Companies are continually liable to the transfer and transaction tax of VAT. VAT obligations and regulations are formalised and complex, and failing to observe them can affect a company’s finances long-term. At the same time, VAT is a tax that is particularly susceptible to fraud and therefore a particular focus of the tax authorities. That’s why we offer you maximum support and security with our experts’ advice.
We understand our clients and our job. We find the right solution for every challenge you face. We’ll be pleased to assist you with:
Together with our VAT experts from the Grant Thornton network, we’ll advise you on all VAT issues, including abroad.
We’ll compile your specific VAT returns and declarations (advance VAT returns, VAT returns, recapitulative statements and Intrastat declarations).
We’ll assist with tax audits, VAT audits and VAT inspections and also represent your interests in appeal proceedings and at the fiscal courts.
We’ll support you with declarations to correct errors and voluntary disclosures of liability, in coordination with experts in criminal tax law to the extent required.
We’ll support you with ensuring the appropriateness and effectiveness of your VAT processes in day-to-day business. The focus here is both on observing the statutory regulations and optimising your company’s specific processes, resources and the technologies it uses.
Together with our colleagues from tax technology, we’ll give you advice on analysing, selecting and implementing technical solutions for VAT, e.g. relating to tax engines for VAT or switching to SAP S/4 HANA or implementing and introducing electronic invoicing.
Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception
Trade tax add-backs and deductions directly affect the amount of trade tax payable. In practice, section 8 no. 1 letter f) of the German Trade Tax Act (GewStG) frequently raises difficult questions of interpretation, particularly where public-law rights of use are concerned. In its recent decision, the Federal Fiscal Court (BFH) clarified when payments qualify as expenses for the licensing of rights within the meaning of this provision — and when they relate merely to a permit with no independent economic value.
The planned restriction of immunity from prosecution through voluntary disclosure under section 371 of the German Fiscal Code (Abgabenordnung – AO) marks a fundamental shift in tax criminal law. Not only private individuals, but businesses as well, may lose a key instrument for addressing tax risks through full disclosure. In future, depending on the amount of tax evaded, voluntary disclosure would no longer lead to immunity from prosecution, but would merely have a mitigating effect on sentencing. This reform would significantly increase the pressure on businesses and reinforce the need for early, reliable risk identification, as well as a realignment of tax and defence strategies.
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