030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Dentists
Tax advisory for dentists who run their practice like a business.
We are the tax advisory for practising dentists, practice owners, group practices (BAG) and dental medical care centres (Z-MVZ). Bookkeeping, annual accounts and the cash-basis P&L run reliably – on top of that we solve the VAT split in your in-house lab cleanly, make full use of § 7g on CEREC and DVT, and give you clear numbers to plan investments and liquidity – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in dentists
- A dedicated point of contact
Sound familiar?
Problems practice owners know all too well.
We speak daily with practising dentists, group-practice partners and dental MVZ operators. This is what we hear again and again:
The VAT on your in-house lab is a grey area.
Treatment is VAT-exempt under § 4 Nr. 14 UStG (German VAT Act), but dental prosthetics from your in-house lab are taxable at 7% under § 12 Abs. 2 Nr. 6 UStG. Split the input VAT incorrectly and you either lose money or invite a tax audit.
Six-figure investments with no tax plan.
CEREC, DVT, intraoral scanners, treatment units – you invest large sums, yet no one uses the investment deduction (IAB) and special depreciation under § 7g before you buy.
You pay too much tax.
Legal form, owner's compensation, investment deductions, a possible practice GmbH or dental MVZ structure – no one shows you the levers for your practice.
Fear of the next back payment.
After the annual accounts comes the shock: high prepayments, back payments from prior years – right when the next financing instalment is due.
Your accountant doesn't understand your practice.
KZV billing (statutory dental association), private billing via a PVS clearing house, HKP co-payments (treatment and cost plans), employed dentists, in-house lab – you first have to explain how a practice even works.
Practice purchase and succession without a strategy.
Joining a group practice or handing over your practice comes down to practice value, capital gain and the one-fifth rule (Fünftelregelung). A mistake here quickly costs a six-figure sum.
What changes for you
More clarity. Less tax. More time in the chair.
We are not a classic tax firm. We deliver what you as a practice owner really need – results, not just binders.
In-house lab VAT solved cleanly.
We separate VAT-exempt treatment from taxable lab supply (7%) and split the input VAT correctly. Audit-proof – without giving away margin.
Investments planned for tax in advance.
Before every purchase of a CEREC, DVT or treatment unit we review the investment deduction (IAB), special depreciation under § 7g and regular depreciation – aligned with your financing.
Noticeably lower your tax burden.
We review legal form, owner's compensation, investment deductions, a possible practice GmbH and family structures – proactively, not in the following year.
No surprises from the tax office.
We plan your tax ahead and flag prepayments in good time – aligned with your financing instalments and investment cycles.
Liquidity that carries your investments.
You always see what is reserved for loan repayment, tax and the next acquisition – and what you can genuinely withdraw.
A sparring partner for purchase & succession.
Practice value, practice purchase, joining a group practice and handover – we think strategically with you, including capital gain and the one-fifth rule.
Personally from Karsten Guhr
Few industries leave as much on the table as dentistry. Practices invest six figures in CEREC and DVT without exhausting § 7g, and the VAT in the in-house lab remains a blind flight. This is exactly where we come in: we give you the financial clarity to plan investments, liquidity and your succession strategically – instead of merely reacting to the next back payment.
We know your business
We speak dental language.
KZV billing and private billing, in-house lab and external lab, HKP co-payments, BEMA and GOZ fee schedules, CEREC and DVT, group practice and dental MVZ – we know how a practice ticks. So you don't waste time explaining your model.
- 01
VAT: treatment vs. lab
Medical treatment is exempt (§ 4 Nr. 14 UStG), dental prosthetics from your in-house lab are taxable at 7% (§ 12 Abs. 2 Nr. 6 UStG) – we draw a clean line.
- 02
Input VAT split for the in-house lab
We correctly allocate input VAT from lab equipment and materials between the taxable lab supply and exempt treatment – documented audit-proof.
- 03
IAB & special depreciation § 7g
Up to 50% of planned investments deducted in advance to reduce profit, plus 40% special depreciation – ideal for CEREC, DVT, scanners and treatment units.
- 04
Equipment depreciation & financing
Useful life, declining-balance vs. straight-line depreciation and the financing plan tuned so that tax relief and loan repayment line up.
- 05
Legal form: single practice, BAG, Z-MVZ
Single practice, group practice (BAG), practice-sharing arrangement or dental MVZ – we choose the structure that fits liability, tax and growth.
- 06
Practice value & practice purchase
Valuing the goodwill and tangible practice value, allocating the purchase price and amortising the practice value – on entry and on takeover.
- 07
Practice handover & succession
Capital gain, the allowance under § 16 EStG (German Income Tax Act) and reduced taxation via the one-fifth rule – planned in time instead of improvised at a cost.
- 08
Employed dentists & payroll
Payroll for employed dentists, dental assistants and the prophylaxis team, plus bonus models and net-pay optimisation set up cleanly for tax.
Industry benchmarks
We know your industry's margins. And we get more out for you.
We support dental practices nationwide and see real numbers every month – not glossy brochures. We know what practice surplus is normal in your segment, where you should be, and which tax levers push your after-tax surplus higher.
Typical practice surplus (as % of fee revenue)
- 28 – 40%Single practiceHeavily dentist-dependent · staff and lab costs decide
- 25 – 38%Group practice (BAG)Economies of scale on equipment & rooms · profit split is the lever
- 15 – 28%Dental MVZ (Z-MVZ)Driven by employed dentists · structure and tax design decide
- 30 – 45%Practice with in-house labHigher margin possible · a clean VAT split is mandatory
How we raise your after-tax surplus – legally and without balance-sheet acrobatics:
- Investment deduction (IAB) & § 7gUp to 50% of planned investments deducted in advance to reduce profit, plus 40% special depreciation – ideal for CEREC, DVT, intraoral scanners and treatment units.
- Input-VAT optimisation for the in-house labSecure the full input VAT on lab equipment and materials and allocate it correctly – so your 7% lab supply stays margin-friendly.
- Legal form & a possible practice GmbHWhere an MVZ or GmbH structure is permitted, the tax on retained profit drops noticeably – profits stay in the practice for investment.
- Owner's compensation & family modelSpousal employment, a family pool and the right withdrawal strategy lower the tax progression – tuned to your practice, not a standard formula.
- Succession & the one-fifth ruleTax the capital gain on handover using the allowance (§ 16 EStG) and the reduced one-fifth rule – planned in time, this saves a five- to six-figure sum.
- Liquidity & repayment managementTime tax reserves, loan repayment and the next investment cycle so no gap opens up – predictable, not cut to the bone.
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 practice safer, more profitable and more predictable.
Specialised in dentists
Over 50 practice engagements in recent years – we know in-house lab VAT, § 7g on major equipment, practice value and the typical tax traps in dentistry.
Nationwide · digital
Set up entirely digitally. Whether Munich, Hamburg, Cologne, Berlin or Leipzig – we work as fast as your practice team.
Proactive, not reactive
We reach out before your next investment and 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 practice and your numbers. Answers in hours, not weeks.
More than tax advice
A network of successful practice owners. Included.
With GUHR you become part of a client circle you'd otherwise only meet at continuing-education courses and congresses. Practice owners who talk openly about fees, practice values, employment models and succession – because they trust the same advisor.
A selection from our dental 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
Practice-owner round-tables
Quarterly small-group meetings – topics like practice value, investment strategy, employment models and succession. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your key figures anonymised against comparable practices of your size and specialty. So you see where your practice surplus really stands.
- 03
Warm introductions
Looking for a seller, a group-practice partner, a dental supplier or financing? 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 dentists
From intro call to worry-free practice 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, in-house lab VAT and the biggest investment levers – free and non-binding.
01
Onboarding in 14 days
We handle the switch from your previous advisor, set up DATEV and connect banking, your practice management software and your existing billing.
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, tax optimisation and a clear plan for investments, liquidity and succession – not just a look back, but a forward-looking concept.
04
030 555 721 370FAQ
Answers for practice owners.
The questions we're asked most before you switch.
Intro call for dentists
What your practice gives away in tax – we show you in 30 minutes.
You outline your setup, we name the concrete levers (in-house lab VAT, § 7g on CEREC & DVT, legal form, succession) and send a written proposal within 48 hours. Nationwide, free and non-binding.