GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT … · law. He worked for several years as a tax...
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CONTACT WW+KN Wagner Winkler & Collegen GmbH Steuerberatungsgesellschaft Im Gewerbepark D75 D-93059 Regensburg phone ++49 (0)941/58613-0 E-Mail offi[email protected] Web www.vat-germany.com or www.wwkn.de/en WW+KN Krinninger Neubert Steuerberater- und Rechtsanwaltspartnerschaft Fritz-Erler-Straße 30 D-81737 München phone ++49 (0)89 / 608756–0 Matthias Winkler , managing partner of WW+KN, is Master of Fiscal Affairs (Diplom-Finanzwirt), tax advisor and certified specialist in international tax law. He worked for several years as a tax auditor for the German revenue service. Thereafter, he worked five years in the Regensburg KPMG tax de- partment. Matthias joined WW+KN in 2004. Prof. Dr. René Neubert, partner of WW+KN, is lawyer and tax advisor. He worked several ye- ars for PWC, KPMG and BMW as VAT specialist. Since 2011 he has been with WW+KN. Kerstin Winkler , partner at WW+KN, is Master of Business Administration (Diplom-Kauffrau) and tax advisor. She wrote her diploma thesis about the VAT law of the European Union and worked several years for KPMG. In 2004 she joined WW+KN. Marcel Radke, partner at WW+KN, is tax advi- sor. He worked for KPMG and since 2004 he has been working for WW+KN. He focuses on speci- al questions in German VAT law and European VAT affairs. Markus Krinninger , partner of WW+KN, is Master of Fiscal Affairs (Diplom-Finanzwirt), tax advisor and certified specialist in international tax law. He worked for several years as a tax auditor for the German revenue service. After this period he wor- ked at PricewaterhouseCoopers AG and for medi- um-sized companies and joined WW+KN in 2011. Dr. Stefan Berz, managing partner of WW+KN, is Certified Public Accountant and tax advisor. He worked many years for a leading auditing company and joined WW+KN in 2015. He focuses on tax structuring of medium-sized companies. Nicolas Kemper , managing partner at WW+KN, is Certified Public Accountant, tax advisor and la- wyer. He worked for the Bavarian Fiscal Adminis- tration as well as for a Big Four auditing company and joined WW+KN in 2015. He focuses on tax ef- fects of merger and acquisitions. GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT REGISTRATION www.lkc.de www.wwkn.de YOUR RELIABLE VAT CONSULTANTS IN GERMANY WELCOME TO WW+KN www.vat-germany.com MAKE OUR NETWORK YOURS! WW+KN is member of the Tax Representative Alliance (TRA). Ask WW+KN for reliable contacts to experienced tax specialists in many othercountries like France, United Kingdom, Italy, Spain, Poland etc. Further information: www.tra.org WW+KN is member of HLB International. HLB International is a net- work with member firms in more than 150 countries specialized in tax and business consulting. Further information: www.hlb.global
Transcript of GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT … · law. He worked for several years as a tax...
CONTACTWW+KN Wagner Winkler & Collegen GmbHSteuerberatungsgesellschaftIm Gewerbepark D75D-93059 Regensburg
phone ++49 (0)941/58613-0
E-Mail o� [email protected] www.vat-germany.com or www.wwkn.de/en
WW+KN Krinninger NeubertSteuerberater- und RechtsanwaltspartnerschaftFritz-Erler-Straße 30D-81737 München
phone ++49 (0)89 / 608756–0
Matthias Winkler, managing partner of WW+KN, is Master of Fiscal A� airs (Diplom-Finanzwirt), tax advisor and certifi ed specialist in international tax law. He worked for several years as a tax auditor for the German revenue service. Thereafter, he worked fi ve years in the Regensburg KPMG tax de-partment. Matthias joined WW+KN in 2004.
Prof. Dr. René Neubert, partner of WW+KN, is lawyer and tax advisor. He worked several ye-ars for PWC, KPMG and BMW as VAT specialist. Since 2011 he has been with WW+KN.
Kerstin Winkler, partner at WW+KN, is Master of Business Administration (Diplom-Kau� rau) and tax advisor. She wrote her diploma thesis about the VAT law of the European Union and worked several years for KPMG. In 2004 she joined WW+KN.
Marcel Radke, partner at WW+KN, is tax advi-sor. He worked for KPMG and since 2004 he has been working for WW+KN. He focuses on speci-al questions in German VAT law and European VAT a� airs.
Markus Krinninger, partner of WW+KN, is Master of Fiscal A� airs (Diplom-Finanzwirt), tax advisor and certifi ed specialist in international tax law. He worked for several years as a tax auditor for the German revenue service. After this period he wor-ked at PricewaterhouseCoopers AG and for medi-um-sized companies and joined WW+KN in 2011.
Dr. Stefan Berz, managing partner of WW+KN, is Certifi ed Public Accountant and tax advisor. He worked many years for a leading auditing company and joined WW+KN in 2015. He focuses on tax structuring of medium-sized companies.
Nicolas Kemper, managing partner at WW+KN, is Certifi ed Public Accountant, tax advisor and la-wyer. He worked for the Bavarian Fiscal Adminis-tration as well as for a Big Four auditing company and joined WW+KN in 2015. He focuses on tax ef-fects of merger and acquisitions.
GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT REGISTRATION
GeschäftsführerDipl.-Finw. Matthias Winkler StB/FB IntStRDr. Stefan Berz WP/StBNicolas Kemper WP/RA/StB
HandelsregisterSitz: RegensburgRegistergericht Regensburg HRB 9507USt-ID-Nr. DE238074816
BankverbindungenSparkasse LandshutKonto 4 339 150, BLZ 743 500 00IBAN DE31 7435 0000 0004 3391 50BIC BYLADEM1LAHCommerzbank RegensburgKonto 605 045 400, BLZ 750 400 62IBAN DE42 7504 0062 0605 0454 00BIC COBADEFFXXX
WW+KN Wagner Winkler & Collegen GmbHSteuerberatungsgesellschaftIm Gewerbepark D75D-93059 RegensburgTel. +49 (0)941 58 613 0Fax +49 (0)941 58 613 199Mail [email protected] wwkn.de
Mitglied der LKC-GruppeDie LKC-Gruppe berät bundesweit an 19 Standorten mit mehr als 400 Mitarbeitern rund um die Bereiche Wirtschaftsprüfung, Steuerberatung und Recht.
Mitglied der Tax Representative Alliance (TRA)TRA ist ein weltweiter Verbund von unabhängi- gen Wirtschaftsprüfungs-, Steuerberatungs- und Rechtsberatungsunternehmen.
Mitglied der LKC-Gruppe
www.lkc.de
www.wwkn.de
www.wwkn.de
2016STEUERKANZLEI
DEUTSCHLANDS GRÖSSTE
STEUERKANZLEIEN IM VERGLEICH
BERATUNG &STEUER-
ERKLÄRUNG
YOUR RELIABLE VAT CONSULTANTS IN GERMANY
WELCOME TO WW+KNwww.vat-germany.com
MAKE OUR NETWORK YOURS!WW+KN is member of the Tax Representative Alliance (TRA).
Ask WW+KN for reliable contacts to experienced tax specialists in many othercountries like France, United Kingdom, Italy, Spain, Poland etc.
Further information: www.tra.org
WW+KN is member of HLB International.
HLB International is a net-work with member fi rms in more than 150 countries specialized in tax and business consulting.
Further information: www.hlb.global
ABOUT WW+KNWW+KN is a group of two accountancy and tax consultancy compa-nies with o� ces in Regensburg and Munich. It has its origins in the 1970’s. By admitting internationally experienced accountants and tax consultants, as well as by joining the Tax Representative Alliance, a network of European VAT law consultancies, WW+KN became a tax consultancy reputed for international taxation in Southern Germany. The extensive list of WW+KN‘s clients include small businesses right up to multinational enterprise groups.
GERMAN VAT LAW The German VAT law, based on the EU VAT Directive, is recorded in the Value Added Tax Act of 1999 („Umsatzsteuergesetz“). This had been revised a number of times since. German tax law is im-plemented by the Federal Parliament (Bundestag). However it is administered by the 16 Federal States (Bundesländer).
GERMAN VAT REGISTRATION FOR FOREIGN COMPANIESForeign companies can register in Germany for VAT reporting without the need to form a local company or branch - known as non-resident VAT trading. There is no VAT threshold in Germany for the registrati-on of non-resident traders - a VAT ID number must be in place before the start of taxable deliveries or services. There are strict rules in which cases German VAT registration is permitted.
Common scenarios which require registration are:
Importing goods into Germany;
Organizing live events, conferences etc in Germany;
Passenger transport by a foreign company in Germany;
Holding goods in a warehouse in Germany as stock for resale;
GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT REGISTRATION
Buying goods within Germany which are subse- quently resold within Germany;
Distance selling using Amazon fulfi llment services (FBA) in Germany
Selling goods from Germany to other EU member states; and
Distance selling to private individuals in Germany, e.g. internet retailing.
Registering for German VAT generally takes between two and six weeks, but this can vary. A tax payer must register at the specifi c tax o� ce allocated to his country. For example: Tax payers from Italy at the tax o� ce Munich II and from Spain at the tax o� ce Kassel.
VAT SERVICES PROVIDED BY WW+KNWithin the context of a tax representation in Germany, WW+KN will complete the following tasks for a client:
VAT registration of the company at the local tax authorities
Application for a German VAT identifi cation number
Application for a customs number (EORI)
Application for a German Tex Certifi cate (USt 1TJ)
Completing and sending monthly or quarterly preliminary VAT reports to the local tax authorities
Completing any other reports that may be required (e.g. INTRASTAT)
Checking the company‘s incoming and outgoing invoices to ensure they fulfi ll German VAT requirements
Preparation of annual VAT returns
Checking the VAT assessment notes
Correspondence with the tax authorities and other fi nancial authorities
AWARD-WINNING EXPERTISEOur o� ce has repeatedly been accredited as one of the 150 lea-ding tax consultancies in Germany by the business magazine FOCUS MONEY*. Our o� ce is included in the TOP-tax advisor list in the category “large fi rms” of the magazine.
*Every year FOCUS MONEY conducts a survey in which all German tax consul-tancies – more than 40,000 - can participate and on this basis the leading o� ces are announced.
OUR NETWORKMember of the LKC Group (according to the Lünendonk ranking, one of the 20 largest auditing fi rms in Germany), auditors, tax advisors, lawyers
Auditing Legal advice
WW+KN Krinninger Neubert, MunichTax advisor and lawyer partnership
Specialised and tax-oriented legal advice
HLB Hußmann, NurembergAuditors, tax advisors, lawyers
Support with acquisition and sale of companies Company valuation
Tax Representative Alliance (TRA)Association of tax advisors, auditors and legal consulting fi rms
Cross-border advice for companies
GeschäftsführerDipl.-Finw. Matthias Winkler StB/FB IntStRDr. Stefan Berz WP/StBNicolas Kemper WP/RA/StB
HandelsregisterSitz: RegensburgRegistergericht Regensburg HRB 9507USt-ID-Nr. DE238074816
BankverbindungenSparkasse LandshutKonto 4 339 150, BLZ 743 500 00IBAN DE31 7435 0000 0004 3391 50BIC BYLADEM1LAHCommerzbank RegensburgKonto 605 045 400, BLZ 750 400 62IBAN DE42 7504 0062 0605 0454 00BIC COBADEFFXXX
WW+KN Wagner Winkler & Collegen GmbHSteuerberatungsgesellschaftIm Gewerbepark D75D-93059 RegensburgTel. +49 (0)941 58 613 0Fax +49 (0)941 58 613 199Mail [email protected] wwkn.de
Mitglied der LKC-GruppeDie LKC-Gruppe berät bundesweit an 19 Standorten mit mehr als 400 Mitarbeitern rund um die Bereiche Wirtschaftsprüfung, Steuerberatung und Recht.
Mitglied der Tax Representative Alliance (TRA)TRA ist ein weltweiter Verbund von unabhängi- gen Wirtschaftsprüfungs-, Steuerberatungs- und Rechtsberatungsunternehmen.
Mitglied der LKC-Gruppe
www.lkc.de
www.wwkn.de
www.wwkn.de
2016STEUERKANZLEI
DEUTSCHLANDS GRÖSSTE
STEUERKANZLEIEN IM VERGLEICH
BERATUNG &STEUER-
ERKLÄRUNG
