Michaela Merz

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Germany – The end of the simplification regulation for cross-border sales to a multitude of (smaller) businesses

In Brief

In a circular letter dated April 23rd 2018, the German Federal Ministry of Finance (FMOF) repealed the German tax authorities’ previous simplification regulation for the so-called intra-Community movement of own goods in the border area (Section 1a.2(14) of the German VAT Application Decree [Umsatzsteuer-Anwendungserlass, or UStAE]). Continue reading

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Germany – The German Federal Fiscal Court doubts the constitutionality of additional payment interest

The German Federal Fiscal Court (Bundesfinanzhof – BFH) doubts the constitutionality of supplementary payment interest of 1.5% for interest periods from 2015, and has therefore granted a suspension of execution in a summary procedure. Continue reading

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Germany – changes in customs law

Starting situation

The German customs authorities tightened the conditions for Swiss based companies to apply for a payment deferral account. In the past it was possible to apply for such an account without having to found an independent subsidiary in Germany. Continue reading

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Germany: Ministry of Finance publishes a new Decree on VAT grouping and input VAT recovery for holdco’s

Please find attached a newsflash from our German colleagues regarding the new Decree on VAT grouping and input VAT recover for holdco’s:

The Decree will apply to VAT groups and holdcos from  31 December 2018, but local tax authorities have the authority to allow an earlier application with explicit reference to the Decree for all transactions performed (it is not allowed to single out transactions from the application). Continue reading

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Germany – 13th directive refund applications to be done only electronically as from 1 of July 2016

Germany will require all VAT refund applications according to the 13th Directive to be made electronically for the calendar year 2016. Currently non-German businesses which are not registered for VAT purposes in Germany need to claim for VAT incurred in Germany by completing a paper application filed together with the other required documents such as the physical purchase invoices to the Federal Central Tax Office. Continue reading

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Invitation PwC Event – VAT around the world – 2 December 2015

I would like to invite you to the World Wide VAT – the international VAT forum @PwC!

This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a  chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail.


Please find more informations on the following leaflet or please contact my colleague Denise Ruhland: denise.ruhland@ch.pwc.com / +41 58 792 77 02