030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · IT & Software
Tax advisory for IT & software that wants to scale.
We are the tax advisory for owners and managing directors of IT service providers, system houses, software companies and managed service providers. Bookkeeping and annual accounts run reliably – on top of that we secure the R&D tax allowance, capitalised in-house development and special depreciation for you, and act as the sparring partner who truly understands your business – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in IT & software
- A dedicated point of contact
Sound familiar?
Problems IT managing directors know all too well.
We speak daily with owners of system houses, software firms and managed service providers. This is what we hear again and again:
You leave the R&D tax allowance on the table.
You develop your own software, but no one ever explained the R&D tax allowance under the FZulG (German Research Allowance Act) – up to €1 million per year that simply goes unclaimed.
In-house development is expensed in full.
Your developer salaries hit the P&L in full every year. That depresses your result, weakens your balance sheet for banks and investors – and no one reviews the capitalisation option.
Reverse charge and SaaS invoices are flying blind.
AWS, Azure, GitHub, Vercel – foreign cloud invoices and cross-border B2B services. VAT gets guessed rather than mapped cleanly under Sec. 3a of the German VAT Act (§ 3a UStG).
Fear of a bogus self-employment claim.
You work with freelance developers. If the pension insurance authority (DRV) audits you, retroactive social-security claims spanning years can threaten your very existence.
You pay too much tax.
No one shows you the levers – not on director's pay, not on a holding structure, not on the investment deduction (IAB), special depreciation or employee participation.
Your accountant doesn't understand your model.
Recurring licence revenue, MRR, body leasing, project accruals, cloud costs in USD – you first have to explain to your advisor how IT even works.
What changes for you
More clarity. Less tax. More time for the product.
We are not a classic tax firm. We deliver what you as management really need – results, not just binders.
The R&D allowance turns into cash.
We identify eligible development projects, obtain the certificate from the BSFZ (the German R&D certification body) and file the claim – up to €1 million per year that directly reduces your tax burden.
A balance sheet that shows your software.
We review the capitalisation of self-created software (Sec. 248 (2) of the German Commercial Code, § 248 Abs. 2 HGB) and use the one-year depreciation for digital assets – for a result that convinces banks and investors.
Noticeably lower your tax burden.
We review legal form, director's remuneration, the investment deduction (IAB) and special depreciation, holding structure and grants – proactively, not in April.
VAT and reverse charge set up cleanly.
A standard setup for cloud purchasing, SaaS sales and cross-border B2B services. No more guessed VAT – handled correctly under § 3a UStG.
No more bogus self-employment risk.
We assess your freelancer relationships, draft legally sound contracts and support status determination procedures – so a DRV audit is no longer a shock.
Structures that grow with you.
Processes that scale from 5 to 50 employees, plus ESOP/VSOP models and a holding that prepares you for a later exit.
Personally from Karsten Guhr
Few industries leave as much tax advantage on the table as IT. Firms develop their own software for years, expense everything and ignore the R&D tax allowance – amounts that can run into six or seven figures. This is exactly where we come in: we turn your development work into a genuine tax and balance-sheet advantage – instead of a cost block that drags down your result.
We know your business
We speak IT language.
In-house development, MRR and licence models, body leasing, cloud costs in USD, freelance developers, reverse charge – we know how an IT firm ticks. So you don't waste time explaining your business model.
- 01
R&D tax allowance (FZulG)
We assess your development projects, obtain the BSFZ certificate and file for up to €1 million in allowance per year – including retroactively for open years.
- 02
Capitalising self-created software
Using the option under § 248 Abs. 2 HGB correctly: capitalise in-house development instead of expensing it immediately – for a strong result or a deliberately lower tax base.
- 03
One-year depreciation for digital assets
Depreciate software, computers and peripherals in the year of acquisition under the German Ministry of Finance (BMF) guidance – for a fast tax benefit on every tech investment.
- 04
Investment deduction (IAB) & special depreciation § 7g
Claim up to 50% of planned investments in advance to reduce profit, plus 40% special depreciation – ideal for servers, hardware and data-centre technology.
- 05
Reverse charge & VAT on cloud/SaaS
AWS, Azure, GitHub and cross-border B2B IT services handled cleanly under § 3a Abs. 2 UStG – including EC Sales Lists (Zusammenfassende Meldung) and reporting duties.
- 06
Freelance developers & bogus self-employment
Status determination, DRV risk and legally sound contracts – we draw a clean line between freelance work and employment before the audit arrives.
- 07
Employee participation ESOP/VSOP
Retain key developers via § 19a EStG (German Income Tax Act) instead of pure pay rises – deferred taxation, protected cash flow, a real incentive.
- 08
Holding & exit of the IT GmbH
Investment income taxed almost tax-free in the holding under § 8b KStG (Corporate Income Tax Act) – and a share sale prepared correctly years in advance.
Industry benchmarks
We know your industry's margins. And we get more out for you.
We support IT service providers, system houses and software firms nationwide and see real balance sheets every month – not pitch decks. We know what's normal in your segment, where you should be, and which tax levers push your after-tax margin higher.
Typical EBIT range
- 5 – 12%IT staffing / body leasingPayroll-driven · utilisation and hourly rate decide the outcome
- 10 – 18%System house & managed servicesMix of projects and recurring · contract margin is the lever
- 15 – 25%IT consultingExpertise-driven · director's pay and holding as levers
- 20 – 35%Software product / licence / SaaSScalable via recurring revenue · R&D allowance almost always applies
How we raise your after-tax margin – legally and without balance-sheet acrobatics:
- R&D tax allowance (FZulG)Up to €1 million per year for your in-house development – as a direct credit against your tax burden, payable even at a loss. Many IT firms don't know they are eligible.
- Software capitalisation & one-year depreciationCapitalise self-created software under § 248 Abs. 2 HGB and depreciate digital assets immediately under BMF guidance – steering your result and tax base deliberately.
- Investment deduction (IAB) & special depreciation § 7gUp to 50% IAB plus 40% special depreciation on servers, hardware and technology – pull the tax benefit forward before you invest.
- Holding structureGmbH investment income is effectively parked in a holding at around 1.5% tax (§ 8b KStG) – instead of over 26% at the personal level. Exit preparation included.
- Optimising director's remunerationA mix of salary, bonus, pension commitment and distribution tuned to your margin and tax allowances – instead of a standard formula.
- Employee participation instead of gross payESOP/VSOP and § 19a models retain your key developers and reduce ongoing payroll cost – without straining cash flow.
Why GUHR
Tax advisory that finally thinks ahead.
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 IT firm safer, more profitable and more predictable.
Specialised in IT & software
Over 50 IT and software engagements in recent years – we know the R&D allowance, software capitalisation, bogus self-employment and the industry's typical tax traps.
Nationwide · digital
Set up entirely digitally. Whether Munich, Hamburg, Cologne, Berlin or Leipzig – we work as agile and fast as your dev team.
Proactive, not reactive
We reach out before the tax office asks. Tax strategy for the current year – not the last one.
Personal, not anonymous
A dedicated point of contact who knows you, your product and your numbers. Answers in hours, not weeks.
More than tax advice
A network of strong IT entrepreneurs. Included.
With GUHR you become part of a client circle you'd otherwise only meet at industry conferences. Founders and managing directors who talk openly about rates, MRR, participation models and exits – because they trust the same advisor.
A selection from our IT & software client base
We only name specific clients with their consent. In the intro call we show you relevant cases from your niche.
What this means for you in concrete terms:
- 01
Founder round-tables
Quarterly small-group meetings – topics like pricing, the R&D allowance, building a holding, exits and staff retention. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your key figures anonymised against comparable IT firms of your size and segment. So you see where you really stand.
- 03
Warm introductions
Looking for a partner for a subproject, a cooperation partner or an M&A opportunity? We connect you directly – without commission games.
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 IT firms
From intro call to worry-free bookkeeping.
On average 14 days from the decision to switch to running digital operations.
Intro call & status check
30 minutes. We review your setup, tax burden, R&D allowance potential and the biggest levers – free and non-binding.
01
Onboarding in 14 days
We handle the switch from your previous advisor, set up DATEV and connect banking, Lexoffice, sevdesk or your existing bookkeeping.
02
Ongoing support
Monthly management accounts (BWA), live figures in the dashboard, a dedicated point of contact – and proactive alerts as soon as we see optimisation potential.
03
Annual review & strategy
Financial statements, the R&D allowance filing, 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 IT managing directors.
The questions we're asked most before you switch.
Intro call for IT & software
What your IT firm gives away in tax – we show you in 30 minutes.
You outline your setup, we name the concrete levers (R&D allowance, software capitalisation, reverse charge, holding, director's pay) and send a written proposal within 48 hours. Nationwide, free and non-binding.