Value added tax / Refund of input VAT

• VAT regulations are complex and the national courts as well as the European Court issue new decisions. Nevertheless, a correct handling of your VAT matters is important to avoid tax claims or financial penalties.
• In case of cross-border transactions it has to be defined which country is entitled to VAT. If for example the place of the delivery or the performance is situated abroad in terms of the VAT Law Act, Germany has no right to claim VAT.
• VAT on transactions is mainly harmonised in the EU Member States. But the VAT regulations are not identical. Especially tax rates and formalities are different.
• We are experienced in this area and help you with your questions.

Refund of input VAT

• If you pay input VAT outside your home country you may be entitled to a refund.
• A special formal process is required in order to get the refund.
• We will undertake all necessary steps for you.

Amendments of VAT starting 1st January 2010

• New rules were introduced on 1st January 2010 which may affect your business.
• According to the new regulations a performance rendered to an entrepreneur settled outside your home country is in general subject to VAT in the EU Member State where the remittee has its seat.
• Exceptions to this principle affect for example services related to real property or scientific and artistic performances.
• We inform you on further changes of interest.