Michaela Merz


Leave a comment

The bank parties


539487_web_r_k_b_by_rainer-sturm_pixelio-deIda was jobbing. This was the only way she could earn the money she needed for her studies. The restaurant, where she worked, was situated idyllically at the edge of town, with a breath-taking view, surrounded by woods, meadows and vegetable gardens. It was a popular excursion site for the  townspeople.

But it wasn’t exclusive. For the tenants of the restaurant sustainability and authenticity were more important than profit and luxury. All of this created a unique atmosphere, where at Sunday brunch scarcely two plates were identical, and where all leftovers were processed or given away. Ida loved her job, although it was really backbreaking. One joked and flirted with the guests, one laughed a lot and valued the mutual honesty. Continue reading


Leave a comment

Car body damage


587264_web_R_K_B_by_Dominik Pöpping_pixelio.deI have my driving licence since I am 18 years old. An eternity. My penalties and car damages can be counted on one hand and I am incredibly proud of that. But this June was like bedevilled. I come to my car and notice that someone touched it when parking and slightly damaged it. Continue reading


Leave a comment

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. Continue reading


Leave a comment

Poland – VAT changes as from 1 of January 2014


Time limit for issuing invoices
Based on current rules, invoices must be issued within seven days of the date of delivery of the goods/rendering of the service. According to the new rules, suppliers are obliged to issue invoices until the 15th calendar day of the month following the supply. Certain exceptions to this rule allow for a deadline of thirty, Continue reading