Michaela Merz

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NL – Reduced VAT rate to be increased from 6% to 9%

As of 1 January 2019 the reduced rate for VAT is to be increased from 6% to 9%. This change in rate will mean extra costs for some businesses and an additional administrative burden for almost all of them. A business applying the reduced VAT rate on supplies of goods and services will have to prepare for the change. The rate change will require internal changes (the administrative system) and external adjustments (for example the pricing of services and products).

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Switzerland: Webcast Import/Export

Moving goods across the borders is the daily business for many companies and an integrated part of their current processes. In our consulting work, we have seen that the customs operations is often handled without proper due diligence. Continue reading

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Stockholm und die Vergänglichkeit

Die Steuerbehörden und die Steuerberater haben sich zu einem Austausch in Stockholm getroffen. Das ist immer nützlich und ich staune jedes Mal, wie schnell die Gedanken und die Umsetzung im Bereich Digitalisierung bei den Behörden voranschreitet.

Sehr beeindruckt hat mich Ruanda, die ein neues Mehrwertsteuersystem aufgebaut haben, wo die geschuldete Mehrwertsteuer nie dem Verkäufer bezahlt wird sondern direkt an das Konto der Steuerbehörde geht. Die Rückerstattung erfolgt gemäss der Behörde innerhalb eines Tages. Und die Belege, die die Privatpersonen beim Kauf erhalten, sind eigentlich Voucher mit denen man Geld beziehen kann. Ein ausgetüfteltes System wie man Betrug verhindern kann. Continue reading

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Stockholm and transience

The tax authorities and the tax consultants met in Stockholm for an exchange of views. That is always useful and each time I am astonished at how quickly the thoughts and the implementation of digitisation is advancing among the authorities.

I was very impressed by Ruanda, which had built up a new VAT system, in which the VAT due is never paid to the seller but goes directly into the account of the tax authority. According to the authority, the refund is completed within a day. And the vouchers, which the individuals receive on purchase, are really vouchers with which one can claim the money. An ingenious system for preventing fraud. Continue reading

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Germany: “Boehringer Case” – EUGH C-462/16, 20 December 2017- new development

The German Federal Ministry of Finance (MoF) has published a decree (dated October 4, 2018) with respect to the VAT treatments of mandatory rebates.

Within this decree, the MoF states that mandatory rebates according to the drug discount law (“Arzneimittelrabattgesetz”) do entitle the taxpayer to reduce the relevant tax base for VAT purposes. Continue reading

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EMEA: Webcast Current developments in PE Asia-Pacific

This webcast will focus on the typical PE issues that may arise from activities in Australia, China, India and Singapore.

Tuesday, 30 October 2018, 2.00 – 3.00 pm CET

Please click on the link to register for the session. Continue reading

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A.I. Upcoming webcast: Machine learning and artificial intelligence for indirect tax

The easy availability of vast amounts of transactional data that follow rules makes indirect tax a great candidate for machine learning. We show you how to use artificial intelligence to improve quality and validate your VAT data – and someday maybe even take care of tax determination for you.

Join my experts this Thursday, 25. October 2018, 2.00 – 3.00pm





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