Sales tax, customs & tax compliance
We will outline tax options and simplifications for you and assist you in optimising your VAT arrangements.
Key areas of our consulting services include:
- VAT registration
- VAT returns
- Staff training
- Special VAT audits
- Analysis of the flow of goods and services
- Customs law
- Tax compliance management systems
The questions raised by our clients are:
- Do German businesses engaged in cross-border commercial activities have VAT registration obligations abroad?
- How can our firm assist companies in fulfilling their foreign VAT obligations?
- How can a cross-border supply chain be optimally structured in terms of VAT and customs law, and what are the risks involved?
- When does the liability for tax shift to the recipient of the service in the case of cross-border services, particularly in relation to consultancy, construction or other services provided from or to abroad?
- Do foreign companies have VAT registration obligations and ongoing reporting obligations to comply with in relation to their business activities in Germany?
- How can our firm assist foreign companies in fulfilling their domestic VAT obligations?
- When does a domestic or foreign (VAT) permanent establishment exist, and what are the consequences?
- How should chain transactions involving third countries be classified for VAT and customs purposes?
- What are the VAT risks associated with corporate transactions?
- When does a ‘sale of the business as a whole’ apply in property transactions, and how can VAT clauses in sale and purchase agreements be optimally drafted?
- When is there a risk of input VAT adjustments under Section 15a of the German VAT Act (UStG)?
- How is the input VAT loss calculated when switching from a VAT-liable to a VAT-exempt letting arrangement?
- How do retrospective transfer pricing adjustments affect the customs value and VAT that have already been declared?
- How can a refund of input VAT be obtained under the input VAT refund procedure?
- How should necessary invoice corrections be made, and how is a VAT adjustment implemented?
- When does a VAT group exist, and what are the consequences?
- How can holding structures be optimally structured for VAT purposes?
In both a national and an international context, value added tax is one of the most significant types of tax in business practice. Cross-border supply chains and international group structures are placing increasing demands on the already complex field of VAT and customs law.
Our bespoke advisory approach in the field of VAT and customs law enables our clients to make full use of tax planning opportunities whilst proactively avoiding costly disputes with national and international tax authorities. Other key areas of our advisory work range from preparing tax returns and liaising with the relevant authorities to providing advice on VAT and customs law structuring.
Through collaboration within interdisciplinary teams, we identify overlaps with other types of tax and areas of law, and incorporate these into our advice for the benefit of our clients. Our aim is to relieve you of the burden of complex record-keeping, documentation and cooperation obligations, so that you can concentrate on the essential aspects of your business.
Our work takes a preventative approach. We support you in everything from the proper documentation of transfer pricing, through compliance with enhanced reporting obligations in cross-border situations, to the correct declaration of VAT and payroll tax. Acting as a ‘first line of defence’, we also assist you in implementing tax-related processes within your organisation in the form of tax compliance management systems.
