Michaela Merz


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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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Look me in the eye, baby


When you look back in ten, twenty years, what will remain in your memory? An examination passed? The first kiss? A special book or a film?

When I think back, there are several things that I’ll remember. Continue reading


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I am stupid


My world was alright. My mobile had grown together with me and we were inseparable. I virtuosic played on its keys and it was a great help to me. My life was saved on this little tool. Dates, names, birthdays, passwords, photos, audit recordings; in short, the entire life. Continue reading