Michaela Merz


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I work


The number of my employers is increasing all the time. That means that the number of hours that I work each day is increasing continuously. Unfortunately, the increased time spent is not reflected in increased taxable income. That’s just how it is and I don’t expect it to get any better. I even expect that that’s how it’ll continue and that my free-time, where I can really do what I feel like, will become an exception.

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Ich arbeite


Die Anzahl meiner Arbeitgeber erhöht sich laufend. Das bedeutet, dass die Anzahl der Stunden, die ich pro Tag arbeite, laufend zunimmt. Leider spiegelt sich mein erhöhter zeitlicher Aufwand nicht in einem erhöhten steuerbaren Einkommen. Es ist halt so und besser wird es kaum. Ich gehe eher davon aus, dass es so weiter geht und dass meine Freizeit, wo ich wirklich das machen kann, wonach mir grad ist, zu einer Ausnahmeerscheinung wird.

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What indirect tax experts earns around the world – BLT's Indirect Tax Market Report 2020


I am delighted to share BLT’s latest Indirect Tax Market Report & Salary Survey 2020. I do hope you find the attached Report a fascinating read.

Please find the Report here.

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Webcast : Middle East VAT Challenges in the New Decade for non-residents providing inbound professional, e-commerce and digital services”


I am delighted to invite you to the next in the series of global webcasts on “Middle East VAT Challenges in the New Decade for non-residents providing inbound professional, e-commerce and digital services” on Monday 10 February 2020.  

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Kitesurfing


It was a wonderful day. In the morning it was windless and sunny. In the afternoon the wind increased and became stronger. The first kite surfers who had been waiting on the bank could now start. Within a very short time, many of them glided over the restless water. We watched them. The colorful kites, the big waves, the tricks they did with their kites, it was a great presentation.

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Kitesurfen


Es war ein herrlicher Tag. Am Vormittag war es windstill und sonnig. Am Nachmittag hat der Wind zugenommen und wurde immer stärker. Die ersten Kitesurfer, die schon am Ufer gewartet hatten, konnten nun starten. Innerhalb kürzester Zeit glitten viele von ihnen über das unruhige Wasser. Wir beobachteten sie. Die farbigen Schirme, die Linien, die sie im Wasser gezogen hatten, das Spiel der Wellen, es war eine tolle Darstellung.

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India: Webinar on e-invoicing under GST as from 1 April 2020


The government recently announced 1 April 2020 as the date of implementation of the e-invoicing system for B2B transactions for businesses with an aggregate turnover exceeding INR 1bn.

Considering that the voluntary system will commence from 1 January 2020, the GSTN has also released the following documents in the public domain:

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