Telephone advice – E-mail service
  • fast and practical answers
  • short evaluation of your case
  • preliminary evaluation of complex VAT issues
  • Advisor’s Advisor
  • consultancy for tax advisors, lawyers and auditors
  • evaluation of complex VAT issues
  • full client protection guaranteed in writing
  • In-house seminars
  • customized to the needs of your company and your employees
  • small efficient groups
  • Advice and legal opinions
  • national as well as cross-border VAT questions
  • international VAT law
  • import VAT and customs
  • Solutions to complex VAT issues
  • optimization of pro-rata ratios for input VAT deduction
  • holding structures and VAT groups
  • redesign of contractual relationships from a VAT perspective
  • VAT refund applications
  • non-profit organisations and public bodies
  • In-house seminars

    Seminar: Tax Compliance
    (up to 3 hours)
    • Introduction
    • Tax Compliance: Legislative requirements
    • What is a Tax Compliance Management System (TCMS)?
    • IDW Comments (IDW Praxishinweis) 1/2016 re PS 980
    • Milestones to be passed when implementing a TCMS
    • Practical experience
    • Necessary provisions
    • Distinction: Correction based on sec 153 German Federal Fiscal Code or self-disclosure?
    Seminar: Compact seminar cross-border EU-VAT
    (3–4 hours)
    • Intra-Community supplies
    • Consignment stocks
    • Intra-Community acquisition
    • Chain transactions
    • Triangulation transactions
    • VAT corporate costs
    Seminar: VAT in non-profit organizations
    (3 hours)
    • Real and ficticious membership fees
    • Different spheres of the status of taxable person
    • VAT group
    • Selected tax exemptions
    • Pitfalls: partnerships
    • Input VAT deduction and simplification of input VAT
    Seminar: VAT and real estate
    (1-3 hours)
    • Transfer of an entire business
    • Tax exemption sec 4 no12 German VAT Act
    • Tax exemption sec 4 no 9 German VAT Act
    • Options based on sec 9 German VAT Act
    • Input VAT deduction and deductible proportion of VAT
    • Input VAT adjustment based on sec 15a German VAT Act
    Dr. Thomas Streit
    Seminar: VAT Disputes – The importance of procedural law in achieving a successful outcome
    (3–4 hours)
    • Steps prior to judicial proceedings
    • Filing an action
    • Statement of claim
    • Written pleadings
      • Correct applications
      • Correct preparation of evidence
      • Comments on facts and legal opinion
      • Typical practical problems
    • Preparation for an oral proceeding
    • Successful oral proceedings
    • Financial law aspects
    • Relation between fiscal and criminal proceedings
    • Procedural law particularities in cases of insolvency
    • Interim relief: Application for a suspension of execution and interim measures
    • Proceedings before the German Federal Fiscal Court
    • Proceedings before the European Court of Justice
    Seminar: Invoices in the field of VAT law
    (approx. 4 hours)
    • Invoice terms in the German VAT Act
    • Formally correct invoices for purposes of input VAT deduction
      • Invoice as a precondition for input VAT deduction
      • Invoice features at a glance
      • Input VAT deduction without proper invoice
    • Correction of invoices for purposes of input VAT deduction
    • Temporal effect of invoice correction
      • Invoice correction with retroactive effect
      • Impact on interest
    • Electronic invoices
    • Invoicing by self-billing (Gutschriftverfahren)
      • Applicable contractual agreements
      • Proper transmission of self-billings (Gutschriften)
      • Appeal against self-billings (Gutschriften)
    • Incorrect or unjustified tax statement
      • Invoices within the meaning of sec 14c German VAT Act
      • Field of application of sec 14c para 1 and sec 14c para 2 German VAT Act
      • Tax liability when tax statement was made in good faith?
      • Rectification proceedings in the case of sec 14c para 1 and sec 14c para 2 German VAT Act
    • Compensation claims due to incorrect invoices
    Seminar: Invoices in the field of VAT law
    (approx. 3 hours)
    • Former point of view of tax authorities
    • Decision by the German Federal Fiscal Court of 22.08.2013 (V R 37/10) concerning the reverse charge scheme
    • Latest decisions by the Fiscal Courts
    • Latest decisions by the German Federal Fiscal Court
    • Current point of view of the tax authorities – Letter issued by the German Ministry of Finance
    • Individual civil aspects of cancellation
    • Practical experience reports about cancellation cases
    • Current legal situation – What is the new “certificate“ procedure?
    Dr. Christian Salder
    Seminar: Brexit
    (approx. 3 hours)
    • Current state of the negotiations
    • VAT consequences for companies in the EU and UK
    • Customs consequences for companies in the EU and UK
    • Preparation measures to be taken by companies
    Seminar: Introduction to customs law
    (approx. 3 or 6 hours)
    • General introduction to customs law
      • Legal basis
      • Function
      • Administration
    • Main features of customs procedures (import, export, customs warehouse etc.)
      • Role of the individual customs procedures and their prerequisites
      • Practical implementation and related risks (using case studies)
    • Tariff classification of goods
      • Importance
      • Classification rules (using individual examples)
    • Customs value
      • Additions
      • Deductions
      • Subsequent amendment of the customs value
    • Appeal proceedings
      • Extrajudicial appeal proceedings
      • Proceedings concerning refunds and remissions
      • Judicial appeal proceedings
    Seminar: Basis of customs and import VAT (including input VAT deduction)
    (all-day seminar)
    • Main features of customs law
      • Customs proceedings
      • Tariffing
      • Customs value
      • Appeal proceedings
    • Main features of import VAT including input VAT deduction
      • How does import VAT arise and what about liability?
      • Options
      • Input VAT deduction
      • Best Practice in order to avoid disadvantages
    • Options by means of practical cases
    Ronny Langer
    Seminar: Chain transactions in the field of VAT
    (4 hours)
    • Chain transactions – old understanding / testing scheme
    • Rulings in other countries
    • From VSTR and Euro Tyre to the jurisprudence of the German Federal Fiscal Court
    • Landmark decisions of the German Federal Fiscal Court
    • Current legislative procedures
    • Various scenarios – according to new law
    • The new ECJ decisions Toridas and Kreuzmayr
    • Triangular transactions: Preconditions / Consequences / ECJ judgement Bühler
    • Chain transactions in VAT groups
    Seminar: Chain transactions in the field of VAT
    (4 hours)
    • Definition of chain transactions
      • When does a chain transaction come into existence?
      • How does one recognize if one is involved in a chain transaction?
      • Split transport and further logistical specifications
    • Allocation of transport of goods
      • Which transport is the moving supply and which one is the non-moving supply?
      • Point of view of the fiscal authorities, new jurisdiction and outlook
    • Place of delivery / place of taxation
    • Specific case chain transaction
    • Specific issues
      • Chain transactions in a VAT group
      • Obligations to provide proof
      • Consequences of unsuccessful chain and triangular transactions
    Seminar: VAT in Germany, Austria and Switzerland
    (4 hours)
    • Chain transactions
    • Supply of goods including installation
    • Construction work
    • Consignment stock
    • Reverse charge scheme
    • Imports and fiscal representation
    • Further specific features in Austria and Switzerland
    Seminar: Property and property-related services
    (4 hours)
    • Property and parts of property
      • Surface
      • Immovable objects and integral parts
      • Movable objects as essential elements
      • First moving and later immobilized item
      • Property-related services
    • Construction work (reverse charge scheme)
    • Building deduction tax
    Seminar: VAT in plant engineering
    (4 hours)
    • Specific features of plant engineering
    • VAT basis
    • Place of supply
    • Place of supply in case of a supply of other services
    • Tax exemption
    • The tax payer
    • Specific forms of project management
    • Specific features in certain EU-member states and third countries
    • Input VAT deduction on acquisitions
    • VAT registrations in foreign countries
    Dr. Michael Rust
    Seminar: VAT group
    (approx. 3 hours)
    • General matters
    • Partnerships as controlled companies
    • Financial integration
    • Organizational integration
    • Economic integration
    • Scope of a VAT group