Michaela Merz

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I work

The number of my employers is increasing all the time. That means that the number of hours that I work each day is increasing continuously. Unfortunately, the increased time spent is not reflected in increased taxable income. That’s just how it is and I don’t expect it to get any better. I even expect that that’s how it’ll continue and that my free-time, where I can really do what I feel like, will become an exception.

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Professional life – recognition

I’ve been in the business a long time. Not forever, but already quite long. This September I had my 20th anniversary with the firm. I would like to have said celebrated, but that wouldn’t have been true, because there was no celebration. 20 years with the same employer, today that feels like eternity. I wouldn’t even have noticed it myself, if one fine day I hadn’t found a box of wine on my desk. Continue reading

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Wie finde ich die richtigen Angestellten

638979_web_r_by_andrea-damm_pixelio-deEs gibt eine Theorie, die besagt, dass wen man ein Angestellte sucht und man es richtig macht, dann schaltet man nur eine Anzeige und bekommt dann eine einzige Antwort von genau der richtigen Person.

Diese Theorie suggeriert, dass die Mehrheit der Leute, die suchen unqualifizierte Ignoranten sind. Denn das oben beschriebene, passiert so gut wie nie. Continue reading

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License for importation self-assessment in Hungary

Hungary is the country with the highest VAT rate (27% standard rate) within EU. In case of a business model where the importation of the goods cause negative cash flow effect due to high recovery position of import VAT one should be proactively thinking to get a license for importation self-assessment. It’s a license that can be obtained from the National Tax and Customs Authority by companies if they meet the following requirements:  Continue reading

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The T-Shirt

I am regularly away on business. Sometimes more often, sometimes less, sometimes just in the next city and sometimes on a different continent. I like my work very much and consider myself very privileged to be that lucky. Continue reading


The boss is not always right

When I met Marie yesterday, she was very upset. Marie works for a medium-sized company and since one year now she has a new boss. And he is giving her a hard time. Marie is a clever, diligent girl with a lot of sense of responsibility. But sometimes she is also a bit impulsive and has difficulties to follow conventions. But if necessary and that happens regularly at her work place, she works countless overtime hours and works even on weekends. Continue reading