Your Reliable Vat Consultants in Germany

Mitglied der LKC-Gruppe GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT REGISTRATION www.lkc.de www.wwkn.de

Mitglied der LKC-Gruppe Die LKC-Gruppe berät bundesweit an 19 Standorten Matthias Winkler, managing partner of WW+KN, mit mehr als 400 Mitarbeitern rund um die Bereiche is Master of Fiscal A airs (Diplom-Finanzwirt), tax Wirtschaftsprüfung, Steuerberatung und Recht. advisor and certiﬁ ed specialist in international tax Mitglied der Tax Representative Alliance (TRA) law. He worked for several years as a tax auditor TRA ist ein weltweiter Verbund von unabhängi- gen Wirtschaftsprüfungs-, Steuerberatungs- for the German revenue service. Thereafter, he und Rechtsberatungsunternehmen. 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 years for PWC, KPMG and BMW as VAT specialist. Since 2011 he has been with WW+KN.

CONTACT Kerstin Winkler, partner at WW+KN, is Master WW+KN Wagner Winkler WW+KN Krinninger Neubert of Business Administration (Diplom-Kau rau) & Collegen GmbH Steuerberater- und and tax advisor. She wrote her diploma thesis Steuerberatungsgesellschaft Rechtsanwaltspartnerschaft about the VAT law of the European Union and Im Gewerbepark D75 Fritz-Erler-Straße 30 worked several years for KPMG. In 2004 she D-81737 München joined WW+KN. D-93059 Regensburg phone ++49 (0)941/58613-0 phone ++49 (0)89 / 608756–0 Marcel Radke, partner at WW+KN, is tax advisor. He worked for KPMG and since 2004 he has been working for WW+KN. He focuses on speci- E-Mail o ce@vat-germany.com al questions in German VAT law and European Web www.vat-germany.com or www.wwkn.de/en VAT a airs.

Markus Krinninger, partner of WW+KN, is Master MAKE OUR NETWORK YOURS! of Fiscal A airs (Diplom-Finanzwirt), tax advisor WW+KN is member of the and certifi ed specialist in international tax law. He worked for several years as a tax auditor for the Tax Representative Alliance (TRA). German revenue service. After this period he wor- Ask WW+KN for reliable contacts to ked at PricewaterhouseCoopers AG and for medi- experienced tax specialists in many um-sized companies and joined WW+KN in 2011. othercountries like France, United Dr. Stefan Berz, managing partner of WW+KN, Kingdom, Italy, Spain, Poland etc. is Certifi ed Public Accountant and tax advisor. He worked many years for a leading auditing Further information: www.tra.org company and joined WW+KN in 2015. He focuses YOUR RELIABLE on tax structuring of medium-sized companies. WW+KN is member of VAT CONSULTANTS HLB International. Nicolas Kemper, managing partner at WW+KN, IN GERMANY is Certifi ed Public Accountant, tax advisor and la- HLB International is a net- wyer. He worked for the Bavarian Fiscal Adminis- work with member fi rms in more than tration as well as for a Big Four auditing company 150 countries specialized and joined WW+KN in 2015. He focuses on tax ef- in tax and business consulting. WELCOME TO WW+KN fects of merger and acquisitions. Further information: www.hlb.global www.vat-germany.com

WW+KN Wagner Winkler Geschäftsführer Bankverbindungen & Collegen GmbH Dipl.-Finw. Matthias Winkler StB/FB IntStR Sparkasse Landshut Steuerberatungsgesellschaft Dr. Stefan Berz WP/StB Konto 4 339 150, BLZ 743 500 00 STEUERKANZLEI Im Gewerbepark D75 Nicolas Kemper WP/RA/StB IBAN DE31 7435 0000 0004 3391 50 2016

D-93059 Regensburg BIC BYLADEM1LAH BERATUNG & STEUER Tel. +49 (0)941 58 613 0 Handelsregister Commerzbank Regensburg ERKLÄRUNG Fax +49 (0)941 58 613 199 Sitz: Regensburg Konto 605 045 400, BLZ 750 400 62 Mail [email protected] Registergericht Regensburg HRB 9507 IBAN DE42 7504 0062 0605 0454 00 DEUTSCHLANDS Web wwkn.de USt-ID-Nr. DE238074816 BIC COBADEFFXXX www.wwkn.GRÖSSTE de STEUERKANZLEIEN IM VERGLEICH Mitglied der LKC-Gruppe GERMAN VAT VAT COMPLIANCE VAT CONSULTING VAT REGISTRATION www.lkc.de www.wwkn.de

Mitglied der LKC-Gruppe Die 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.

ABOUT WW+KN Buying goods within Germany which are subse- AWARD-WINNING EXPERTISE quently resold within Germany; WW+KN is a group of two accountancy and tax consultancy compa- Distance selling using Amazon fulfi llment services (FBA) Our o ce has repeatedly been accredited as one of the 150 lea- nies with o ces in Regensburg and Munich. It has its origins in the in Germany ding tax consultancies in Germany by the business magazine 1970’s. By admitting internationally experienced accountants and tax FOCUS MONEY*. Our o ce is included in the TOP-tax advisor consultants, as well as by joining the Tax Representative Alliance, a Selling goods from Germany to other EU member states; and list in the category “large fi rms” of the magazine. Distance selling to private individuals in Germany, network of European VAT law consultancies, WW+KN became a tax *Every year FOCUS MONEY conducts a survey in which all German tax consul- consultancy reputed for international taxation in Southern Germany. e.g. internet retailing. tancies – more than 40,000 - can participate and on this basis the leading o ces The extensive list of WW+KN‘s clients include small businesses right are announced. Registering for German VAT generally takes between two and six up to multinational enterprise groups. 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. GERMAN VAT LAW OUR NETWORK The German VAT law, based on the EU VAT Directive, is recorded Member of the LKC Group (according to the Lünendonk ranking, in the Value Added Tax Act of 1999 („Umsatzsteuergesetz“). This VAT SERVICES PROVIDED BY WW+KN one of the 20 largest auditing fi rms in Germany), auditors, tax had been revised a number of times since. German tax law is im- advisors, lawyers plemented by the Federal Parliament (Bundestag). However it is Within the context of a tax representation in Germany, WW+KN Auditing administered by the 16 Federal States (Bundesländer). will complete the following tasks for a client: Legal advice VAT registration of the company at the local tax authorities Application for a German VAT identifi cation number WW+KN Krinninger Neubert, Munich GERMAN VAT REGISTRATION Application for a customs number (EORI) Tax advisor and lawyer partnership FOR FOREIGN COMPANIES Specialised and tax-oriented legal advice Application for a German Tex Certifi cate (USt 1TJ) Foreign companies can register in Germany for VAT reporting without Completing and sending monthly or quarterly preliminary HLB Hußmann, Nuremberg the need to form a local company or branch - known as non-resident VAT reports to the local tax authorities VAT trading. There is no VAT threshold in Germany for the registrati- Auditors, tax advisors, lawyers on of non-resident traders - a VAT ID number must be in place before Completing any other reports that may be required Support with acquisition and sale of companies the start of taxable deliveries or services. There are strict rules in (e.g. INTRASTAT) Company valuation which cases German VAT registration is permitted. Checking the company‘s incoming and outgoing invoices to ensure they fulfi ll German VAT requirements Tax Representative Alliance (TRA) Common scenarios which require registration are: Preparation of annual VAT returns Association of tax advisors, auditors and legal consulting fi rms Cross-border advice for companies Importing goods into Germany; Checking the VAT assessment notes Organizing live events, conferences etc in Germany; Correspondence with the tax authorities and other Passenger transport by a foreign company in Germany; fi nancial authorities Holding goods in a warehouse in Germany as stock for resale;