FRESA C. AMTHOR

Partner

Lawyer, Certified Tax Consultant
Phone: +49 89 217501245
E-Mail: fresa.amthor@kmlz.de

Resume

Fresa joined KMLZ in 2007 and was made a partner in 2023. She is based in KMLZ’s Munich office.

Fresa advises internationally operating clients on VAT matters. She specializes in cross-border VAT issues relating to international VAT law, often working in close conjunction with our foreign partners. Having previously worked as a temporary in-house VAT expert assisting DAX 30 clients in their corporate tax departments, Fresa has extensive and invaluable experience and insight into dealing with the sort of daily VAT issues, which typically arise within large corporations. This includes assisting the implementation and setting up of VAT SAP modules, as well as solving everyday VAT issues arising within large group companies. She also lectures in-house for our clients on various VAT related subjects. Her special focus areas are the VAT treatment of fuel card issuers, distance sellers, exhibition and plant constructors, and the automotive industry.

Since 2012, as KMLZ’s Head of Compliance, Fresa has been responsible for the internal quality system supporting our clients in fulfilling both their domestic and foreign VAT obligations. Prior to joining KMLZ and, in addition to her work as a VAT expert in a DAX 30 company, Fresa worked, for several years, in the VAT department of a large audit company.
 

Publications

Articles

  • Plastikabgabe nun auch in Deutschland – das EWKFondsG - Sonderabgabe für Hersteller und Inverkehrbringer ab 2024 sowie weitere Prüfpflichten für Online-Marktplatzbetreiber und Fulfillment-Dienstleister, NWB 31/2023, S. 2167
  • Einfuhrumsatzsteuer in Großbritannien, IWB 2019, S. 405, zusammen mit Ronny Langer
  • Neues zum Cross-Border-Leasing in der Umsatzsteuer, IWB 2008, S. 247, zusammen mit Dr. Oliver Zugmaier
  • Cross-Border-Leasing. Neue Anpassungsregelung für unterschiedliche Besteuerung innerhalb der EU, NWB direkt 52/2007, S. 9, zusammen mit Dr. Oliver Zugmaier
  • Grunderwerbsteuer: Übernahme erhöht nicht das umsatzsteuerliche Entgelt, NWB 2007, S. 4083, zusammen mit Dr. Oliver Zugmaier
  • Referentenentwurf zur Einrichtung einer Umsatzsteuerlagers und dessen Folgen für den Abzug der Einfuhrumsatzsteuer, UR 2003, S. 229

Remarks

  • Konsignationslager – Vereinfachungsregelungen in anderen EU-Mitgliedstaaten, Zugleich Anmerkungen zur Verfügung der OFD Frankfurt/M. vom 21.04.2017, USt direkt digital, 12/2017, S. 6
English

Fresa joined KMLZ in 2007 and was made a partner in 2023. She is based in KMLZ’s Munich office.

Fresa advises internationally operating clients on VAT matters. She specializes in cross-border VAT issues relating to international VAT law, often working in close conjunction with our foreign partners. Having previously worked as a temporary in-house VAT expert assisting DAX 30 clients in their corporate tax departments, Fresa has extensive and invaluable experience and insight into dealing with the sort of daily VAT issues, which typically arise within large corporations. This includes assisting the implementation and setting up of VAT SAP modules, as well as solving everyday VAT issues arising within large group companies. She also lectures in-house for our clients on various VAT related subjects. Her special focus areas are the VAT treatment of fuel card issuers, distance sellers, exhibition and plant constructors, and the automotive industry.

Since 2012, as KMLZ’s Head of Compliance, Fresa has been responsible for the internal quality system supporting our clients in fulfilling both their domestic and foreign VAT obligations. Prior to joining KMLZ and, in addition to her work as a VAT expert in a DAX 30 company, Fresa worked, for several years, in the VAT department of a large audit company.
 

Position: 
Partner
Ort: 
Munich
Qualifikationen: 

Partner

Lawyer, Certified Tax Consultant
Phone: +49 89 217501245
E-Mail: fresa.amthor@kmlz.de

Nachname: 
AMTHOR
Sortierung umgehen: 
0
Veröffentlichungen: 

Articles

  • Plastikabgabe nun auch in Deutschland – das EWKFondsG - Sonderabgabe für Hersteller und Inverkehrbringer ab 2024 sowie weitere Prüfpflichten für Online-Marktplatzbetreiber und Fulfillment-Dienstleister, NWB 31/2023, S. 2167
  • Einfuhrumsatzsteuer in Großbritannien, IWB 2019, S. 405, zusammen mit Ronny Langer
  • Neues zum Cross-Border-Leasing in der Umsatzsteuer, IWB 2008, S. 247, zusammen mit Dr. Oliver Zugmaier
  • Cross-Border-Leasing. Neue Anpassungsregelung für unterschiedliche Besteuerung innerhalb der EU, NWB direkt 52/2007, S. 9, zusammen mit Dr. Oliver Zugmaier
  • Grunderwerbsteuer: Übernahme erhöht nicht das umsatzsteuerliche Entgelt, NWB 2007, S. 4083, zusammen mit Dr. Oliver Zugmaier
  • Referentenentwurf zur Einrichtung einer Umsatzsteuerlagers und dessen Folgen für den Abzug der Einfuhrumsatzsteuer, UR 2003, S. 229

Remarks

  • Konsignationslager – Vereinfachungsregelungen in anderen EU-Mitgliedstaaten, Zugleich Anmerkungen zur Verfügung der OFD Frankfurt/M. vom 21.04.2017, USt direkt digital, 12/2017, S. 6