Resume
Dr. Kristina Echterfeld has been with KMLZ since 2020 and has been a partner in the Düsseldorf office since 2026.
She advises clients on all aspects of German and international VAT law. In particular, she specialises in VAT matters relating to the trade in precious metals, coins, art and antiques. A particular focus of her practice is on VAT procedural law and criminal tax law. She assists clients in particular with tax audits, objection proceedings and proceedings before the tax courts, as well as with corrections and voluntary disclosures. She also acts as a criminal defence lawyer and represents clients in criminal and administrative fine proceedings.
In addition, she advises clients on the development and implementation of Tax Compliance Management Systems (TCMS) and procedural documentation.
Kristina Echterfeld regularly gives lectures and in-house training sessions on VAT and criminal tax law and publishes articles on these topics.
Articles
[{"title":"Action Plan: Combatting tax and financial crime rigorously","nid":"5578","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;Background\u0026amp;nbsp;\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In future, both the Federal Ministry of Finance (BMF) and the Federal Ministry of Justice and Consumer Protection (BMJV) intend to prosecute tax evasion more rigorously. On 16 July 2026, the two ministries presented their joint action plan to this effect. The action plan comprises 26 measures.","field_datum":"11.09.2026\n","field_newsletter":"VAT Newsletter 32\/2026"},{"title":"Federal Court of Justice: Monthly\/quarterly VAT returns and annual VAT returns are considered separate acts","nid":"5475","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;The German Federal Court of Justice (BGH) has, once again, had to rule on the criminal treatment of incorrect monthly\/quarterly VAT returns and a subsequent incorrect annual VAT return. To date, it has been accepted that both types of returns could constitute a single procedural act.","field_datum":"06.03.2026\n","field_newsletter":"VAT Newsletter 14\/2026"},{"title":"Templates for VAT returns 2026: Impact on corrections and voluntary disclosures","nid":"5461","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In a letter dated 29 December 2025, the Federal Ministry of Finance published the templates for the VAT returns for 2026. In addition to changes for sales of military goods and the average rate for farmers and foresters, the new form contains a significant adjustment regarding the supplementary information for VAT returns (line 55, code number 500).","field_datum":"04.02.2026\n","field_newsletter":"VAT Newsletter 09\/2026"},{"title":"Federal Ministry of Finance limits the application of the reduced VAT rate on precious and base metal coins","nid":"5447","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;As of 1 January 2025, the legislator (re)introduced the reduced VAT rate in sec. 12 para 2 No. 1 of the German VAT Act (UStG) on the supply, intra-Community acquisition and importation of works of art and collectors\u0026#039; items (cf.","field_datum":"16.01.2026\n","field_newsletter":"VAT Newsletter 04\/2026"},{"title":"GoBD 2025: What\u0026#039;s new? \u2013 Procedural documentation again in focus of German tax authorities","nid":"5171","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In its letter dated 14 July 2025, the Federal Ministry of Finance (BMF) once again updated the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access), see \u0026lt;a href=\u0026quot;\/en\/VAT\/Newsletter_19_2024\u0026quot;\u0026gt;KMLZ VAT Newsletter 19 | 2024\u0026lt;\/a\u0026gt;.","field_datum":"21.07.2025\n","field_newsletter":"VAT Newsletter 24\/2025"},{"title":"Annual Tax Act 2024: Changes for coin dealers, art dealers and gallery owners","nid":"301","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Coin dealers, as well as art dealers, antique dealers and gallery owners, are facing extensive VAT changes from 1 January 2025. On the one hand, the Annual Tax Act 2024 provides for changes to the margin scheme under sec. 25a of the German VAT Act (UStG). On the other hand, the legislator has caved in to pressure from the sector and (re)introduced the reduced VAT rate for works of art and collectors\u0026#039; items in accordance with sec. 12 para. 2 UStG.","field_datum":"29.11.2024\n","field_newsletter":"VAT Newsletter 52\/2024"},{"title":"Waste disposal that leads to creation of valuable materials \u2013 not necessarily a barter transaction","nid":"318","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;The tax authorities assume a barter transaction (disposal service in return for a supply of waste) if the waste provided for disposal has an economic value (so-called valuable waste) and, according to the consensus of the contracting parties, the waste provided has influenced the amount of the cash remuneration for the disposal service or the acquired disposal has influenced the cash remuneration for the supply of goods (sec. 3.16 para. 1 and sec. 10.5 para.","field_datum":"11.09.2024\n","field_newsletter":"VAT Newsletter 35\/2024"},{"title":"GoBD 2024: What\u2019s new? \u2013 Procedural documentation and TCMS rewarding for tax audits","nid":"5091","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In a letter dated 11 March 2024, the Federal Ministry of Finance published amendments to the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access). The GoBD in the new version will apply from 1 April 2024. Implemented are the amendments to sec.","field_datum":"23.04.2024\n","field_newsletter":"VAT Newsletter 19\/2024"}]
Seminars
[{"nid":"5551","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Strom","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-strom","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"27.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5548","field_event_typ":"KMLZ Akademie","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_1":"27.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5552","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Strom: Befreiungen und Entlastungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-strom-befreiungen-und-entlastungen","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"30.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5572","field_event_typ":"KMLZ Akademie","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, \nAndrea Claudia Springer\n\n","field_datum_1":"02.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5389","field_event_typ":"KMLZ Akademie","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_1":"03.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5573","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Kantine, Firmen-PKW, Mitarbeitershop, Fitness und weitere Benefits im Konzern (Lohn- und Umsatzsteuer)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kantine-firmen-pkw-mitarbeitershop-fitness-und-weitere-benefits-im-konzern-lohn-und-umsatzsteuer","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum_1":"04.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5381","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuer im Handel \u2013 Rabatte, Boni, WKZ und Gutscheine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-im-handel-rabatte-boni-wkz-und-gutscheine","field_referent":"\nBettina Finken\n\n, \nDr. Christian Reiners\n\n","field_datum_1":"05.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5553","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Energieerzeugnissen (Teil 1)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-energieerzeugnissen-teil-1","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"09.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5574","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Service Agreements und Weiterbelastungen im Konzern","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/service-agreements-und-weiterbelastungen-im-konzern","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum_1":"09.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5602","field_event_typ":"KMLZ Akademie","field_eventlinktext":"News \u0026amp; Talk: Der aktuelle Stand der umsatzsteuerrechtlichen Organschaft","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/news-talk-der-aktuelle-stand-der-umsatzsteuerrechtlichen-organschaft","field_referent":"\nDr. Michael Rust\n\n","field_datum_1":"10.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5557","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zollrecht - Neues aus Rechtsprechung und Verwaltung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zollrecht-neues-aus-rechtsprechung-und-verwaltung","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"10.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5405","field_event_typ":"KMLZ Akademie","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_1":"10.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","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_1":"12.11.2026\n","field_datum_bis":false,"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","langcode":"English","edit_node":""},{"nid":"5586","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einf\u00fchrung in das allgemeine Zollrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-das-allgemeine-zollrecht","field_referent":"\nDobrinka Atanasova\n\n","field_datum_1":"12.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5406","field_event_typ":"KMLZ Akademie","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_1":"13.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5593","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundz\u00fcge der Zollverfahren","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-der-zollverfahren","field_referent":"\nDobrinka Atanasova\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"16.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5554","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Energieerzeugnissen \u2013 Befreiungen und Entlastungen (Teil 2)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-energieerzeugnissen-befreiungen-und-entlastungen-teil-2","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"17.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5592","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zoll- und Au\u00dfenwirtschaftsrecht: \u00c4nderungen zum Jahreswechsel","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zoll-und-aussenwirtschaftsrecht-aenderungen-zum-jahreswechsel","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"18.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","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_1":"19.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen und Steuerschuld\u00fcbergang","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-und-steuerschulduebergang","langcode":"English","edit_node":""},{"nid":"5588","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten in Zoll und EUSt (ohne Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-in-zoll-und-eust-ohne-bewilligungen","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"19.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5581","field_event_typ":"KMLZ Akademie","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_1":"20.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5591","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundz\u00fcge der Einfuhrumsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-der-einfuhrumsatzsteuer","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"23.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5599","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Kompensation f\u00fcr gescheiterte Steuererstattung: Der Reemtsma-Anspruch (Direktanspruch)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kompensation-fuer-gescheiterte-steuererstattung-der-reemtsma-anspruch-direktanspruch","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"23.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","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_1":"24.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Steuerentstehung und Abrechnung von Bauleistungen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerentstehung-und-abrechnung-von-bauleistungen","langcode":"English","edit_node":""},{"nid":"5563","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Intrastat von A bis Z","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/intrastat-von-a-bis-z","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"25.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5355","field_event_typ":"Weitere Events","field_eventlinktext":"M\u00fcnchner Umsatzsteuerkonferenz, IVCC e.V.","field_eventlink":"https:\/\/ivcc.de\/de\/muenchner_umsatzsteuerkonferenz","field_referent":"\n\n\n","field_datum_1":"26.11.2026\n","field_datum_bis":false,"field_ort":"Allianz Arena, Munich","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5555","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Aktuelle Entwicklungen im Verbrauchsteuerrecht \u2013 Rechtsprechung und Gesetzes\u00e4nderungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/aktuelle-entwicklungen-im-verbrauchsteuerrecht-rechtsprechung-und-gesetzesaenderungen","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"27.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5585","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einfuhrumsatzsteuer Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung-f0291ff1-4c06-42b5-a15b-8333d6cafba8","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"30.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5590","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einfuhrumsatzsteuer Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"30.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5407","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen V\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-v-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"30.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5408","field_event_typ":"KMLZ Akademie","field_eventlinktext":"B2B E-Rechnung in Deutschland \u2013 Are you ready?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/b2b-e-rechnung-in-deutschland-are-you-ready","field_referent":"\nRonny Langer\n\n, \nDr. Katharina Artinger-Steiner\n\n","field_datum_1":"01.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5411","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"02.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","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_1":"02.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen im Ausland","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-im-ausland","langcode":"English","edit_node":""},{"nid":"5589","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten im Zoll und EUSt (mit Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-im-zoll-und-eust-mit-bewilligungen","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"03.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5607","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuer im Online-Handel","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-im-online-handel","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"04.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5587","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Ausfuhr im Umsatzsteuer- und Zollrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ausfuhr-im-umsatzsteuer-und-zollrecht","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"07.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5605","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Der Steuerstreit: Ein FG-Verfahren erfolgreich f\u00fchren \u2013 am Beispiel der Umsatzsteuer: Praxistipps","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/der-steuerstreit-ein-fg-verfahren-erfolgreich-fuehren-am-beispiel-der-umsatzsteuer-praxistipps","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum_1":"07.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5596","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Plattformen in der Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/plattformen-in-der-umsatzsteuer","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"10.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5432","field_event_typ":"KMLZ Akademie","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_1":"14.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""}]
Publications
Remarks
- Anmerkung zu EuGH, Urteil vom 28.05.2020 – C-684/18, Vorsteuerberechtigung auch bei für innergemeinschaftliche und inländische Warenlieferungen insgesamt gewährten Rabatten- Word Comm Trading Gfz SRL, DStR 2020, S. 1314, zusammen mit Bettina Finken
Comments
- Kommentierung zu § 26c UStG, in: Küffner/Zugmaier, Umsatzsteuer Kommentar, 2022
Articles
- Umsatzsteuerliche Behandlung von Gästekarten - Urteil des FG München vom 25.11.2025 - 5 K 1392/22, NWB 22/2026, S. 1465, zusammen mit Laura Klein
- Gäste- und Städtekarten in der Umsatzsteuer - Typische Vertragsmodelle, umsatzsteuerliche Implikationen und bestehende Unsicherheiten, NWB 40/2025, S. 2738, zusammen mit Laura Klein
- Aktuelle Entwicklungen in der Umsatzsteuer: Rückblick auf 2024 und Ausblick auf 2025, DK 01/2025, S. 9, zusammen mit Laura Klein
- Aktuelle Entwicklungen in der Umsatzsteuer: Rückblick auf 2023 und Ausblick auf 2024, DK 01/2024, S. 9, zusammen mit Laura Klein
- Kriterienkatalog zur Versagung von Vorsteuerabzug und Steuerbefreiung bei Beteiligung an einer Steuerhinterziehung (§ 25fUStG) - BMF-Schreiben im Lichte der aktuellen EuGH-Missbrauchsrechtsprechung, DStR 2023, S. 1978, zusammen mit Dr. Thomas Streit
- Steuerbefreiung für innergemeinschaftliches Verbringen – Steuerstrafrechtliche Aspekte falscher bzw. unvollständiger Zusammenfassender Meldungen, NWB 32/2023, S. 2218, zusammen mit Ronny Langer
