Tax Compliance

In a world where tax regulations are constantly changing and becoming increasingly complex, complying with them can seem like a maze where any wrong step can lead to significant consequences. As an entrepreneur, you want to focus on growing your business without having to constantly worry about tax pitfalls. With us, you have a reliable partner at your side who will help you to fulfil your tax obligations efficiently and with legal certainty, all with a view to minimising liability risks.

An effective Tax Compliance Management System (TCMS) is key to achieving this. We offer you the complete design and implementation of a TCMS, in accordance with the requirements of IDW PS 980.

With precise and up-to-date procedural documentation, you will also be optimally prepared for any tax audit. We ensure that your documentation fulfils the requirements of the tax authorities.

Rely on our experience and expertise to take your tax compliance to the next level. Our tax consultancy firm is certified in accordance with DIN EN ISO 9001. We know what we are talking about.

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[{"title":"Integration of import VAT in the periodical VAT return: Finally?","nid":"5584","body":"On 10 September 2026, the Conference of the German Ministers of Finance once again expressed its support for the incorporation of import VAT into an offsetting model. Under such a system, businesses would be able to declare import VAT in the same periodical VAT return in which they claim the corresponding input VAT deduction. This could significantly reduce the current liquidity burden and administrative effort.\n","field_datum":"21.09.2026\n","field_newsletter":"Customs Newsletter 09\/2026"},{"title":"Action Plan: Combatting tax and financial crime rigorously","nid":"5578","body":"More data, faster analysis, a higher probability of detection: with their action plan to combat tax and financial crime, the Federal Ministry of Finance (BMF) and the Federal Ministry of Justice and Consumer Protection (BMJV) aim to fundamentally strengthen tax supervision. In addition to the planned reintroduction of a criminal offence for particularly serious cases of tax evasion and the abolition of voluntary disclosure, the focus is on real-time VAT reporting, AI-supported data analysis and intensified cooperation between authorities. Find out in our newsletter what practical implications\u2026","field_datum":"11.09.2026\n","field_newsletter":"VAT Newsletter 32\/2026"},{"title":"Reform of the Tax Consultancy Act: New requirements for freight forwarders and customs representatives","nid":"5570","body":"With the ninth reform of the Tax Consultancy Act, the German legislator standardizes new requirements for freight forwarders and other customs representatives who provide assistance in matters of importation or export duties on a commercial basis. Notably, the regulation of the obligation for professional qualification has been established, as well as the authority for the tax administration to prohibit the provision of assistance.\n","field_datum":"17.08.2026\n","field_newsletter":"Customs Newsletter 08\/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"},{"title":"\u201cRetroactive\u201d input VAT deduction, provided the invoice is available at the time the VAT return is filed","nid":"5468","body":"From a long standing German practical perspective, it has been undisputed that input VAT may only be claimed after the supply of goods or services has been received and only in the VAT return period during which the corresponding invoice was received. Although, according to the settled case law of the ECJ, the invoice merely constitutes a formal requirement, compliance with this requirement has nevertheless been regarded as indispensable for the exercise of the right to deduct input VAT. In its recent judgment in Dyrektor Krajowej Informacji Skarbowej (case T 689\/24), the General Court has\u2026","field_datum":"16.02.2026\n","field_newsletter":"VAT Newsletter 10\/2026"},{"title":"Templates for VAT returns 2026: Impact on corrections and voluntary disclosures","nid":"5461","body":"With its letter dated 29 December 2025, the German Federal Ministry of Finance published the official templates of the VAT returns and the advance payment procedure for 2026. The new code number 500 requires supplementary information to be provided in the VAT return by allocating the declaration to one of four categories. The new code number 500 entails both opportunities and risks and has implications for the submission of corrections and voluntary disclosures.\n","field_datum":"04.02.2026\n","field_newsletter":"VAT Newsletter 09\/2026"},{"title":"Triangular Transactions in Focus: General Court Rejects German Tax Authority\u2019s View","nid":"5418","body":"In VAT practice, a well-known risk persists: Member States interpret the conditions for the simplification of triangular transactions differently. Some only apply the rule if exactly three parties are involved. The German tax administration is more flexible: more than three parties may participate \u2013 but the simplification applies only to the last three taxable persons in the chain (sec. 25b para. 2 of the German Administrative VAT Guidelines). Neither restriction can be found in the wording of the EU VAT Directive. Are these limitations even permissible? The General Court makes it clear in\u2026","field_datum":"08.12.2025\n","field_newsletter":"VAT Newsletter 48\/2025"},{"title":"Focus on procedural law: new regulations for tax audits applicable in Germany as from 2025","nid":"294","body":"As from 1 January 2025, significant new regulations regarding tax audits will now be applicable for the first time in Germany. The aim of the reform is to carry out tax audits in a more timely and efficient manner in order to provide taxable persons with legal and planning security at an early stage. This is to be achieved by means of new regulations regarding the limitation period for assessments and the procedural course of the tax audit, which now allows for agreements between the taxable person and the tax office, as well as for applications for a partial final assessment. This results in\u2026","field_datum":"15.01.2025\n","field_newsletter":"VAT Newsletter 02\/2025"},{"title":"Tax compliance management: Germany is taking it seriously","nid":"390","body":"On 01.01.2023, the German legislator implemented the DAC7 Directive. Somewhat covertly, it has laid the foundation for the introduction of a serious tax partnership between companies and the tax authorities. Those companies that have introduced an effective internal control system for tax purposes (Tax ICS) that is actually \u201clived\u201d will, in the future, receive simplifications for tax audits. Everything is still being carefully formulated. However, the final go-ahead for the establishment of tax compliance management systems (Tax CMS) has been given.\n","field_datum":"18.01.2023\n","field_newsletter":"VAT Newsletter 03\/2023"},{"title":"ECJ: scope of necessary checks and attribution of knowledge of tax evasion in supply chains","nid":"405","body":"Time and again, the tax authorities have denied input VAT deductions to taxable persons because they should have known, had they exercised due diligence, that they were participating in tax evasion with their supplies. In this context, the ECJ has now ruled that taxable persons are not required to carry out complex and comprehensive checks on their business partners, such as those that can normally only be performed by the tax administration (judgment of 01.12.2022 \u2013 C-512\/21 \u2013 Aquila Part Prod Com). At the same time, however, the ECJ held that taxable persons must accept responsibility for\u2026","field_datum":"09.12.2022\n","field_newsletter":"VAT Newsletter 51\/2022"}]

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[{"nid":"5389","field_eventlinktext":"E-Rechnungspflicht bei gemeinn\u00fctzigen Vereinen und K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-rechnungspflicht-bei-gemeinnuetzigen-vereinen-und-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"03.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5389","field_eventlinktext":"E-Rechnungspflicht bei gemeinn\u00fctzigen Vereinen und K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-rechnungspflicht-bei-gemeinnuetzigen-vereinen-und-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"03.11.2026\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":"5548","field_eventlinktext":"Zusammenarbeit kirchlicher K\u00f6rperschaften im Anwendungsbereich des \u00a7 2b UStG","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zusammenarbeit-kirchlicher-koerperschaften-im-anwendungsbereich-des-2b-ustg","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"27.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5548","field_eventlinktext":"Zusammenarbeit kirchlicher K\u00f6rperschaften im Anwendungsbereich des \u00a7 2b UStG","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zusammenarbeit-kirchlicher-koerperschaften-im-anwendungsbereich-des-2b-ustg","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"27.10.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5581","field_eventlinktext":"Verfahrensdokumentation: Vom Pflichtdokument zum Mehrwert f\u00fcr Prozesse und internes Kontrollsystem","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verfahrensdokumentation-vom-pflichtdokument-zum-mehrwert-fuer-prozesse-und-internes-kontrollsystem","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nFabrice Voigt\n\n","field_datum":"20.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5581","field_eventlinktext":"Verfahrensdokumentation: Vom Pflichtdokument zum Mehrwert f\u00fcr Prozesse und internes Kontrollsystem","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verfahrensdokumentation-vom-pflichtdokument-zum-mehrwert-fuer-prozesse-und-internes-kontrollsystem","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nFabrice Voigt\n\n","field_datum":"20.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""}]

[{"title":"Procedural documentation","nid":"5189","view_node":"\/en\/procedural-documentation"},{"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"}]

Our services

Audit and Optimization

We analyse your existing processes and systems and identify any weak points.

System Design

On this basis, we develop a customised and practicable TCMS that is perfectly tailored to the needs of your company.

Implementation

We work with you to implement the TCMS in your company and ensure that all relevant processes and controls are integrated. We also take over the necessary project management to ensure that the project is completed on time and on budget.

Review and Certification

We conduct TCMS reviews, adequacy assessments, and effectiveness evaluations, and support you in certifying your TCMS in accordance with IDW PS 980. Upon request, we can also act as an external Tax Compliance Officer for your company.

Procedural Documentation

We prepare process documentation for your company that meets the requirements of the tax authorities. In addition, we review and certify your existing process documentation.