Laura Klein
Director
Certified Tax Consultant, Master of Science (M.Sc.) (Rechts- und Wirtschaftswissenschaften)
Articles
[{"title":"Federal Ministry of Finance supplements guidance on the distribution of multi-purpose vouchers","nid":"5520","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 transfer and issuance of a multi-purpose voucher are regarded as a mere exchange of means of payment and are therefore not taxable. VAT only becomes chargeable when the underlying supply is actually performed upon redemption of the multi-purpose voucher (sec. 3 para. 15 sent. 2 of the German VAT Act).","field_datum":"11.05.2026\n","field_newsletter":"VAT Newsletter 23\/2026"},{"title":"ECJ: Are loyalty points and virtual in game currencies vouchers?","nid":"5480","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;On 1 January 2019, special rules under EU law governing the VAT treatment of vouchers entered into force. Since then, the question has repeatedly arisen as to which instruments fall within the concept of a voucher and which do not. The relevant case law has developed gradually, based on individual factual constellations.","field_datum":"13.03.2026\n","field_newsletter":"VAT Newsletter 17\/2026"},{"title":"BFH on vouchers for electronic services \u2013 many questions remain unanswered","nid":"5352","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background and previous procedure\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Since 1 January 2019, VAT law has made a distinction between single-purpose vouchers (SPV) and multi-purpose vouchers (MPV). If, at the time of issuance, the place of supply and the VAT due for the supply underlying the voucher are known, the voucher is classified as a SPV, and VAT arises upon issue and each transfer.","field_datum":"05.11.2025\n","field_newsletter":"VAT Newsletter 41\/2025"},{"title":"ECJ: VAT Trap in Transfer Pricing Adjustments?","nid":"5290","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 VAT treatment of transfer pricing adjustments is controversial and not uniformly regulated across the EU. While VAT Expert Group recommendations exist, these are not binding on Member States. In Germany, clear guidance from the legislature or tax authorities is still lacking.","field_datum":"08.09.2025\n","field_newsletter":"VAT Newsletter 34\/2025"},{"title":"VAT Committee on single-purpose vouchers and the consequences of the ECJ judgment Finanzamt O","nid":"5187","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;According to the legal definition, a single-purpose voucher (SPV) is a voucher for which the place of the underlying supply of goods or services and the VAT due thereon are known at the time the voucher is issued.","field_datum":"30.07.2025\n","field_newsletter":"VAT Newsletter 29\/2025"},{"title":"Federal Fiscal Court: Intermediary services related to the sale of experience vouchers through voucher portals","nid":"300","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;For the sale of vouchers, the first question that arises under both the old and new legal situation applicable since 1 January 2019 is whether the transfer of the voucher, or only its redemption, gives rise to VAT for the supply underlying the voucher. In a second step, it must be examined whether the taxable person who transfers the voucher provides an intermediary service.","field_datum":"04.12.2024\n","field_newsletter":"VAT Newsletter 53\/2024"},{"title":"Federal Council approves Annual Tax Act 2024: Overview of the VAT related changes","nid":"305","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Annual Tax Act 2024 finalized\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;As in the past, there will be an Annual Tax Act in 2024. It primarily serves to adapt the German VAT Act (UStG) to current legal developments. The German Bundestag passed the Annual Tax Act 2024 in October after its draft was significantly revised in the Finance Committee. The German Federal Council approved the bill on 22 November 2024.","field_datum":"25.11.2024\n","field_newsletter":"VAT Newsletter 48\/2024"},{"title":"ECJ comments on definition of single-purpose vouchers and B2B voucher distribution","nid":"322","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;Since 1 January 2019, the VAT law has differentiated between single-purpose vouchers (SPV) and multi-purpose vouchers (MPV). If the place of supply and VAT due for the supply, to which the voucher relates, are known at the time of issue, the voucher is a SPV and VAT arises upon issue and each transfer. Otherwise, the voucher is a MPV and VAT only arises on redemption.","field_datum":"30.04.2024\n","field_newsletter":"VAT Newsletter 20\/2024"},{"title":"Ministry of Finance on obligations for payment service providers applicable from 01.01.2024","nid":"5092","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;As from 01.01.2024, special reporting obligations apply for payment service providers in accordance with sec. 22g of the German VAT Act. Payment service providers must now record certain information regarding the payment services which they provide for the processing of cross-border payments and report them to the Federal Central Tax Office (BZSt).","field_datum":"17.01.2024\n","field_newsletter":"VAT Newsletter 04\/2024"},{"title":"Future Financing Act: VAT exempt management of all Alternative Investment Funds","nid":"346","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;Sec. 4 no. 8 lit. h German VAT Act exempts the management of certain investment funds from VAT. Until 30 June 2021, the regulation extended to Undertakings for Collective Investments in Transferable Securities (UCITS, sec. 1 para. 2 German Investment Code) and Alternative Investment Funds (AIF, sec. 1 para. 3 German Investment Code) comparable to UCITS.","field_datum":"27.11.2023\n","field_newsletter":"VAT Newsletter 46\/2023"}]
Seminars
[{"nid":"5494","field_event_typ":"Weitere Events","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_1":"27.08.2026\n","field_datum_bis":false,"field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5516","field_event_typ":"KMLZ Akademie","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_1":"02.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5382","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":"08.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5494","field_event_typ":"Weitere Events","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_1":"10.09.2026\n","field_datum_bis":false,"field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5344","field_event_typ":"KMLZ Akademie","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_1":"14.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5483","field_event_typ":"KMLZ Akademie","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_1":"14.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5546","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Besteuerung kirchlicher K\u00f6rperschaften \u2013 Einf\u00fchrung in die K\u00f6rperschaftsteuer, Kapitalertragsteuer und Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/besteuerung-kirchlicher-koerperschaften-einfuehrung-in-die-koerperschaftsteuer-kapitalertragsteuer-und-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"15.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5402","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter III\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"16.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5489","field_event_typ":"KMLZ Akademie","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_1":"16.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"17.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Einf\u00fchrung in die Umweltbesteuerung (Teil 1) ","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-die-umweltbesteuerung-teil-1","langcode":"English","edit_node":""},{"nid":"5403","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 6 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-6-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"18.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5559","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer aktuell","field_eventlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Jochen Tillmanns\n\n, \nDr. Atanas Mateev\n\n","field_datum_1":"18.09.2026\n","field_datum_bis":false,"field_ort":"Scandic Frankfurt Museumsufer, Wilhelm-Leuschner-Stra\u00dfe 44, 60329 Frankfurt","field_seminarbeschreibung":"Frankfurt","field_seminarlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","langcode":"English","edit_node":""},{"nid":"5559","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer aktuell","field_eventlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Jochen Tillmanns\n\n, \nDr. Atanas Mateev\n\n","field_datum_1":"21.09.2026\n","field_datum_bis":false,"field_ort":"Central-Hotel Kaiserhof, Ernst-August-Platz 4, 30159 Hannover","field_seminarbeschreibung":"Hannover","field_seminarlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","langcode":"English","edit_node":""},{"nid":"5490","field_event_typ":"KMLZ Akademie","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_1":"21.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"24.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Verpackungssteuergesetz Grundz\u00fcge (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/verpackungssteuergesetz-grundzuege-teil-2","langcode":"English","edit_node":""},{"nid":"5567","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Berichtigung und Selbstanzeigen Dos und Don\u0026#039;ts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/berichtigung-und-selbstanzeigen-dos-und-don-ts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Kristina Echterfeld, LL.M.\n\n","field_datum_1":"28.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5404","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"28.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"29.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Einwegkunststofffondsgesetz Grundz\u00fcge (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einwegkunststofffondsgesetz-grundzuege-teil-3","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":"30.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5564","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert - Grundlagen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-grundlagen","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum_1":"05.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5547","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Kirchliche T\u00e4tigkeiten auf dem umsatzsteuerlichen Pr\u00fcfstand","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kirchliche-taetigkeiten-auf-dem-umsatzsteuerlichen-pruefstand","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"06.10.2026\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\n\n","field_datum_1":"07.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5541","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuerbetrug in der Leistungskette (\u00a7 25f UStG) \u2013 Wie Unternehmer ihre Steuervorteile bestm\u00f6glich sch\u00fctzen k\u00f6nnen.","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerbetrug-in-der-leistungskette-25f-ustg-wie-unternehmer-ihre-steuervorteile-bestmoeglich-schuetzen-koennen","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"07.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5498","field_event_typ":"Weitere Events","field_eventlinktext":"International VAT Expert Academy [IVEA]","field_eventlink":"https:\/\/ivcc.de\/en\/vat-expert-academy","field_referent":"\n\n\n","field_datum_1":"08.10.2026\n","field_datum_bis":"2026-10-09","field_ort":"Amsterdam","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"08.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Umweltsteuern in der EU (Teil 4)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/umweltsteuern-in-der-eu-teil-4","langcode":"English","edit_node":""},{"nid":"5561","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Die Ans\u00e4ssigkeit im Umsatzsteuerrecht - Voraussetzungen und Folgen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/die-ansaessigkeit-im-umsatzsteuerrecht-voraussetzungen-und-folgen","field_referent":"\nDr. Christian Salder\n\n, \nInge S\u00f6ltl\n\n","field_datum_1":"09.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5566","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert \u2013 Praxisf\u00e4lle und L\u00f6sungsans\u00e4tze","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-praxisfaelle-und-loesungsansaetze","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum_1":"12.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5517","field_event_typ":"KMLZ Akademie","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_1":"13.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5549","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Alkoholerzeugnissen (Teil 1)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-alkoholerzeugnissen-teil-1","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"15.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5559","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer aktuell","field_eventlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Jochen Tillmanns\n\n, \nDr. Atanas Mateev\n\n","field_datum_1":"15.10.2026\n","field_datum_bis":false,"field_ort":"Steigenberger Graf Zeppelin, Arnulf-Klett-Platz 7, 70173 Stuttgart","field_seminarbeschreibung":"Stuttgart","field_seminarlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","langcode":"English","edit_node":""},{"nid":"5542","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Durchsuchungen der Steuer- oder Zollfahndung: Wie verhalte ich mich richtig?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/durchsuchungen-der-steuer-oder-zollfahndung-wie-verhalte-ich-mich-richtig","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"16.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5503","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum_1":"21.10.2026\n","field_datum_bis":false,"field_ort":"Online seminare","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5550","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Alkoholerzeugnissen \u2013 Steuerbefreiungen und Steuerentlastungen (Teil 2)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-alkoholerzeugnissen-steuerbefreiungen-und-steuerentlastungen-teil-2","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"22.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5543","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Allgemeine Anforderungen an Rechnungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/allgemeine-anforderungen-an-rechnungen","field_referent":"\nDenise Bahnm\u00fcller\n\n, \nDominic Schabert, LL.M. (USC)\n\n","field_datum_1":"23.10.2026\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":"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":"5544","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Berichtigung von Rechnungen: Welche Auswirkungen hat dies auf den Vorsteuerabzug des Leistungsempf\u00e4ngers?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/berichtigung-von-rechnungen-welche-auswirkungen-hat-dies-auf-den-vorsteuerabzug-des-leistungsempfaengers","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"29.10.2026\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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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
Articles
- Umsatzsteuerliche Behandlung von Gästekarten - Urteil des FG München vom 25.11.2025 - 5 K 1392/22, NWB 22/2026, S. 1465, zusammen mit Dr. Kristina Echterfeld
- Gäste- und Städtekarten in der Umsatzsteuer - Typische Vertragsmodelle, umsatzsteuerliche Implikationen und bestehende Unsicherheiten, NWB 40/2025, S. 2738, zusammen mit Dr. Kristina Echterfeld
- Aktuelle Entwicklungen in der Umsatzsteuer: Rückblick auf 2024 und Ausblick auf 2025, DK 01/2025, S. 7, zusammen mit Dr. Kristina Echterfeld
- BMF zu CESOP-Aufzeichnungspflichten für Zahlungsdienstleister, NWB 12/2024, S. 794
- Umsatzsteuerbefreiung: Fondsstandort Deutschland wird gestärkt, EXXECNEWS 03/2024, S. 7
- Aktuelle Entwicklungen in der Umsatzsteuer: Rückblick auf 2023 und Ausblick auf 2024, DK 01/2024, S. 9, zusammen mit Dr. Kristina Echterfeld
- Neue Aufzeichnungspflichten für Zahlungsdienstleister ab 2024 - Zusätzliche Reporting-Pflichten gem. § 22g UStG im Rahmen des CESOP, NWB 35/2023, S. 2422, zusammen mit Dr. Michael Rust
- BFH zur umsatzsteuerrechtlichen Behandlung von Gutscheinen in einer Leistungskette – nach alter und neuer Rechtslage - Anmerkungen zu BFH v. 3.11.2022 – XI R 21/21 und v. 29.11.2022 – XI R 11/21, MwStR 2023, S. 368
- Voraussetzungen und Rechtsfolgen der neuen Umsatzsteuerbefreiung der Verwaltung von Wagniskapitalfonds nach § 4 Nr. 8 Buchst. h UStG, RdF 2022, S. 284, zusammen mit Dr. Michael Rust
- Umsatzsteuerrechtliche Behandlung des Handels mit Treibhausgasminderungsquoten, NWB 44/2022, S. 3093
- Vorsteuerabzug für Leistungen von Ist-Versteuerern nach EuGH erst mit Zahlung möglich, DStR 2022, S. 521
- Ist-Versteuerer leistet: EuGH will Empfänger den Vorsteuerabzug erst mit Zahlung gewähren, SSP Steuern sparen professionell 03/2022, S. 21
- Aktuell anhängige Verfahren zur umsatzsteuerrechtlichen Organschaft und ihre praktischen Auswirkungen, DK 01/2021, S. 20, zusammen mit Dr. Michael Rust
- Änderungen im Bereich der Umsatzsteuerbefreiungen im sozialen Bereich durch das Jahressteuergesetz 2020, npoR 01/2021, S. 38, zusammen mit Dr. Michael Rust
Remarks
- Anmerkung zum Urteil des EuGH vom 13.05.2026 - C-603/24, Keine Mehrwertsteuerpflicht für Verrechnungspreisanpassungen ohne ausdrückliche Dienstleistungsvereinbarung - Stellantis Portugal, MwStR 14/2026, S. 559
- Anmerkung zum Urteil des EuGH vom 05.03. 2026 - C-436/24, Zur Anwendbarkeit des umsatzsteuerlichen Gutscheinbegriffs auf Treuepunkte in Kundentreueprogrammen, MwStR 10/2026, S. 400
- Anmerkung zum Urteil des EuGH vom 23.10.2025 - C-232/24, Umsatzsteuerliche Behandlung von Factoring, RdF 2026, S. 68-69
- Anmerkung zum Urteil des BFH vom 25.06.2025 - XI R 14/24 (XI R 21/21), Besteuerung der Übertragung von Einzweck-Gutscheinen nach Inkrafttreten der Gutschein-Richtlinie, MwStR 2/2026, S. 60
- Anmerkung zum Urteil des EuGH vom 04.09.2025 - C-726/23, Verrechnungspreisbezogene Jahresendanpassungen als mehrwertsteuerbares Entgelt, MwStR 21/2025, S. 829
- Anmerkung zum Urteil des BFH vom 05.09.2024 - V R 21/23, Anforderungen an die Anzahlungsbesteuerung bei Vermittlung von Gutscheinen nach der bis 2018 geltenden Rechtslage, MwStR 2025, S. 62
- Anmerkung zum Urteil des EuGH vom 18.04.2024 - C-68/23, M-GbR, EuGH zur umsatzsteuerrechtlichen Behandlung von Gutscheinen in einer Vertriebskette, MwStR 2024, S. 594
- Anmerkung zum Urteil des BFH vom 07.07.2022 – V R 10/20, Einlagerung eingefrorener Eizellen als umsatzsteuerfreie Heilbehandlung, DStRK 23/2022, S. 319
- Anmerkung zum Urteil des EuGH vom 06.10.2022, C-250/21, O-Fonds, Unterbeteiligung an Forderungen als steuerfreie Kreditgewährung, MwStR 22/2022, S. 838
