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.
[{"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"},{"title":"German Tax Accounting Standards (GoBD) on tax compliance and internal control","nid":"619","body":"The Federal Ministry of Finance recently published the German Tax Accounting Standards (GoBD) (please see KMLZ Newsletter No. 33\/2019). These new principles also provide basic instructions as regards the requirements for internal control, which play a key role in tax compliance.\n","field_datum":"08.08.2019\n","field_newsletter":"VAT Newsletter 34\/2019"},{"title":"Conditions for self-disclosure regarding exemption from punishment \u2013 Tax Compliance Management System strongly recommended","nid":"5027","body":"The Federal Supreme Court recently ruled, that tax evasion could be considered as already having been detected, even before the tax office has examined the relevant tax return. Once the tax crime is considered as detected, self-disclosure no longer offers exemption from punishment. This may also apply to VAT: When a VAT return requires correction, it might already be too late for a self-disclosure with the effect of exemption from punishment. The assumption of an intentionally committed tax evasion can be effectively prevented by the implementation of a Tax Compliance Management System.\n","field_datum":"24.07.2017\n","field_newsletter":"VAT Newsletter 20\/2017"},{"title":"Tax Compliance = Internal Control System","nid":"5213","body":"Great uncertainty surrounds the determination that there is need for amendment: Is one required to submit an effective self-disclosure in accordance with sec. 371 General Fiscal Code or is a simple amendment in accordance with sec. 153 General Fiscal Code sufficient? Many questions remain unanswered which has resulted in significant irritation for practitioners and their clients alike. The Ministry of Finance has now gone some way in clarifying the Fiscal Code Application Decree. The Ministry\u2019s message: Companies which have implemented an internal control system will be in a better position\u2026","field_datum":"02.06.2016\n","field_newsletter":"VAT Newsletter 15\/2016"}]
[{"nid":"5343","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Einsteiger) \u2013Grundlagen und Aufbau eines TCMS","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-einsteiger-grundlagen-und-aufbau-eines-tcms","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"16.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5343","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Einsteiger) \u2013Grundlagen und Aufbau eines TCMS","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-einsteiger-grundlagen-und-aufbau-eines-tcms","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"16.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5344","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Fortgeschrittene) - Risikoanalyse und Kontrollma\u00dfnahmen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-fortgeschrittene-risikoanalyse-und-kontrollmassnahmen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5344","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Fortgeschrittene) - Risikoanalyse und Kontrollma\u00dfnahmen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-fortgeschrittene-risikoanalyse-und-kontrollmassnahmen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.09.2026\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":"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":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"05.03.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Einf\u00fchrung in das TCMS und Compliance-Kultur","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-1"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"05.03.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 1)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-1"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"09.03.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Compliance-Ziele und Compliance-Risiken","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-2"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"09.03.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-2"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"12.03.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Compliance-Organisation und Compliance-Programm","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-3"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"12.03.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-3"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"17.03.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Compliance-Kommunikation, Compliance-\u00dcberwachung und Verbesserung","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-4"},{"nid":"5410","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"17.03.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 4)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-4"},{"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":""}]
[{"title":"Procedural documentation","nid":"5189","view_node":"\/en\/procedural-documentation"}]
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.
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Managing Associate
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Director
Certified Tax Consultant, Master of Science (M.Sc.) (Rechts- und Wirtschaftswissenschaften)
