030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Online Platforms
Tax advisory for online platforms that want to scale.
We are the tax advisory firm for operators of marketplaces, intermediary and booking platforms as well as sharing and gig models. We map take rate, pass-through payouts and reporting obligations cleanly – giving you clear numbers, lower taxes and a sparring partner who genuinely understands your platform model – nationwide, 100% digital and personal.
Nationwide · 100% digital- Specialised in online platforms
- A dedicated point of contact
Sound familiar?
Problems platform operators know all too well.
We talk to founders and managing directors of marketplaces and intermediary platforms every day. This is what we hear again and again:
Your revenue looks huge – your margin doesn't.
The gross volume of every transaction runs through your account. What of it is actually your commission disappears in the financials – and nobody breaks it out cleanly.
PStTG and DAC7 are a ticking clock.
Reporting your providers to the German Federal Tax Office (BZSt) comes with hard deadlines (31 January). Fail to collect and report the data properly and you risk fines of up to €50,000.
Intermediary or reseller – the grey zone costs you money.
Whether you merely broker deals or count as the supplier for VAT decides between commission and gross turnover. A wrong setup runs through every single invoice.
Fear of marketplace liability under §25e UStG.
As a marketplace you are liable for your merchants' VAT. Without a proper check of their VAT registrations, the tax office can come straight to you.
Your tax advisor doesn't understand your model.
Escrow accounts, Stripe Connect payouts, payout cycles, international providers – you have to explain to your advisor how a marketplace even works.
Things get hectic before a funding round.
Loss carryforwards, cap table, ESOP valuation, a holding structure before exit – just before the term sheet the structure is missing, and due diligence exposes every gap.
What changes for you
A clear take rate. Lower taxes. Reporting under control.
We are not a conventional tax firm. We deliver what you as a platform founder truly need – reliable numbers and a setup that survives investor due diligence.
Your real margin – visible every month.
We cleanly separate gross volume and take rate. You see live what is commission, what is a pass-through item and what is distributable profit.
PStTG/DAC7 handled with legal certainty.
We build the reporting process to the BZSt, define which providers are reportable and meet the 31 January deadline – without your team needing tax know-how of its own.
VAT that holds up.
Agency model under §3 (11) UStG, place of supply for international users, reverse charge on foreign tools – a standard setup instead of case-by-case panic.
No surprises from §25e liability.
We set up the checks on merchant VAT IDs and registrations so that marketplace liability never hits you unexpectedly.
Funding- and exit-ready.
Clean loss carryforwards (§8c/§8d KStG), a holding structure before exit (§8b KStG, near-tax-free participation gains), ESOP/VSOP – we structure before the investor asks, not after.
An advisor who thinks ahead.
PSP reconciliation, take-rate pricing, international expansion, the R&D tax credit for your dev team – we anticipate the tax angle before it gets expensive.
Personally from Karsten Guhr
A platform rarely fails for lack of a product. It fails because of a setup that doesn't survive the first due diligence – the wrong VAT model, unchecked §25e liability, a missed DAC7 report, loss carryforwards wiped out after the round. That is exactly where we come in: we build the tax structure that scales with your GMV and convinces investors. So you can focus on growth – not on cleaning up afterwards.
We know your business
We speak platform language.
Take rate, GMV, pass-through payouts, Stripe Connect, Mangopay, DAC7, network effects, cap table – we know how a marketplace ticks. So you never waste time explaining your business model.
- 01
PStTG / DAC7 reporting duty
Collecting, checking and reporting provider data to the BZSt – we define which providers are reportable and reliably meet the 31 January deadline.
- 02
Intermediary vs. reseller
The VAT agency model under §3 (11) UStG: taxing only the commission rather than gross turnover – mapped correctly in invoices and the balance sheet.
- 03
Pass-through items & escrow
Payout logic to providers, escrow and trust models booked cleanly as pass-through items – so your real platform result stays visible.
- 04
PSP reconciliation
Stripe Connect, Mangopay, Adyen: payout reports, fees, chargebacks and FX reconciled against your bank account in the books.
- 05
Marketplace liability §25e UStG
Checking your merchants' VAT registrations and setting up the required due-diligence duties so VAT liability doesn't fall back on the platform.
- 06
Place of supply & international users
OSS scheme, reverse charge on foreign providers and tools, third-country matters – a robust setup for your cross-border turnover.
- 07
ESOP/VSOP & cap table
Employee participation under §19a EStG, VSOP models and a tax-clean cap table – ready for the next round.
- 08
Loss carryforwards & holding
Preserving loss carryforwards through funding rounds (§8c/§8d KStG) and a holding structure before exit (§8b KStG) – set up early rather than repaired later.
Industry benchmarks
We know the take rates in your industry. And we get more out for you.
We support marketplaces and intermediary platforms nationwide and see real numbers every month – not pitch decks. We know what take rate is typical in your segment, where you should be and which tax levers pull your after-tax result upward.
Typical take-rate range
- 10 – 20 %Transaction marketplacesGMV-driven · clean pass-through accounting is a must
- 5 – 15 %SaaS-enabled marketplacesCommission plus SaaS fee · two VAT streams to keep apart
- 12 – 25 %Booking & intermediary platformsAgency model §3 (11) UStG · commission instead of gross
- 15 – 30 %Gig & sharing platformsHigh take rate · DAC7 reporting especially relevant
How we lift your after-tax result – legally and without balance-sheet acrobatics:
- Holding before exitIn a holding, participation income and disposal gains are effectively taxed at around 1.5% under §8b KStG – instead of over 26% at the private level.
- Preserving loss carryforwardsBefore every funding round we preserve loss carryforwards via §8d KStG (continuation-bound loss) – rather than losing them unintentionally under §8c.
- VAT agency modelAs an intermediary, taxing only the take rate (§3 (11) UStG) instead of gross volume – the right setup materially eases liquidity and filing.
- R&D tax creditUp to €1m per year for developing your own platform code and matching algorithms. Many platforms don't realise they are eligible.
- ESOP/VSOP instead of gross salaryEmployee participation under §19a EStG retains key people, reduces ongoing payroll cost and protects cash flow before profitability.
- Reverse-charge & OSS setupMapping foreign providers, tools and users correctly via reverse charge and OSS – no input-VAT loss, no double taxation abroad.
Why GUHR
Tax advice that finally thinks with you.
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 platform safer, more profitable and fundable.
Specialised in platforms
More than 40 platform engagements – we know the typical tax traps from PStTG through §25e to loss carryforwards, and the levers that really work.
Nationwide · digital
Fully digital setup. Whether Berlin, Munich, Hamburg or Leipzig – we're as fast as your product team.
Proactive, not reactive
We reach out before the reporting deadline and before the round – not once due diligence has already exposed the gaps.
Personal, not anonymous
A dedicated contact who knows your model, your PSP and your numbers. Answers in hours, not weeks.
More than tax advice
A network of ambitious platform founders. Included.
With GUHR you join a client circle you would otherwise only meet at startup and marketplace conferences. Founders who talk openly about take rates, rounds, ESOP and exit structures – because they trust the same advisor.
A selection from our platform client circle
We only name specific clients once they've approved it. In the intro call we'll show you relevant cases from your niche.
What that means for you in practice:
- 01
Founder round-tables
Quarterly small-group sessions – topics like take-rate pricing, funding rounds, building a holding and exit. By invitation, under NDA.
- 02
Peer benchmarks
We benchmark your KPIs anonymously against comparable platforms of your segment and size. So you see where you really stand on GMV and take rate.
- 03
Access to capital & advisors
Looking for a VC contact, an M&A advisor or a specialist lawyer for the next round? We connect you directly – with no referral-fee 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 platforms
From intro call to a scalable tax setup.
On average 14 days from the decision to switch to a running digital operation.
Intro call & status check
30 minutes. We review your VAT model, PStTG obligation, §25e risk and the biggest levers – free.
01
Onboarding in 14 days
We handle the switch from your previous advisor, set up DATEV and connect your banking and PSP (Stripe Connect, Mangopay) to the accounting.
02
Ongoing support
Monthly management accounts with a clean take rate, PSP reconciliation, live numbers in the dashboard and a dedicated contact – plus proactive flags whenever we see potential.
03
Annual & round strategy
Financial statements, DAC7 reporting, loss-carryforward and holding strategy, and a clear plan for the next funding round or exit.
04
030 555 721 370FAQ
Answers for platform operators.
The questions clients ask us most before switching.
Intro call for online platforms
What your platform is risking and leaving on the table – we'll show you in 30 minutes.
You describe your model, we name the concrete levers and risks (VAT agency model, PStTG/DAC7, §25e liability, loss carryforwards, holding before exit) and send a written proposal within 48 hours. Nationwide and free.