Michaela Merz


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Iceland, Shetland, Scotland


I took some time out to travel to the north. That won’t be your thing if you enjoy reliable weather, warm temperatures and a beach holiday.

The north is rough and if I can guarantee you something, it’s that it’ll rain at least once if not several times. It will be cold and windy but at the same time, you will be in awe.

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Iceland – Vigur Island and the puffins (Puffins, Ludin)


I saw many animals on our trip. Horses, seals, a variety of fish types, polar foxes and countless birds. I particularly fell in love with the puffins.

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Iceland – Akureyri


I wanted to visit Iceland for several years but my youngest wanted to go on a cruise ship. I was against the cruise idea but family life is a continuous compromise. So we went around the island in a cruise ship. I imagined Iceland to be different. Even though I have three travel guides at home and have seen countless images. Iceland is different, not comparable to other countries and unpredictable. One of the best sayings that we heard on our journey goes as follows: ‘if you don’t like the weather just wait five minutes’. It describes what you experience on the island very well. It can be foggy and suddenly sunny, it can be ice cold and quarter of an hour later it’ll be T-Shirt summer weather. Accordingly, our backpacks for the hikes were large. You can experience anything there. Rain, the cold, the sun, wind. You need sunglasses, hats, rain coats and jackets. You need quite a bit to survive the weather conditions.

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Iceland – increase of reduced VAT rate applicable to e-books from 7% to 11%


Technology - using an iPad outside PwC office, PwC_R_NYC_Technology_56.jpgIn Iceland the reduced VAT rate applicable to e-books and electronically published music increased from 7% to 11% as of 1 January 2015. Therefore, it must be ensured that you account for VAT on such sales at the appropriate rates. You can access further information of the overall Icelandic tax rules in 2015 here. Continue reading