VAT'S OUR PASSION

You can know something about everything or know a lot about something. We decided on the latter and concentrated on VAT law and customs law. Our specialization is the basis for the qualified, practical and successful advice we offer our clients. Our lawyers are in demand as acknowledged experts who are able to provide clients with clear and precise approaches and solutions.

Our expertise is underscored by our regular contributions to leading professional publications, as well as by the requests we receive to participate as speakers at significant lectures and seminars.

KMLZ is a name which has become synonymous with VAT. Founded in 2006, today our team, of more than 40 professionals in Munich and Düsseldorf, works on both national and international cases, predominantly in the fields of VAT and customs law.

How we work.

We do not use the subjunctive form. We provide you with clear statements. We commit ourselves because we are convinced. We will demonstrate our conviction – at home and abroad, before the tax authorities, and if necessary, also before the courts.

Our work does not stop at borders.

We advise our clients on matters in Europe and worldwide. We can draw on a strong network of experienced and leading VAT experts, in all Member States of the European Union and beyond, to provide our clients with international advice at the highest levels.

We support both small and large companies.

Our clients include companies of all sizes (from SMC to DAX listed companies). Our clients rely on our VAT expertise both in large and important cases and on a routine day to day basis.

We offer efficiency.

Rely on our expertise and thereby avoid time-consuming research and unnecessary risks. Treat us as your outsourced VAT department.

The Advisor’s Advisor

This is one of our service lines, tailored for tax consultants, lawyers, and certified public accountants.
Instruct us to solve your client’s complex VAT matters. We promise full client protection – we will not poach your client.

KMLZ News
VAT Newsletter 16/2023
Insurance Premium Tax on guarantee commitments: Tax authorities provide further guidance

As from 1 January 2023, the German tax authorities no longer treat guarantee commitments against payment as subject to VAT but instead as subject to Insurance Premium Tax. The tax authorities developed this perspective following the Federal Fiscal Court’s ruling of 14 November 2018 (XI R 16/17), which has resulted in many uncertainties. Recently, new interpretive FAQs were published by the tax authorities. While some statements surprise, other issues remain unclear. Unfortunately, the FAQs do not provide the legal certainty many had hoped for.

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VAT’S UP ABROAD

A uniform Europe? Well – if you look at the different VAT rates which apply, and the different invoice hints for each member state, you might think otherwise. We have gathered all of the necessary info for you.


List of Countries
Introduction to VAT law

Updated twice a year


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VAT’S OUR BUSINESS
VAT The highest revenue generator of all taxes in Germany mehr
Customs law In times of globalization mehr
Criminal law At risk of attracting the attention of authorities mehr
Procedural VAT is a controversial topic mehr
Tax compliance Compliance measures as established grounds for minimisation of legal liability risks mehr
The Advisor’s Advisor Between generalists and specialists mehr
Excise duties Important for the tax authorities, special handling required mehr
Abroad / International Other countries, other regulations mehr
Declarations Knowing where the pitfalls lie and steering safely around them mehr
Digital Making the most of progress in order to play in the top league mehr




VAT’S YOUR FUTURE

If you think that VAT might get boring, dry and predictable in the long run, let us give you a very different picture of VAT in our world.


KMLZ AS AN EMPLOYER JOB OFFERS
KMLZ Donation Projects

Whether it be decorating fir trees or hiding brooms, as the Norwegians do: At Christmas, we all enjoy reviving our most beautiful traditions. Many time-honoured traditions, as well as many new ones – like our fundraising campaign. Although it is only the second time we have organized it, we already know that we want to maintain this tradition to support those in need, into the future. It does not matter whether they are young or old and what kind of challenges they are facing in life.


There is one tradition, which we cannot forego:
to be there for one another.


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VAT’S OUR HOME
VAT’S YOUR PARTNER
Thomas represents our clients in VAT matters when dealing with the German tax authorities and before the tax courts, the German Federal Fiscal Court and the Court of Justice of the European Union.
PROF. DR. THOMAS KÜFFNER
Lawyer, Certified Tax Consultant, Certified Public Accountant
Ronny advises clients on all VAT matters in Germany and abroad. He specializes in cross-border VAT consulting connected to international VAT law and regularly lectures at professional events and in-house client VAT training sessions.
RONNY LANGER
Certified Tax Consultant, Dipl.-Finanzwirt (FH)
Oliver represents our clients in all VAT-related matters before the German tax authorities as well as the tax courts, the Federal Fiscal Court and the Court of Justice of the European Union.
PROF. DR. OLIVER ZUGMAIER
Lawyer
Eveline advises corporate groups and medium sized businesses on all VAT matters, with the majority of her clients operating in the retail and automotive sectors.
EVELINE BEER
Lawyer, Certified Tax Consultant


Christian advises our clients on all aspects of national and international VAT issues and specializes in customs and excise duty matters.
DR. CHRISTIAN SALDER
Lawyer, Certified Tax Consultant
Thomas Streit advises our clients and reviews issues on national and cross-border cases.
DR. THOMAS STREIT, LL.M. EUR
Lawyer
Michael advises clients on all VAT matters and assists them with the structuring of their businesses in order to achieve VAT-optimization.
DR. MICHAEL RUST
Lawyer
Matthias advises both corporate groups and medium sized businesses on all national and international VAT matters.
DR. MATTHIAS OLDIGES
Lawyer


Fresa advises internationally operating clients on VAT matters. She specializes in cross-border VAT issues relating to international VAT law.
FRESA C. AMTHOR
Lawyer, Certified Tax Consultant
Dobrinka has extensive experience in VAT law and advises our clients on all national and international VAT matters. In addition, she specialises in customs and excise law.
DOBRINKA ATANASOVA
Lawyer
Markus advises both corporate groups and medium sized businesses regarding all national and international VAT matters.
Dr. MARKUS MÜLLER, LL.M.
Certified Tax Consultant, Dipl.-Finanzwirt (FH)
Jochen’s work focuses on advising clients on VAT implications in connection with real estate, VAT issues in the public sector and the implementation, realization, and auditing of tax compliance management systems.
DR. JOCHEN TILLMANNS
Lawyer, Dipl.-Finanzwirt (FH)