Foreign companies or their branches in France registered for VAT purposes in France have to provide the French tax authorities with their electronic accounting file. Non-resident entities registered for French VAT as well as French branches of foreign companies are not required to keep their accounts in French GAP as long as they are able to provide the French tax authorities with a correlation table between their charts of accounts and the French GAP. Read More »
Author: Michaela Merz
2 on the back
In the last years I listened to several of my colleagues. They are successful and well respected men, who often told me with tears in their eyes the stories of their marriages, their relationships. The stories were about women, who had informed them out of the blue that they did not want to continue living like that and that they would move out tomorrow or wished that the partner moved out as soon as possible. My colleagues were shocked and not at all prepared for such news. They did not understand the world any more. The glass cube of the relationship seemed broken and beyond repair. Read More »
2 am Rücken
In den letzten Jahren habe ich einigen meiner Kollegen zugehört. Es waren erfolgreiche angesehene Männer, die mir sehr oft mit Tränen in den Augen die Geschichte ihrer Ehe, ihrer Beziehung erzählt hatten. Da war die Rede von Frauen, die aus heiterem Himmel mitgeteilt hatten, dass sie so weiter nicht leben wollen und dass sie morgen wegziehen oder wünschen, dass der Partner so schnell wie möglich wegzieht. Meine Kollegen waren schockiert und auf so eine Nachricht überhaupt nicht vorbereitet. Sie haben die Welt nicht verstanden. Die gläserne Kugel der Beziehung schien zerbrochen zu sein und nicht mehr zu flicken. Read More »
Dreams of men and boys
Within 24 hours I could watch the big male yearnings twice from close. First I was at the Nürburgring. Men of all ages had only eyes for the racing cars standing or driving around. And it was good like that because there was not much else to see. In the middle of the forest, in the middle of nowhere tarmac curves without end in order to test how to rev up an engine. Deafening, dominant noise, squeaking tires, just the smell of petrol was missing. The eyes of the men were shining. Read More »
Männer und Knabentraume
Innerhalb von 24 Stunden durfte ich die grossen männlichen Sehnsüchte aus der Nähe im Doppelpack beobachten. Erst stand ich am Nürburgring. Männer jeden Alters hatten nur Augen für die stehenden oder herumkurvenden Rennautos. Das war gut so, weil sonst war da nicht viel zu sehen. Mitten im Wald, mitten im Nirgendwo Asphaltkurven ohne Ende, um zu testen wie man den Motor auf Touren bringt. Read More »
Czech Republic – How to fight against tax evasion
About 100 selected tax officers from various parts of the Czech Republic are coming these days to “help Prague” and to support inspections of taxpayers falling within the scope of Prague Tax Offices. Those authorities have been known for struggling with a lack of time and staff for carry out limited or full tax inspections on a regular basis. As one would expect, this inspired plenty of businesses who on purpose registered their seat in Prague, which further worsened the issue.Read More »
Poland – Bitcoin Mining subject to 23% VAT
Local Tax Authority in Lodz in Poland announced that the sale of mined bitcoins is subject to 23% VAT. The activity of mining is being seen as service by the local tax authority and for this service the place of service is where the customer is located. Therefore for local sales the VAT apply and has to be charged. For sales to foreign customers it is not needed to charge VAT. Read More »
Bitcoins and other virtual currencies
I am happy to share with you the attached documentations about Bitcoins either in German or English:
Referred links:
http://www.btc-echo.de/bitcoin-kurs/
http://coinmap.org/
http://ebiz.pwc.com/
Should you have any questions or need any advice in this regard please feel free to contact me.
Too much is too much (collecting mushrooms 2)
I visited my mother in her house close to the German border in Bohemian Forest. At the beginning of September it was marvellous and in comparison to the cold and rainy Zurich simply wonderful. In the evening one could sit outside in the garden in T-shirt, during the day the sun was shining just as in midsummer and next to me my satisfied mother. All wishes fulfilled. Read More »
Zu viel ist zu viel (Pilze sammeln 2)
Ich besuchte meine Mutter in ihrem Haus nahe der deutschen Grenze im Böhmischen Wald. Anfang September war es herrlich und im Vergleich zum kalten und regnerischen Zürich einfach wunderbar. Am Abend konnte man im T-Shirt draussen im Garten sitzen, am Tag schien die Sonne wie im Hochsommer und dabei meine zufriedene Mutter. Alle Wünsche erfüllt.Read More »
Michaela Merz 