Indirect tax ebook - Germany

As more and more goods and services are crossing national borders than ever before, an increasing number of clients face indirect taxation in countries, where their customers are based. The main indirect tax is Value Added Tax (VAT). Although VAT has generally been harmonised within the European Union by various European Commission directives, there are still a lot of different practises, habits and loopholes in the individual countries.

The highly specialised German Indirect Tax team can help national and international clients, both public and private, with all compliance and advisory work in indirect taxes. The team works closely together with the colleagues from the other countries and also with the other tax services lines. We are committed to provide innovative solutions on a local and an international basis. In particular, we provide you with the following services

• VAT compliance
• VAT registration
• Preparation of all necessary VAT returns and notices; including reclaim procedures in accordance with EU Directives 2008/9 (former 8) and 13
• VAT due diligence and VAT review
• Assistance in tax inspections and appeal procedures
• VAT advisory
• Day to day advice
• Discussion with official bodies concerning the interpretation of tax rules
• Assistance in applying for an official ruling including interpretation of a ruling from a tax office
• Representation in court proceedings
• VAT planning
• Establishing VAT effective business structures throughout Europe.
• Advice on mergers and acquisitions including VAT effective acquisitions structures. T

The German International Indirect Tax team is formed by specialised colleagues, duly qualified as tax advisors and lawyers. We serve almost all business sectors, for example

• building sector,
• travel and transport sector,
• insurance sector,
• multi-level marketing and other distribution-structures,
• automotive sector,
• health sector,
• public sector,
• manufacturing
• etc.

We have Indirect Tax specialists in all our offices in Germany. Our centre of competence for International Indirect Tax is located in Oldenburg. For further information on indirect taxes in Germany please contact:

Kersten Duwe
Heiko Günther
Lutz Meyer

Grant Thornton GmbH Wirtschaftsprüfungsgesellschaft
Langenweg 55, 26125 Oldenburg, Germany
Telephone: +49 441 9710-129
Fax: +49 441 9710-299
Mail: duwe@ol.grantthornton.de
Mail: guenther@ol.grantthornton.de
Mail: meyer@ol.grantthornton.de

Information about Germany

• Introduction
• Scope
• Registration
• Tax rates
• Reporting & Filing
• General tax application/Time of supply