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 48/2022
ECJ - VAT group: Much ado about (in the end) nothing? Controlling company as taxable person – Intra-group supplies taxable?

Long awaited, now they are here: The ECJ judgments regarding the VAT group. In summary, it remains the case that the controlling company is the taxable person for the group. In this respect, German law does not violate EU law. However, the ECJ's position on the taxability of supplies between group members remains unclear. In addition, the ECJ again shows that the parent company’s right to intervene in the activities of the subsidiary cannot be seen as mandatory in order for the establishment of a VAT group. The issue of supplies carried out free of charge, which was also dealt with by the ECJ, will be covered shortly in an upcoming newsletter.

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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.


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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

Almost two years have passed since the coronavirus pandemic first turned the world upside down. What have we learned? Well, on the one hand, to remember what really matters, and on the other hand, that we still have so much to be grateful for.


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VAT’S OUR HOME
VAT’S YOUR PARTNER
Professor Thomas Küffner vertritt unsere Mandanten bei umsatzsteuerlichen Sachverhalten vor Finanzbehörden sowie Finanzgerichten, dem Bundesfinanzhof und dem EuGH.
PROF. DR. THOMAS KÜFFNER
Rechtsanwalt, Steuerberater, Fachanwalt für Steuerrecht, Wirtschaftsprüfer
Ronny Langer berät unsere Mandanten bei allen umsatzsteuerlichen Fragestellungen im In- und Ausland. Er ist spezialisiert auf grenzüberschreitende Umsatzsteuerberatung mit Anknüpfungspunkten zum ausländischen Umsatzsteuerrecht.
RONNY LANGER
Steuerberater, Dipl.-Finanzwirt (FH)
Professor Oliver Zugmaier vertritt unsere Mandanten bei umsatzsteuerlichen Sachverhalten vor Finanzbehörden sowie Finanzgerichten, dem Bundesfinanzhof und dem Europäischen Gerichtshof.
PROF. DR. OLIVER ZUGMAIER
Rechtsanwalt, Fachanwalt für Steuerrecht
Eveline Beer berät Großkonzerne und mittelständische Mandate in umsatzsteuerlichen Fragestellungen. Einen Schwerpunkt bilden dabei Einzelhandelsunternehmen und die Automotive-Branche.
EVELINE BEER
Rechtsanwältin, Steuerberaterin, Fachanwältin für Steuerrecht


Christian Salder berät unsere Mandanten in allen Fragen des Umsatzsteuerrechts in nationalen und internationalen Sachverhalten. Daneben hat er sich auf die Fachgebiete Zoll- und Verbrauchsteuerrecht spezialisiert.
DR. CHRISTIAN SALDER
Rechtsanwalt, Steuerberater, Fachanwalt für Steuerrecht
Thomas Streit unterstützt unser Team seit 2008. Seit 2016 ist er Partner. Er berät unsere Mandanten und begutachtet Fragestellungen zu nationalen und grenzüberschreitenden Sachverhalten.
DR. THOMAS STREIT, LL.M. EUR
Rechtsanwalt, Fachanwalt für Steuerrecht
Michael Rust ist seit dem Jahr 2013 bei KMLZ als Rechtsanwalt tätig. Seit 2017 ist er Managing Associate und seit 2021 Partner im Münchner Büro von KMLZ. Im Jahr 2018 erwarb er den Titel Fachanwalt für Steuerrecht.
DR. MICHAEL RUST
Rechtsanwalt, Fachanwalt für Steuerrecht
Matthias Oldiges berät Großkonzerne und mittelständische Mandate in allen Fragen des nationalen und internationalen Umsatzsteuerrechts.
DR. MATTHIAS OLDIGES
Rechtsanwalt