Michaela Merz


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Norway – Registration obligation for non-resident companies as of 1st of April 2020 for delivery of more than USD 5,500 in B to C sales


From 1 April 2020, the Norwegian government is proposing to make changes to the Value Added Tax (VAT) rules that apply to non-resident businesses selling and shipping directly to consumers in the country. Continue reading


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New York – Erster Advent


Ich habe grossen Respekt vor der Anreise in die USA. Es ist wie eine Wundertüte und man weiss nie so genau was man bekommt. Es kann sehr schnell gehen und nach 15 Minuten ist man raus, oder man kann stundenlang auf den Einlass warten.

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New York – First Advent


I have a lot of respect for the entry into the USA. It is like a goodie bag and you never really know what you’ll get. It can go very fast and you can be out after 15 minutes or you can wait hours before you can enter. Continue reading


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Novocure – Senior Tax Analyst


Novocure is looking for support, please see below:

The Senior Tax Analyst will be responsible for supporting the daily functions in the global tax department ensuring compliance and accuracy of all tax filings and reporting.  Continue reading


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Poland – Introduction of the White List of VAT Taxpayers as from 1 of January 2020 (Biala Lista Podatnikow)


It seems that not all taxpayers may be aware of possible consequences in connection with recent legislative changes in Poland. Please find below high level summary and consequences that the White List of Taxpayers brings as from 1 January 2020. Continue reading


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China – changes in VAT legislation expected shortly


A draft of the first VAT law in China’s history has been released by the Ministry of Finance and the State Taxation Administration on 27 November for public comments.  Although VAT was implemented in 1994, currently it is still governed under the Provisional Regulations. Continue reading


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Das Luftgewehr


Rudolf hat ein Luftgewehr und Zielscheiben zum Geburtstag bekommen. Der Vater hat ihm hinten im Garten in der zerfallenen Scheune an der Wand mehrere dicke Holzbretter befestigt. Ab diesem Tag stand Rudolf fast jeden Tag und ab und zu sogar mehrmals am Tag hinten im Garten und übte das Schiessen.

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