Value Added Tax
Valued added tax (VAT) is the type of tax whose significance has increased the most in recent years. In 2013, revenue from VAT amounted to about EUR 197 billion. One reason for this development is that VAT rates – unlike rates of other income-based taxes – have been gradually raised over the last 20 years.
Advice on VAT issues
In providing VAT advice, we prepare opinions on national and cross-border supplies of goods and services and consider how these should be structured in a VAT context.
We also deal with special VAT questions for our clients. For example, we optimize the input tax rate of businesses and also support our clients in connection with the related documentation. Moreover, we assist our clients in setting up VAT group and holding structures.
Representation in VAT special audits, objections and court proceedings
Esche Schümann Commichau represents you as a VAT-registered business in VAT special audits, objections and court proceedings. If required, we also represent you before the Federal Fiscal Court (BFH).
Optimizing contractual arrangements under civil law from a VAT perspective
Esche Schümann Commichau advises you on structuring contracts forming the basis for supplies of goods and services with regard to VAT aspects.
We also offer VAT advice in connection with the drafting of contracts such as purchase and rental agreements. If required, we draft tailor-made tax clauses for you.
Upon request, Esche Schümann Commichau provides in-house training in your offices. We offer training geared to the needs of your business and employees.
Preparation of working instructions and guidelines
Our specialists draw up working instructions and guidelines on dealing with VAT questions on a day-to-day basis. If required, we implement processes in your business to avoid VAT risks.
Advice for consultants
In the above fields, we also regularly advise other consultants. Tax advisors consult us when they have no time to deal with particular problems in their daily work. Lawyers engage us in connection with the provision of legal advice, for example in shareholder or partnership agreements or the transfer of shares in a business or company. Auditors contact us on VAT issues that arise in audits.