Michael joined KMLZ in 2013. In 2017, he was appointed managing associate and in 2021 he was made a partner. Michael is based at KMLZ’s Munich office. Prior to joining KMLZ, Michael completed his PhD thesis on the taxation of gambling winnings in income tax and VAT law.

Michael advises clients on all VAT matters and assists them with the structuring of their businesses in order to achieve VAT-optimization, in tax audits and, if necessary, represents clients in legal proceedings and appeals involving the tax authorities and before the fiscal courts and the Federal Fiscal Court. Michael’s special focus area is advising clients in the banking, insurance, health and social sectors. Michael also focuses on VAT group issues and the taxation of public bodies. He regularly lectures on various VAT topics and is the author of numerous publications.



Phone: +49 89 217501274
E-Mail: michael.rust@kmlz.de