030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Artists & Creatives
Tax advisory for artists & creatives who want to work freely.
We are the tax advisory for freelance artists, photographers and filmmakers, designers, musicians and authors. Bookkeeping and tax returns run reliably – on top of that we protect your freelancer status, the reduced 7% VAT rate and your KSK (the German Artists' Social Insurance Fund) obligations, and act as the partner who truly understands your fluctuating income – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in artists & creatives
- A dedicated point of contact
Sound familiar?
Problems artists and creatives know all too well.
We speak daily with freelancers in photography, film, design, music and writing. This is what we hear again and again:
Your income fluctuates – your prepayments don't.
A strong year, then a weak one – yet the tax office sets prepayments based on the old figures. In lean months, exactly the money you needed has already gone to the tax office.
The freelancer-versus-trade dispute.
Freelance artistic work under Sec. 18 of the German Income Tax Act (§ 18 EStG), or commercial trade? The line decides trade tax, chamber-of-commerce membership and accounting duties – and tax auditors love to overturn it.
7% or 19% VAT – no one explains it.
When you grant copyright, only 7% often applies (§ 12 Abs. 2 Nr. 7c UStG, the reduced VAT rate). Show 19% by mistake on the invoice and you either give away margin or risk a back-payment claim.
The KSK is a black box.
Insurance obligation, annual income declaration, KSK levy on creative work you buy in – one mistake and your affordable insurance cover or a clean levy calculation is at stake.
Performing abroad costs you twice.
Fees from abroad risk withholding tax; at home the withholding under § 50a EStG applies to foreign artists. Without knowledge of the double-taxation treaty (DTA), you pay two tax offices.
Your accountant doesn't understand your work.
Collecting societies, licences, usage rights, grants, prize money – you first have to explain to your advisor how a creative income even comes about.
What changes for you
More clarity. Less tax. More time for your work.
We are not a classic tax firm. We deliver what you as a freelancer really need – results, not just binders.
Prepayments that match your figures.
We actively bring your income-tax prepayments down as soon as a year runs weaker (§ 37 EStG) – your liquidity stays with you, not with the tax office.
Freelancer status – defended with confidence.
We draw a clean line between your artistic work and a commercial trade and document it so it withstands a tax audit – no trade tax, no nasty surprise.
The right VAT rate on every invoice.
We clarify when 7% applies to copyright and when 19% is due, and set up your invoice templates accordingly – correctly stated, no back-payment claim.
Liquidity through cash-basis VAT.
With cash-basis VAT accounting under § 20 UStG you remit VAT only when the client pays – not when you invoice. No advancing tax out of your own pocket.
KSK and collecting societies under control.
We prepare your KSK income declaration, review your levy obligation as a client, and correctly book distributions from VG Wort, GEMA or VG Bild-Kunst (Germany's collecting societies for authors, music and visual arts).
Foreign fees without double taxation.
We check the relevant double-taxation treaty, reclaim or credit withholding tax and handle the withholding under § 50a EStG cleanly – one performance, one tax.
Personally from Karsten Guhr
Few groups overpay tax as easily as creatives – not out of carelessness, but because no one understands their model. They state 19% instead of 7%, never use cash-basis VAT, misreport to the KSK, and set nothing aside in good years for the lean ones. This is exactly where we come in: we give you the structure in which your talent pays off – instead of leaking away to the tax office.
We know your business
We speak the language of creatives.
The KSK levy, the reduced VAT rate on copyright, cash-basis VAT, § 50a withholding, collecting societies, grants and prize money – we know how a creative income ticks. So you don't waste time explaining your work.
- 01
Artists' Social Insurance Fund (KSK)
Your insurance obligation as an artist and – if you buy in creative work yourself – your KSK levy obligation as a client. We declare income correctly and avoid back-payments.
- 02
Freelance (§ 18) vs. commercial trade
Artistic work under § 18 EStG drawn cleanly apart from a commercial trade – decisive for trade tax, accounting duties and your cash-basis P&L (EÜR).
- 03
7% VAT on copyright
The reduced rate under § 12 Abs. 2 Nr. 7c UStG when granting usage and copyright – correctly distinguished from the 19% on a pure service.
- 04
Cash-basis VAT (§ 20 UStG)
Remit VAT only when payment arrives instead of at invoicing – the single most important liquidity lever for freelancers with long payment terms.
- 05
Withholding § 50a EStG & DTA
For performances abroad and foreign artists: withholding under § 50a EStG, exemption and crediting via the double-taxation treaty – without double taxation.
- 06
Collecting societies
Recording distributions from VG Wort, GEMA and VG Bild-Kunst correctly as income – cleanly allocated for both VAT and income-tax purposes.
- 07
Steering fluctuating income
Actively adjusting prepayments under § 37 EStG and, where possible, smoothing income across years so a strong year doesn't push you into a higher tax bracket.
- 08
Small-business rule & business expenses
Reviewing the small-business rule under § 19 UStG and claiming studio, atelier and equipment optimally – from the camera lens to your music software.
Industry benchmarks
We know your industry's numbers. And we get more out for you.
We support over 50 artists and creatives nationwide and see real figures every year – not portfolios. We know what's normal in your niche, how sharply profits swing, and which tax levers push your after-tax margin higher.
Typical profit margin (fluctuating)
- 20 – 40%Photography & filmCommission-driven · high equipment costs · 7% on image licences
- 35 – 55%Design & illustrationFee- and licence-driven · usage rights as a 7% lever
- 15 – 35%Music & stageHighly volatile · GEMA/GVL · § 50a on foreign fees
- 40 – 60%Authors & contentLow fixed costs · VG Wort distributions · 7% on fees
How we raise your after-tax margin – legally and without balance-sheet acrobatics:
- Cash-basis VAT (§ 20 UStG)Remit VAT only when payment arrives instead of at invoicing – you no longer extend the tax office an interest-free loan.
- 7% instead of 19% VATUse the reduced rate correctly when granting copyright (§ 12 Abs. 2 Nr. 7c UStG) – a clean invoice, more margin, no back-payment claim.
- Actively steering prepaymentsHave income-tax prepayments reduced in good time under § 37 EStG in weaker years – keeping your liquidity predictable.
- Investment deduction (IAB) § 7gClaim up to 50% of planned investments in advance to reduce profit – ideal for cameras, studio tech, instruments or your next workstation.
- KSK optimisationA correct income declaration secures your affordable insurance cover; as a client, we avoid excessive KSK levies on creative work you buy in.
- Keeping freelancer statusA clean classification under § 18 EStG saves trade tax entirely – at a healthy margin, that quickly runs into four figures a year.
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 art more secure, more profitable and more predictable.
Specialised in artists & creatives
Over 50 creative engagements in recent years – we know the KSK, § 50a, the 7% rate and the industry's typical tax traps.
Nationwide · digital
Set up entirely digitally. Whether Berlin, Hamburg, Cologne, Munich or Leipzig – receipts and reporting run wherever you are, even on tour or on set.
Proactive, not reactive
We reach out before the tax office asks. Prepayments and tax strategy for the current year – not the last one.
Personal, not anonymous
A dedicated point of contact who knows you, your work and your numbers. Answers in hours, not weeks.
More than tax advice
A network of artists and creatives. Included.
With GUHR you become part of a client circle you'd otherwise only meet at gallery openings, festivals and trade fairs. Creatives who talk openly about fees, licences, grants and growth – because they trust the same advisor.
A selection from our artist & creative 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
Creative round-tables
Quarterly small-group meetings – topics like fee calculation, licensing models, grants and retirement provision for freelancers. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your key figures anonymised against comparable creatives of your discipline and size. So you see where you really stand on fees and margin.
- 03
Warm introductions
Looking for a copyright lawyer, an agency partner or a collaboration? 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 creatives
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 freelancer status, VAT rate, KSK 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
Digital cash-basis P&L (EÜR), VAT returns, KSK declaration and a dedicated point of contact – plus proactive alerts as soon as we see optimisation potential.
03
Annual review & strategy
Tax return, prepayment steering and a clear plan for the next year – including retirement provision and reserves for the lean months.
04
030 555 721 370FAQ
Answers for artists and creatives.
The questions we're asked most before you switch.
Intro call for artists & creatives
What you give away in tax – we show you in 30 minutes.
You outline your setup, we name the concrete levers (cash-basis VAT, 7% VAT, KSK, § 50a on foreign fees, prepayment steering) and send a written proposal within 48 hours. Nationwide, free and non-binding.