VAT
Everybody knows about it, everybody has to pay it, scarcely anybody likes it. One feels a bit sorry for VAT. Yet it is the great driver of Germany, and the German Treasury collects approx. 285 billion euros of VAT every year. Making VAT, by far, the highest revenue generator of all taxes in Germany.
[{"title":"Federal Ministry of Finance supplements guidance on the distribution of multi-purpose vouchers","nid":"5520","body":"According to the tax authorities, intermediaries involved in the sale of multi-purpose vouchers each supply a taxable intermediary service, regardless of whether they act as traditional agents or as resellers. This, in itself, is nothing new. The Federal Ministry of Finance has now, however, supplemented its guidance on the determination of the taxable amount for such intermediary services. Under this guidance, intermediaries in multi-tier distribution chains may, in certain cases, be required to subject to VAT an amount exceeding the margin they generate from the purchase and resale of the\u2026","field_datum":"11.05.2026\n","field_newsletter":"VAT Newsletter 23\/2026"},{"title":"VAT and insolvency: Errors in the double adjustment may lead to \u201cdouble taxation\u201d","nid":"5518","body":"VAT adjustments under sec.\u202f17 of the German VAT Act due to irrecoverability are a routine feature in corporate insolvency proceedings. In a recent landmark decision (judgment of 18\u202fDecember\u202f2025 \u2013 V\u202fR\u202f34\/23), the German Federal Fiscal Court (BFH) permits a second adjustment of VAT to the detriment of the insolvent estate, even where a relieving first adjustment in favor of the pre insolvency assets was not carried out. This may result in a double VAT burden. Insolvency administrators and custodians (Sachwalter) should therefore focus on ensuring that the first adjustment is carried out in a\u2026","field_datum":"08.05.2026\n","field_newsletter":"VAT Newsletter 22\/2026"},{"title":"Federal Ministry of Finance clarifies status of communities by undivided shares as taxable persons","nid":"5504","body":"In its letter of 9 April 2026, the Federal Ministry of Finance clarifies the VAT status of entities without legal capacity. In particular, it comments on the treatment of communities by undivided shares following the amendment of sec. 2 para. 1 of the German VAT Act (UStG) by the Annual Tax Act 2022. This newsletter contextualises the administrative view, highlights the key points of the Federal Ministry of Finance\u2019s letter and identifies which questions remain unresolved.\n","field_datum":"22.04.2026\n","field_newsletter":"VAT Newsletter 21\/2026"},{"title":"Federal Ministry of Finance\u2019s letter on the VAT exemption for supplies preceding an importation","nid":"5502","body":"Mit Schreiben vom 09.04.2026 konkretisiert das BMF umfassend die Steuerbefreiung f\u00fcr die einer Einfuhr vorangehenden Lieferungen. Auch der UStAE wurde grundlegend \u00fcberarbeitet. Die zahlreichen zollrechtlichen Erl\u00e4uterungen schaffen mehr Rechtssicherheit bei Einfuhrlieferungen und besonderen Zollverfahren. Kritisch ist jedoch die erstmalige Einschr\u00e4nkung der Zolllagerregelung f\u00fcr bestimmte Lieferungen an Endabnehmer. Wir ordnen die Neuregelungen ein und zeigen, worauf Unternehmen jetzt achten m\u00fcssen.\n","field_datum":"17.04.2026\n","field_newsletter":"VAT Newsletter 20\/2026"},{"title":"Federal Ministry of Finance creates new avenues for public sector, nonprofit organizations, and holding companies","nid":"5501","body":"In its two letters dated 1 April 2026, the Federal Ministry of Finance (BMF) has provided fundamental clarifications regarding the VAT group and the adjustment of input VAT deduction in the event of changes in use between taxable activities and non-economic activities in the narrow sense. Those particularly affected are legal entities under public law, non-profit organisations and holding companies. The new administrative interpretation extends the VAT group to non-economic activities. At the same time, it opens up new room to manoeuvre in the case of subsequent changes in use. This has\u2026","field_datum":"15.04.2026\n","field_newsletter":"VAT Newsletter 19\/2026"},{"title":"Federal Fiscal Court on the transfer of a going concern: Scope of the transfer and requirements for the continuation of the business","nid":"5493","body":"The sale of a business entails VAT-related risks. The central question is often whether a transfer of a going concern in accordance with sec. 1 para. 1a of the German VAT Act exists. In recent decisions, the Federal Fiscal Court has denied a transfer of a going concern in instances where:\n\u2022\tthe acquirer of a business merely subleases it without continuing or reselling it themselves (no consecutive transfers).\n\u2022\tthe seller continues their economic activity unchanged after the sale (e.g., a solar park operator continues feeding electricity into the grid unchanged).\n","field_datum":"27.03.2026\n","field_newsletter":"VAT Newsletter 18\/2026"},{"title":"ECJ: Are loyalty points and virtual in game currencies vouchers?","nid":"5480","body":"Voucher or not a voucher? The answer to this question is crucial for the correct VAT treatment. Two recent ECJ judgments illustrate the subtle yet decisive criteria distinguishing vouchers from discounts and from instruments that already constitute the consumable benefit itself. As is so often the case, everything depends on the specific design of the instrument in the individual case. With its decisions, the ECJ provides greater clarity for customer loyalty programmes and digital instruments, while at the same time opening up new scope for structuring. Companies should now critically review\u2026","field_datum":"13.03.2026\n","field_newsletter":"VAT Newsletter 17\/2026"},{"title":"ECJ: Taxation of the transfer of in-game assets (in-game gold) against conventional currencies","nid":"5479","body":"In its judgment of 5 March 2026 (C\u2011472\/24), the ECJ decided on how trading in in-game assets against conventional currencies should be treated for VAT purposes: The VAT exemption for transactions involving means of payment does not apply, nor is the trade to be treated as a transfer of a (multi-purpose) voucher. The decision affects not only gaming platforms and professional traders, but also marketplaces, developers, and investors in the sector of digital goods. Particularly relevant is the rejection of VAT exemption and margin scheme.\n","field_datum":"11.03.2026\n","field_newsletter":"VAT Newsletter 16\/2026"},{"title":"ECJ ends debate on the legality of the apportionment requirement for accommodation services","nid":"5477","body":"Since its inception in 2009, the German requirement to apportion supplies of accommodation services (eg, hotel accommodation with breakfast) has been heavily criticised: it is said to be purely politically motivated (\u201cM\u00f6venpick tax\u201d) and to violate the principle that the supply of an ancillary service (eg, breakfast) shares, from a VAT perspective, the fate of the main supply (accommodation). The European Court of Justice (ECJ) now brings clarity to all of the controversial discussions, and rules that the apportionment requirement is in accordance with Union law.\n","field_datum":"09.03.2026\n","field_newsletter":"VAT Newsletter 15\/2026"},{"title":"Federal Court of Justice: Monthly\/quarterly VAT returns and annual VAT returns are considered separate acts","nid":"5475","body":"The German Federal Court of Justice (BGH) recently ruled that monthly\/quarterly VAT returns and the annual VAT return are separate procedural acts. This change in the BGH\u2019s jurisprudence has practical implications for VAT compliance, including the VAT reporting process, corrections, and the documentation of the VAT return preparation process. Amendments to correct errors that become apparent later should no longer be made in the annual VAT return or in the monthly VAT return for December. Instead, each incorrect monthly\/quarterly VAT return should be amended immediately. Internal control\u2026","field_datum":"06.03.2026\n","field_newsletter":"VAT Newsletter 14\/2026"}]
[{"nid":"5483","field_eventlinktext":"Umsatzsteuer in digitalen Gesch\u00e4ftsmodellen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-in-digitalen-geschaeftsmodellen","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum":"14.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5492","field_eventlinktext":"Vermeidung von Fallstricken bei der Gesch\u00e4ftsver\u00e4u\u00dferung im Ganzen (GiG)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vermeidung-von-fallstricken-bei-der-geschaeftsveraeusserung-im-ganzen-gig","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nVictoria Angermaier\n\n","field_datum":"11.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5492","field_eventlinktext":"Vermeidung von Fallstricken bei der Gesch\u00e4ftsver\u00e4u\u00dferung im Ganzen (GiG)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vermeidung-von-fallstricken-bei-der-geschaeftsveraeusserung-im-ganzen-gig","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nVictoria Angermaier\n\n","field_datum":"11.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5490","field_eventlinktext":"Ver\u00e4u\u00dferung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/veraeusserung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum":"21.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5490","field_eventlinktext":"Ver\u00e4u\u00dferung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/veraeusserung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum":"21.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5489","field_eventlinktext":"Vermietung und Verpachtung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vermietung-und-verpachtung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum":"16.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5489","field_eventlinktext":"Vermietung und Verpachtung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vermietung-und-verpachtung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum":"16.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5488","field_eventlinktext":"E-invoicing in internationalen Unternehmen: Wrap-Up und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-invoicing-in-internationalen-unternehmen-wrap-up-und-umsetzung-in-der-praxis","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nDr. Katharina Artinger\n\n, \nAndrea Claudia Springer\n\n","field_datum":"26.05.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5488","field_eventlinktext":"E-invoicing in internationalen Unternehmen: Wrap-Up und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-invoicing-in-internationalen-unternehmen-wrap-up-und-umsetzung-in-der-praxis","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nDr. Katharina Artinger\n\n, \nAndrea Claudia Springer\n\n","field_datum":"26.05.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5485","field_eventlinktext":"Post-merger Integration Umsatzsteuer \u2013 to-dos nach Umwandlungen im Konzern - Rechtlich, systemseitig und in der praktischen Umsetzung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/post-merger-integration-umsatzsteuer-to-dos-nach-umwandlungen-im-konzern-rechtlich-systemseitig-und-in-der-praktischen-umsetzung","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum":"28.05.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5485","field_eventlinktext":"Post-merger Integration Umsatzsteuer \u2013 to-dos nach Umwandlungen im Konzern - Rechtlich, systemseitig und in der praktischen Umsetzung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/post-merger-integration-umsatzsteuer-to-dos-nach-umwandlungen-im-konzern-rechtlich-systemseitig-und-in-der-praktischen-umsetzung","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum":"28.05.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5494","field_eventlinktext":"Umsatzsteuer 2026: Aktuelle Rechtsprechung verstehen und sicher umsetzen","field_eventlink":"https:\/\/www.managementcircle.de\/weiterbildung\/umsatzsteuer-aktuell.html#benefits","field_referent":"\nDenise Bahnm\u00fcller, Streit\n\n, \nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum":"18.06.2026\n","field_datum_bis":"","field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5483","field_eventlinktext":"Umsatzsteuer in digitalen Gesch\u00e4ftsmodellen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-in-digitalen-geschaeftsmodellen","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum":"14.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5432","field_eventlinktext":"Umsatzsteuerrechtliche Organschaft bei K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuerrechtliche-organschaft-bei-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5432","field_eventlinktext":"Umsatzsteuerrechtliche Organschaft bei K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuerrechtliche-organschaft-bei-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"02.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen im Ausland","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-im-ausland"},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"02.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Bauleistungen im Ausland","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-im-ausland"},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"24.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Steuerentstehung und Abrechnung von Bauleistungen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerentstehung-und-abrechnung-von-bauleistungen"},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"24.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Steuerentstehung und Abrechnung von Bauleistungen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerentstehung-und-abrechnung-von-bauleistungen"},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"19.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen und Steuerschuld\u00fcbergang","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-und-steuerschulduebergang"},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"19.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Bauleistungen und Steuerschuld\u00fcbergang","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-und-steuerschulduebergang"},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"12.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Grundst\u00fccksbezogene Leistungen in der Umsatzsteuer","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundstuecksbezogene-leistungen-in-der-umsatzsteuer"},{"nid":"5512","field_eventlinktext":"Incoterms in Umsatzsteuer und Zoll","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/incoterms-in-umsatzsteuer-und-zoll","field_referent":"\nDr. Christian Salder\n\n, \nDobrinka Atanasova\n\n","field_datum":"08.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5517","field_eventlinktext":"E-Charging \u2013 Umsatzsteuerliche Behandlung des Ladevorgangs und zutreffende Abrechnung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-charging-umsatzsteuerliche-behandlung-des-ladevorgangs-und-zutreffende-abrechnung","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum":"13.10.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5517","field_eventlinktext":"E-Charging \u2013 Umsatzsteuerliche Behandlung des Ladevorgangs und zutreffende Abrechnung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-charging-umsatzsteuerliche-behandlung-des-ladevorgangs-und-zutreffende-abrechnung","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum":"13.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5516","field_eventlinktext":"Elektronische Dienstleistungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/elektronische-dienstleistungen","field_referent":"\nDr. Fr\u00e9d\u00e9ric Salewski\n\n","field_datum":"02.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5516","field_eventlinktext":"Elektronische Dienstleistungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/elektronische-dienstleistungen","field_referent":"\nDr. Fr\u00e9d\u00e9ric Salewski\n\n","field_datum":"02.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5515","field_eventlinktext":"Organschaft in Krise und Insolvenz","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/organschaft-in-krise-und-insolvenz","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDr. Yue Siebel-Kaufmann\n\n","field_datum":"28.07.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5515","field_eventlinktext":"Organschaft in Krise und Insolvenz","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/organschaft-in-krise-und-insolvenz","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDr. Yue Siebel-Kaufmann\n\n","field_datum":"28.07.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5514","field_eventlinktext":"Umsatzsteuer im Insolvenzfall: Grundlagen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-im-insolvenzfall-grundlagen","field_referent":"\nDr. Thomas Streit, LL.M. 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Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-7-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum":"13.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5406","field_eventlinktext":"VAT\u0026#039;s UP 7 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-7-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum":"13.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5405","field_eventlinktext":"VAT\u0026#039;s UP International 3","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-3-fd078cab-01b6-44e4-acaa-9b31a2fa3c94","field_referent":"\nRonny Langer\n\n, \nDr. Atanas Mateev\n\n","field_datum":"10.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5405","field_eventlinktext":"VAT\u0026#039;s UP International 3","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-3-fd078cab-01b6-44e4-acaa-9b31a2fa3c94","field_referent":"\nRonny Langer\n\n, \nDr. Atanas Mateev\n\n","field_datum":"10.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5275","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen III\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-iii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, 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K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum":"26.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""}]
[{"title":"Centralised settlement and purchasing associations","nid":"5304","view_node":"\/en\/centralised-settlement-and-purchasing-associations"},{"title":"Chain transactions","nid":"285","view_node":"\/en\/chain-transactions"},{"title":"Digital platforms for services and digital goods","nid":"5178","view_node":"\/en\/digital-platforms-services-and-digital-goods"},{"title":"Distance sales \/ One-Stop-Shop","nid":"289","view_node":"\/en\/distance-sales-one-stop-shop"},{"title":"E-Charging","nid":"5177","view_node":"\/en\/e-charging"},{"title":"E-commerce: Trading via online marketplaces","nid":"142","view_node":"\/en\/e-commerce-trading-online-marketplaces"},{"title":"E-invoicing","nid":"251","view_node":"\/en\/e-invoicing"},{"title":"Education services in VAT","nid":"5305","view_node":"\/en\/education-services-vat"},{"title":"Electronically supplied services ","nid":"5179","view_node":"\/en\/electronically-supplied-services"},{"title":"Energy supplies and VAT","nid":"714","view_node":"\/en\/energy-supplies-and-vat"},{"title":"Export supplies","nid":"5175","view_node":"\/en\/export-supplies"},{"title":"Fixed establishment","nid":"287","view_node":"\/en\/fixed-establishment"},{"title":"Import VAT","nid":"5327","view_node":"\/en\/import-vat"},{"title":"Influencers","nid":"5300","view_node":"\/en\/influencers"},{"title":"Insolvency and VAT","nid":"5173","view_node":"\/en\/insolvency-and-vat"},{"title":"Intra-Community supplies","nid":"5277","view_node":"\/en\/intra-community-supplies"},{"title":"Invoices, self-billing invoices and invoice correction","nid":"5180","view_node":"\/en\/invoices-self-billing-invoices-and-invoice-correction"},{"title":"Precious metal weight accounts for refineries","nid":"5427","view_node":"\/en\/precious-metal-weight-accounts-refineries"},{"title":"Procedural","nid":"273","view_node":"\/en\/procedural"},{"title":"Procedural documentation","nid":"5189","view_node":"\/en\/procedural-documentation"},{"title":"Public bodies cooperation from a VAT perspective","nid":"282","view_node":"\/en\/public-bodies-cooperation-vat-perspective"},{"title":"Real estate in VAT law","nid":"5140","view_node":"\/en\/real-estate-vat-law"},{"title":"Reporting obligations for digital platforms (DAC7 \/ PStTG) ","nid":"288","view_node":"\/en\/reporting-obligations-digital-platforms-dac7-psttg"},{"title":"Sections 30 and 130 of the Act on Regulatory Offences (OWiG) - corporate liability for tax offences","nid":"5328","view_node":"\/en\/sections-30-and-130-act-regulatory-offences-owig-corporate-liability-tax-offences"},{"title":"Supplies of construction works in VAT","nid":"5170","view_node":"\/en\/supplies-construction-works-vat"},{"title":"Supply of services in connection with immovable property","nid":"5174","view_node":"\/en\/supply-services-connection-immovable-property"},{"title":"Tax fraud in the supply chain: Denial of VAT benefits, sec.\u202f25f of the German VAT Act ","nid":"5289","view_node":"\/en\/tax-fraud-supply-chain-denial-vat-benefits-sec-25f-german-vat-act"},{"title":"Transfer of a going concern, sec.\u202f1 para.\u202f1\u202fa of the German VAT Act ","nid":"5338","view_node":"\/en\/transfer-going-concern-sec-1-para-1-german-vat-act"},{"title":"Travel services and accommodation services","nid":"5166","view_node":"\/en\/travel-services-and-accommodation-services"},{"title":"VAT and income tax","nid":"5301","view_node":"\/en\/vat-and-income-tax"},{"title":"VAT for precious metal traders, coin traders, art traders, antique galleries","nid":"5190","view_node":"\/en\/vat-precious-metal-traders-coin-traders-art-traders-antique-galleries"},{"title":"VAT group","nid":"263","view_node":"\/en\/vat-group"},{"title":"VAT in the sector of financial service providers, investment management companies, insurance companies and corresponding intermediaries","nid":"291","view_node":"\/en\/vat-sector-financial-service-providers-investment-management-companies-insurance-companies-and"},{"title":"VAT in web 3.0 \u2013 crypto, NFT, metaverse \u0026amp; Co.","nid":"290","view_node":"\/en\/vat-web-30-crypto-nft-metaverse-co"},{"title":"VAT treatment of non-profit organizations","nid":"5336","view_node":"\/en\/vat-treatment-non-profit-organizations"},{"title":"Work delivery \/ supply including installation \/ assembly \/ supply of installation works","nid":"250","view_node":"\/en\/work-delivery-supply-including-installation-assembly-supply-installation-works"}]
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