030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Solar & Renewables
Tax advisory for solar that pencils out every system.
We are the tax advisory for owners of solar installation firms, renewable-energy developers, asset operators and solar investors. We handle your bookkeeping and annual accounts reliably – and beyond that we master the zero VAT rate under § 12 (3) UStG (VAT Act), the income-tax exemption under § 3 No. 72 EStG (Income Tax Act), § 7g and the operator structures that decide your after-tax return – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in solar & renewables
- Dedicated point of contact
Sound familiar?
Problems solar businesses know all too well.
We talk to owners of installation firms, developers and asset operators every day. This is what we hear again and again:
The zero VAT rate is applied incorrectly on invoices.
When does the 0% VAT under § 12 (3) UStG apply, and when not? On mixed services, repairs and storage retrofits, invoicing goes wrong constantly – and the tax office corrects it retroactively.
The exemption for small systems is misunderstood.
§ 3 No. 72 EStG exempts up to 30 kWp per unit – but hardly any standard advisor knows the per-property and overall caps, mixed-use buildings and the effect on the deduction of business expenses.
You pay too much tax on larger systems.
Beyond the exemption, the investment deduction (IAB) and special depreciation under § 7g go unused – and no one shows you the effect on your IRR.
Feed-in tariff or direct marketing – no one runs the numbers cleanly.
EEG fixed tariff, market premium, PPA and self-consumption have entirely different income-tax and VAT consequences. Without clean treatment, margin disappears in the books.
Your tax advisor doesn't understand the asset business.
Construction withholding tax, partial completion, advance payments, storage, wallbox, roof lease – you have to explain your operator model before your advisor can even post an entry.
The bookkeeping trails your order volume.
Material purchased in advance, progress invoices, subcontractors, supply shortages and volatile module prices – the figures are rarely current when you need to price a job.
What changes for you
More clarity. Lower taxes. More return per system.
We are not a conventional tax firm. We deliver what you as management and operator really need – results, not just files.
Zero VAT rate invoiced with certainty.
We define your invoice templates for 0% VAT under § 12 (3) UStG, delimit mixed services and repairs and secure input-VAT recovery on purchases – audit-proof.
Lower your tax burden noticeably.
We review § 3 No. 72 EStG, the IAB, special depreciation under § 7g, an operator GmbH (limited company) and trade-tax relief – proactively, before the system goes live.
No surprises from the tax office.
We plan advance payments, construction withholding tax and preliminary VAT returns ahead of time. You know months earlier what is coming.
Time that flows into orders.
Receipts via app, banking automated, progress invoices and subcontractors posted directly. You no longer spend weekends on the books.
Return per project made visible.
We cleanly separate installation margin from operator return (IRR) and show, per project, what remains after tax – the basis for every investment decision.
Structures that scale with you.
From a one-person firm to an operator portfolio with a solar park – processes and corporate structure that grow with your asset base.
Personally from Karsten Guhr
In few industries does the tax structure decide the return as directly as in solar. A wrongly applied zero VAT rate costs you a five-figure sum after the fact; an overlooked special depreciation costs a whole year of return. I see installation firms that are technically brilliant but leave money on the table for tax reasons – and operators who have never calculated their IRR after tax. That is exactly where we come in: with clarity on every system before it goes live.
We know your business
We speak solar & renewables.
Zero VAT rate, kWp thresholds, EEG tariff, market premium, PPA, self-consumption, battery storage, roof lease, repowering – we know how a solar business and an asset portfolio work. You don't have to explain your model to us.
- 01
Zero VAT rate § 12 (3) UStG
0% VAT on the supply and installation of eligible systems since 2023. We delimit eligible from non-eligible services and secure your input-VAT recovery on purchases.
- 02
Income-tax exemption § 3 No. 72 EStG
Systems up to 30 kWp per residential or commercial unit are income-tax exempt – we check the per-property and 100-kWp overall cap and the impact on business-expense deductions.
- 03
EEG tariff vs. direct marketing
Fixed tariff, market premium and PPA differ significantly for tax. We treat feed-in, self-consumption and marketing cleanly in the books and for VAT.
- 04
Battery storage & self-consumption
Storage, self-consumption share and the deemed supply (unentgeltliche Wertabgabe): we calculate the VAT consequences and optimise allocation to business assets.
- 05
IAB & special depreciation § 7g
For systems beyond the exemption: up to 50% investment deduction upfront plus 20% special depreciation – a strong lever on the after-tax return.
- 06
Operator GmbH & trade tax
From what system size does an operator GmbH pay off? We review the extended property-based trade-tax relief, trade tax and the right shareholding structure.
- 07
Operator models & roof lease
Contracting, tenant-power (Mieterstrom) and roof-lease agreements: we structure the contractual and tax allocation of asset, income and usage rights.
- 08
Solar parks & investors
Ground-mounted systems and funds: straight-line and declining-balance depreciation, debt interest, loss offset under § 15b EStG and clear investor reporting.
Industry benchmarks
We know the margins in your field. And get more out for you.
We look after more than 50 solar businesses and asset operators nationwide and see real balance sheets every month – not spec sheets. We know the installation margin and operator return that are realistic in your segment and which tax levers meaningfully raise your after-tax return.
Typical margin or return (by segment)
- 8 – 15%Solar installer / trade firmEBIT margin · material- and labour-intensive · zero-rate VAT handling is mandatory
- 10 – 20%Renewables developer / EPCProject margin · development risk and partial completion drive the balance sheet
- 5 – 9%Asset operator (portfolio)IRR over the term · § 7g and operator structure raise the after-tax return
- 6 – 10%Investor / solar parkIRR over 20+ years · depreciation planning and debt leverage are decisive
How we raise your after-tax return – legally and without balance-sheet acrobatics:
- Investment deduction (IAB) § 7gClaim up to 50% of planned investments in advance to reduce profit – for systems beyond the exemption, a direct liquidity advantage in the investment year.
- Special depreciation § 7g20% special depreciation in the first five years on top of straight-line depreciation – pulling the tax burden into the high-return early phase of the system.
- Zero-rate VAT optimisationClean separation of eligible and non-eligible services under § 12 (3) UStG – no loss of input VAT, no retroactive correction at a tax audit.
- Operator GmbH & holdingFor larger portfolios an operator GmbH bundles income predictably; a holding parks participation income at an effective rate of roughly 1.5% instead of over 26% privately.
- Extended property-based trade-tax reliefWe check whether the trade-tax reduction (erweiterte Grundstückskürzung) applies and how to structure operating company and property so trade tax falls.
- Manage storage & self-consumptionOptimal allocation of storage and system to business assets, a clean deemed supply – self-consumption becomes a lever rather than a tax trap.
Why GUHR
Tax advisory that finally thinks with you.
We don't want to be the next advisor who writes "receipts by the 10th, please". We want to be the partner that makes your solar business and your assets more secure, more profitable and more predictable.
Specialised in solar & renewables
More than 50 mandates across installation, development and operation – we know the zero VAT rate, § 3 No. 72 EStG, § 7g and the typical pitfalls from practice.
Nationwide · digital
Set up entirely digitally. Whether Bavaria, North Rhine-Westphalia, northern Germany or Berlin – we support your business and your assets wherever they are.
Proactive, not reactive
We reach out before the system goes live. Structure and depreciation for the current project – not once the annual accounts are due.
Personal, not anonymous
A dedicated point of contact who knows your projects, your assets and your figures. Answers in hours, not weeks.
More than tax advisory
A network for the energy transition. Included.
With GUHR you become part of a client circle of installation firms, developers and operators who speak openly about margins, operator models, financing and growth – because they trust the same advisor.
A selection from our solar & renewables client circle
We name specific clients only with their consent. In the initial consultation we show you relevant cases from your niche.
What this means for you in concrete terms:
- 01
Founder round-tables
Quarterly meetings in a small circle – topics such as scaling, operator models, financing and portfolio building. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your installation margin and operator return anonymously against comparable firms of your size. So you see where you really stand.
- 03
Warm introductions
Looking for an EPC partner, financing for a solar-park project or a storage integrator? We connect you directly – without any commission strings attached.
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 solar businesses
From initial consultation to a return-optimised structure.
On average, 14 days from the decision to switch to a clean, running digital setup.
Initial consultation & status check
30 minutes. We review your setup, zero-rate VAT handling, tax burden and the biggest levers – free of charge.
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 and trade software.
02
Ongoing support
Monthly management accounts (BWA), live figures in the dashboard, correct preliminary VAT returns and construction withholding tax – plus proactive alerts as soon as we see optimisation potential.
03
Annual review & strategy
Balance sheet, IAB and § 7g planning, operator structure and a clear plan for the next financial year – not just a review, but a return concept.
04
030 555 721 370FAQ
Answers for solar businesses.
The questions you ask us most often before switching.
Initial consultation for solar & renewables
What your systems are giving away in tax – we'll show you in 30 minutes.
You describe your setup, we name the concrete levers (zero VAT rate, § 3 No. 72 EStG, IAB and § 7g, operator GmbH) and send a written proposal within 48 hours. Nationwide and free of charge.