money.
You pay too much tax.
No one shows you the levers – not on legal form, the investment deduction (IAB), the store property or a holding above your outlets.
The margin is thin – and you see it too late.
Cost of goods, cash discounts, write-downs, rent and staff eat into gross profit. The management accounts arrive two months late, and decisions come from the gut.
Your tax advisor doesn't understand retail.
7% or 19%? How do you book vouchers, returns, spoilage? You end up explaining how your day-to-day business works instead of getting answers.
Store and online shop drift apart.
You've long been selling online too, but VAT, OSS and the link with the till are a patchwork – nobody has set it up cleanly.
What changes for you
More clarity. Less tax. An audit-proof till.
We are not a classic tax firm. We deliver what you actually need as an owner – results, not just binders.
A till that survives any audit.
TSE, cash book, counting protocols and GoBD process documentation set up cleanly. The cash inspection loses its terror.
Crystal-clear numbers – every month.
Live management accounts with gross profit per product group and store, a liquidity view and an honest contribution margin after cost of goods and rent.
A noticeably lower tax burden.
We review legal form, the investment deduction, a holding above your outlets, the store property and inventory valuation – proactively, not first in April.
Time that flows back into the store.
Receipts via app, banking automated, till data feeding straight into DATEV. No more evenings spent on the cash book.
VAT rates and omnichannel under control.
7% / 19% cleanly separated, online shop, OSS and till connected. One setup that maps store and online properly.
Structures that grow with you.
From a single store to a multi-store operation: processes that scale from one to ten outlets – without reinventing the bookkeeping.
Personally from Karsten Guhr
A store rarely fails on a lack of customers. It fails on a till that can't withstand an audit, on a margin nobody sees in time, and on taxes no one planned for. That is exactly where we come in: we make your till audit-proof, show you your real gross profit – and make sure more of it stays with you at the end.
We know your business
We speak retail.
Cash book, TSE, counting protocol, lower-of-cost-or-market, product groups, gross profit, write-downs, OSS – we know how a store ticks. So you don't waste time explaining your model.
- 01
GoBD-compliant cash accounting
Proper recording of cash takings, locked daily closings and complete cash books – the foundation of every tax audit.
- 02
TSE requirement & certification
Every electronic till needs a certified technical security device (TSE). We check the TSE, its registration and the mandatory receipt-issuing duty.
- 03
Cash inspection under § 146b AO
The unannounced in-store inspection is the biggest risk in retail. We make your till and documentation robust enough to withstand it.
- 04
Stocktaking & inventory valuation
Valuation under the lower-of-cost-or-market principle, write-downs on slow-movers, spoilage and breakage – recorded correctly, it lowers your profit entirely legally.
- 05
VAT rates 7% / 19%
Food, books, non-food, food-to-go – separating the rates correctly in your merchandise system and till is a key audit focus.
- 06
Omnichannel & OSS
Store plus online shop cleanly connected: EU distance sales via the One-Stop-Shop scheme, click & collect, marketplaces – one setup, not isolated silos.
- 07
Vouchers & returns
Single-purpose vs. multi-purpose vouchers, provisions for returns and unredeemed vouchers – mapped correctly for both VAT and the balance sheet.
- 08
Purchasing, cash discounts & terms
Rebates, cash discounts and annual bonuses booked correctly – so your cost of goods and gross profit reflect reality.
Industry benchmarks
We know retail margins. And we get more out for you.
We look after more than 50 retailers in Germany and see real numbers every month – not shop-window turnover. We know the gross profit that's normal for your niche, where you should be, and which tax levers lift your after-tax margin.
Typical EBIT range
- 3 – 7%Owner-run specialist retailAdvice-led · gross profit often 35 – 45%, but rent and staff ratio weighs it down
- 2 – 6%Fashion & lifestyleSeasonal stock and write-downs are decisive · inventory valuation as a lever
- 1 – 4%Food & fine foodLow margin, high turnover · separating 7/19% cleanly is a must
- 3 – 8%Chain / multi-store operatorEconomies of scale · a holding structure and central bookkeeping are decisive
How we lift your after-tax margin – legally and without balance-sheet acrobatics:
- Holding structureProfits of the trading GmbH flow into a holding roughly 95% tax-free (§ 8b KStG) – effectively around 1.5% instead of over 26% at private level.
- Optimised inventory valuationConsistent lower-of-cost-or-market treatment plus write-downs on slow-movers and seasonal stock lower the profit on inventory legally – real cash saved at year-end.
- Investment deduction (IAB)Claim up to 50% of planned investments against profit in advance – ideal for store fit-out, refrigeration, till systems and shelving.
- Store property & special depreciationHold the store premises in the right structure and use special depreciation and refurbishment – instead of handing rent to third-party landlords.
- Legal form & MD payOnce your margin is stable, switching to a GmbH pays off. A mix of salary, bonus and distribution tuned to your gross profit, not a standard formula.
- Succession & handoverSet the structure early for handing over to children or a buyer – use the allowances under the German Inheritance Tax Act (ErbStG) instead of paying high gift or inheritance tax later.
Why GUHR
Tax advisory that finally thinks ahead.
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 retail business safer, more profitable and more predictable.
Specialised in retail
Over 50 retail engagements in recent years – we know the typical till errors, audit focuses and optimisation levers.
Nationwide · digital
Set up entirely digitally. Till data, DATEV and reporting run automatically – whether your store is in Hamburg, Cologne or Munich.
Proactive, not reactive
We reach out before the tax office asks – and before a cash inspection is at your door. Tax strategy for the current year, not the last one.
Personal, not anonymous
One dedicated contact who knows your assortment, your outlets and your numbers. Answers in hours, not weeks.
More than tax advisory
A network of successful retailers. Included.
With GUHR you join a client circle you would otherwise only meet at trade fairs. Owners who speak openly about margin, purchasing, staff and succession – because they trust the same advisor.
A selection from our retail client circle
We only name specific clients with their consent. In the intro call we'll show you relevant cases from your niche.
What that means for you in practice:
- 01
Owner round-tables
Quarterly small-group meetings – topics like purchasing terms, store expansion, building a holding and succession. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your metrics anonymously against comparable retailers of your size and niche. So you see where your gross profit really stands.
- 03
Warm introductions
Looking for a store designer, a merchandise-management system or a successor for your business? We connect you directly – no commission chasing.
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 retailers
From intro call to audit-proof bookkeeping.
On average 14 days from the decision to switch to a running digital operation – including till integration.
Intro call & till check
30 minutes. We review your cash accounting, TSE, tax burden and the biggest levers – free of charge.
01
Onboarding in 14 days
We handle the switch from your current advisor, set up DATEV and connect your till system, merchandise management and banking.
02
Ongoing support
Monthly management accounts with gross profit per product group, live numbers in a dashboard, one dedicated contact – plus proactive alerts as soon as we see potential.
03
Annual review & strategy
Accounts, inventory valuation, tax optimisation and a clear plan for the next financial year – not just a look back, but a growth concept.
04
030 555 721 370FAQ
Answers for retailers.
What you most often ask us before switching.
Intro call for retailers
What your store is leaving on the table – we'll show you in 30 minutes.
You describe your setup, we review your till and name the concrete levers (cash accounting, inventory valuation, holding, IAB) and send a written proposal within 48 hours. Nationwide and free of charge.