Michaela Merz


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eBay – Senior Manager Indirect Taxes (f/m/d)


eBay is looking for support, please see below:

eBay is a global commerce leader that allows you to shape how the world buys, sells, and gives. You’ll be part of a work culture that’s been genuinely committed to diversity and inclusion since its founding more than 20 years ago. Here, you can just be yourself, do your best work, and have a meaningful impact on people across the globe. We are looking for people with drive, ideas, and a passion for helping small businesses succeed to help shape the future of eBay—does this sound like you? If so, we’d love to talk to you!

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The ski lift


During my youth the T-bar ski lift was the most common. Today it is the exact opposite. The T-bar is the exception. However, what I could experience this week on the few rides on the only T-Bar in the ski resort was very entertaining. I am fascinated by how the 3 and 4-year-olds are able to speed down the slopes and that there is no slope that would have been too difficult for them to try. I observed ski classes where adult ski teachers were skiing with 3 to 5-year-old toddlers. The test or the trial took place at the T-bar. The little ones had to go up the slope in pairs. The slope was very steep in some parts. The ski teacher helped them get on the T-bar because the times where the T-bars were operated by assistant workers is for the large part over. Nevertheless, the little ski drivers had to let themselves and their ski sticks be pulled up the slope.

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Der Skilift


In meiner Jugend war der Bügellift der Standard. Heute ist es genau umgekehrt. Der Bügellift ist die Ausnahme. Was ich jedoch bei den wenigen Fahrten auf dem einzigen Bügellift im Skigebiet diese Woche erleben konnte, war sehr unterhaltsam. Ich bin fasziniert wie die 3 und 4-jährigen rasant die Hänge runterfahren können und dass es keine Piste gibt, die für sie zu schwierig wäre um es nicht auszuprobieren. Ich habe die Skikurse beobachtet, wo Erwachsene Skilehrer mit 3 – 5 solchen Kleinkindern unterwegs waren. Der Test oder die Probe erfolgte an dem Bügellift. Die Kleinen mussten zu zweit den Hang hoch. Der Hang war teilweise sehr steil. Beim Einsteigen half der Skilehrer, weil die Zeiten, in denen die Bügellifte von Hilfspersonal bedient waren, auch mehrheitlich vorbei sind. Trotzdem mussten die kleinen Skifahrer ihre Stöcke und sich selber den Hang hochziehen lassen.

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Netherlands – Change in the Implementation in the Dutch Customs concerning definition of "Exporter" as per April 1, 2020


With the introduction of the Union Customs Code in 2016, a new definition of ‘exporter’ was introduced. Based on this definition, non-EU resident entities no longer qualify as ‘exporter’. Continue reading →


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EU: Details about e-commerce VAT package as from 1 of January 2021


The content of the VAT returns for suppliers or intermediaries subject to the new 2021 EU e-commerce rules was published together with instructions for the EU Member States

On 1 January 2021 the new EU e-commerce VAT package will come in force with the aim to ensure complete and correct taxation in the destination state.

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Paraguay: New taxes on digital imports as from 1 of January 2020


Under a tax reform that took effect from 1 January 2020, digital services supplied by non-residents to local consumers became liable to 10% VAT and 4.5% Income Tax for Non-Residents (INR). Under the new rules, banks, financial institutions, exchange houses, cooperatives, payment processors or similar entities, and telephone companies or other entities that mediate for the provision of digital services, must act as a withholding agent in respect of collecting the tax due. However, Regulatory Decree No. 3181 establishes a transitional provision under which mandatory withholding for digital services will become effective as of 1 July 2020.

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The storm ‘Sabine’


I don’t like carousels, rollercoasters and the like. I get slightly envious of the fun that others experience because I don’t even get to reach that state. The reason being that my stomach and head can’t handle it. What brings others great contentment and a lot of fun, is mostly a torment for me and I don’t see why I should pay money for it. That is actually why I am a bad candidate for fairs. Unfortunately, my predicament goes even further. Chances are I will start to feel nauseous when I’m on water (even though I love water more than anything) because of the movement of the waves and on the bus and train I always only sit in the direction of travel to avoid my stomach getting irritated.

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