Katharina Lehner

Munich

Partner

+49 89 36849 4269

Katharina Lehner - Lawyer and Tax Adviser

Katharina Lehner works as a lawyer and tax adviser on VAT at our Munich office. She has more than 15 years of experience in advising clients of all sizes on national and international VAT issues.

She is also an external lecturer in VAT at DHBW Stuttgart, a lecturer at the NWB Verlag publishing house and is actively involved in client events on VAT and TCFs.

Fields of expertise

  • Drafting of expert opinions on VAT law
  • Assistance with tax audits
  • Conducting appeals and legal proceedings at the fiscal courts
  • Advising clients on the disclosure of information related to issues under section 153 of the German Fiscal Code and voluntary disclosures under section 370f.
  • Business process analyses related to VAT
  • TCMS projects (active member of the cross-service line TCMS working group at Grant Thornton)
  • VAT health checks
  • VAT audit quick checks
  • Advice on VAT-related design and structuring projects

Memberships

  • Munich Chamber of Tax Advisers [Steuerberaterkammer München]
  • Munich Bar Association [Rechtsanwaltskammer München]
  • Grant Thornton TCMS working group

Publications

  • Publications in the specialist VAT law journals MwStR and BC 
Qualifications
  • Lawyer
  • Tax adviser
  • Diplom-Finanzwirtin [Master's-level graduate in finance]
  • Business mediator [Wirtschaftsmediatorin (CVM)]

Services

Tax

Industries

Automotive Chemical & pharmaceutical Real estate Retail & consumer products

Connect

Latest Articles

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Mandatory e-invoicing from 2027 – key questions and answers

VAT | Tax compliance | E-invoicing

The next key deadline for the introduction of e-invoicing is approaching: from 1 January 2027, new electronic invoicing requirements will apply to many businesses. Although e-invoicing has been embedded in German VAT law since 1 January 2025, many businesses are still postponing the practical changes required.

Benjamin Bergau
Katharina Lehner
| 16 min read | 01 Sep 2026

Identifying risks at the interface between customs and VAT and ensuring processes are properly integrated

Indirect tax & supply chain

Properly combining customs and VAT processes is crucial to international businesses. Well aligned processes are essential for correctly handling customs and VAT in the international movement of goods, ensuring efficiency and preventing errors. Errors at this interface often go unnoticed for a long time – but lead to significant financial risks and non-compliance. Unclear responsibilities and flawed process flows have a direct impact, particularly in cross-border trade. The following article highlights typical interfaces and areas of risk and explains why consistently aligning customs and VAT is becoming increasingly important.

Katharina Lehner
| 4 min read | 27 Jul 2026

Withholding Tax Health Check – identifying risks and checking processes

HEALTH CHECK PART 9

As a rule, licensing and use of rights agreements abroad trigger withholding tax liability – and it’s right here that considerable risks arise in practice. This is how tax deduction in accordance with section 50a of the Income Tax Act [Einkommensteuergesetz–EStG] is often overlooked or misapplied and inadequately formulated in the underlying contracts – with consequences of liability to match for the licensee in Germany. A Withholding Tax Health Check helps, firstly, to identify these kinds of issues, to check processes and responsibilities and to close the interface between the specialist departments and the tax department – before a tax audit does.

Lukas Kawka
Katharina Lehner
| 9 min read | 21 Jul 2026
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Katharina Lehner

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