030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Mobility & Automotive
Tax advisory for car dealers who have to get the numbers right.
We are the tax firm for owners of car dealerships, automotive businesses, workshops and mobility firms. We handle bookkeeping and annual accounts reliably – and beyond that we get your margin-scheme VAT (§ 25a UStG), EU vehicle trade and stock valuation in order and show you the real margin after tax. Nationwide, digital and personal.
Nationwide · 100% digital- Specialised in Mobility & Automotive
- A personal point of contact
Sound familiar?
Problems dealership owners know all too well.
We talk to owners in vehicle trade, workshops and e-mobility every day. This is what we hear again and again:
The margin scheme is being applied incorrectly.
The used-car margin scheme (§ 25a UStG) has to be calculated correctly, documented cleanly and tracked per vehicle – one mistake here costs you a five-figure sum at the next audit.
Your vehicle stock ties up capital that no one is steering.
Standing days, write-downs, slow movers sitting on the forecourt – you see the bank balance, but not which vehicle in stock is quietly burning money.
EU trade and intra-Community acquisition are a blind flight.
Single-vehicle taxation of new cars, acquisition VAT, proof-of-evidence duties – every re-import risks a mistake that only surfaces at the audit.
You pay too much tax.
No one shows you the levers – not on legal form, not on the investment deduction (IAB) for the vehicle lift, not on a holding company above the dealership.
Your tax advisor doesn't get your business.
Demo cars, own-use, the agency model, the e-charging premium (THG), workshop loyalty – you end up explaining how a dealership works instead of getting answers.
Margins in vehicle trade are thin – every mistake hurts.
When the EBIT margin on new cars is only 1 to 2%, tax precision decides your result, not the next sale.
What changes for you
More clarity. Less tax. More time for the forecourt.
We are not a classic tax firm. We deliver what you actually need as an owner – results, not just binders.
A margin scheme that withstands any audit.
The § 25a UStG margin scheme calculated cleanly, documented per vehicle, standard and margin taxation clearly separated. You sleep soundly when the tax audit rolls in.
You see your real margin – per division.
New cars, used cars, workshop, parts: analysed separately. You know which division carries your result and which only generates revenue.
Vehicle stock under control.
Stock valuation, standing days and write-downs monitored continuously. At the reporting date we show you exactly where tied-up capital and hidden losses sit.
EU trade set up compliantly.
Intra-Community acquisition, single-vehicle taxation and proof duties turned into a clean standard process – not a risk with every re-import.
A noticeably lower tax burden.
We review legal form, managing-director pay, investment deductions for workshop and charging infrastructure and a holding structure – proactively, not first in April.
Structures that carry the succession.
Whether handing over to the next generation or selling to a group dealer: we position the dealership so that succession becomes plannable.
Personally from Karsten Guhr
A dealership rarely fails on sales. It fails on a miscalculated margin scheme, on vehicles sitting too long on the forecourt, and on a trading margin that is only one or two percent to begin with. That is exactly where we come in: we turn § 25a, EU trade and stock valuation into one clean process – and give you the numbers to steer profitably instead of just selling.
We know your business
We speak dealership.
Margin scheme, single-vehicle taxation, demo cars, standing days, the e-charging premium (THG), the agency model, residual-value risk – we know how a dealership ticks. So you don't waste time explaining your model.
- 01
Margin scheme § 25a UStG
For used cars bought without input-VAT deduction, only the margin is taxed. We cleanly separate standard and margin taxation and document every vehicle audit-proof.
- 02
EU trade & intra-Community acquisition
New cars and re-imports from the EU: single-vehicle taxation of new vehicles, acquisition VAT and proof duties – a standard setup instead of a case-by-case risk.
- 03
Demo cars & own-use
Demo and company vehicles, withdrawals and free-of-charge transfers recorded correctly for VAT and income tax – a classic audit focus.
- 04
Workshop & service revenue
Labour, parts, warranty and manufacturer guarantee cleanly separated – the service division carries your margin when trade only generates revenue.
- 05
Company cars: 1% vs. 0.25% / 0.5%
Your customers' company-car taxation is your sales argument: the 1% rule, the halved base for hybrids and 0.25% for pure EVs – we provide the calculation.
- 06
Charging infrastructure & e-charging premium (THG)
Claim wall boxes and charging points via the IAB and special depreciation, recognise revenue from the German e-charging (THG) premium correctly and treat it right for VAT.
- 07
Leasing, residual value & financing
Residual-value risk, put options and buy-back obligations shown correctly on the balance sheet – so a residual-value drop doesn't burden your accounts unnoticed.
- 08
The manufacturers' agency model
Switching from independent dealer to agent flips your revenue, stock and margin picture entirely. We map agency commission and consignment stock cleanly.
Industry benchmarks
We know your industry's margins. And we get more out for you.
We look after more than 50 businesses in the mobility sector and see real accounts every month – not manufacturer brochures. We know what's normal for your segment, where you should be, and which tax levers lift your after-tax margin.
Typical EBIT range
- 1 – 2%Brand dealership (new & used cars)Volume-driven · the result comes from service, not from trade
- 2 – 5%Independent trade / used carsMargin-driven · a clean margin scheme is a must
- 6 – 12%Workshop & serviceConsiderably stronger margins · utilisation and hourly rate are decisive
- 5 – 15%E-mobility / mobility startupScalable via service and charging revenue · THG premium as a lever
How we lift your after-tax margin – legally and without balance-sheet acrobatics:
- Holding structureThe business's profits flow into a holding roughly 95% tax-free (§ 8b KStG) – effectively around 1.5% instead of over 26% at private level. Ideal for the property under the dealership.
- Investment deduction (IAB)Claim up to 50% of planned investments against profit in advance – for the vehicle lift, diagnostic equipment, charging infrastructure and demo cars.
- Optimised stock valuationConsistent use of the lower-of-cost-or-market principle and ongoing write-downs on standing-days vehicles reduce the profit on slow movers – real cash at year-end.
- Property into business assets or the holdingStructure the business plot and workshop building via a property company – depreciation, rent and later succession split cleanly for tax.
- Managing-director payA mix of salary, bonus, pension commitment and distribution – tuned to your fluctuating trading margin, not to a standard formula.
- E-charging premium (THG) & subsidiesRecognise revenue from the German e-charging (THG) premium and charging-infrastructure subsidies cleanly and treat it correctly for VAT – a revenue stream many give away.
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 business safer, more profitable and more predictable.
Specialised in Mobility & Automotive
Over 50 engagements across trade, workshop and e-mobility – we know the typical mistakes in § 25a, EU trade and stock valuation, and the real optimisation levers.
Nationwide · digital
Set up entirely digitally. Till, DMS and DATEV connections run automatically – whether your forecourt is in Munich, Hamburg, Cologne or Leipzig.
Proactive, not reactive
We reach out before the tax office or the auditor asks. Tax strategy for the current year, not the last one.
Personal, not anonymous
One dedicated contact who knows your business, your divisions and your numbers. Answers in hours, not weeks.
More than tax advisory
A network of successful businesses. Included.
With GUHR you join a client circle you would otherwise only meet at industry events and manufacturer conferences. Owners who speak openly about margin, standing days, the agency model and succession – because they trust the same advisor.
A selection from our mobility 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 steering standing days, the agency model, the e-mobility transition and succession. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your metrics anonymously against comparable businesses of your size and focus. So you see where your margin really stands.
- 03
Warm introductions
Looking for a buyer, a successor or a partner for the e-mobility transition? 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 dealerships
From intro call to worry-free bookkeeping.
On average 14 days from the decision to switch to a running digital operation – including till and DMS integration.
Intro call & status check
30 minutes. We review your setup, margin scheme, stock valuation 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, DMS (e.g. CARE, LOCOSOFT, autixo) and banking automatically.
02
Ongoing support
Monthly management accounts with per-division analysis, live numbers in a dashboard, one dedicated contact – plus proactive alerts as soon as we see optimisation potential.
03
Annual review & strategy
Accounts, stock valuation, tax optimisation and a clear plan for the next financial year – not just a look back, but a growth and succession concept.
04
030 555 721 370FAQ
Answers for dealership owners.
What you most often ask us before switching.
Intro call for Mobility & Automotive
What your business is leaving on the table – we'll show you in 30 minutes.
You describe your setup, we name the concrete levers (margin scheme, EU trade, stock valuation, holding, IAB) and send a written proposal within 48 hours. Nationwide and free of charge.