StartTax PlanningSales Tax Consultancy

Sales Tax Consultancy

Every year, the German tax authority generates around 30 percent of its entire tax revenue from sales tax (value-added tax). This underlines how important this type of tax is for the earnings situation of the public treasury. Last but not least, both national and international fiscal administrations have focused on sales taxes for many years. LHP Attorneys and Tax Advisers offer comprehensive sales tax consultancy. They provide advice on questions of sales tax law and represent clients before the fiscal authorities in taxation proceedings.

Seen from one angle, sales tax is connected to the exchange of services (so-called transfer tax). However, from an economic perspective, the burden of this tax is intended only for the final consumer who uses the service purchased (so-called general consumption tax). As an indirect tax, the sales tax has the particularity that the tax debtor and the party carrying the burden of this tax in economic terms are not the same. While a financial burden is placed on the final consumer, the entrepreneurs is, as a rule, obliged to collect sales tax, to report and to pay it to the tax office. In this context, the entrepreneur operates as a “conscripted” tax collector for the state. The law on indirect taxes is largely shaped by EU community law and there are many overlapping areas, as a result of which the German legislator, the courts of law and the fiscal administration are required to comply with the EU regulations and the jurisdiction of the European Court of Justice.

Focuses of our sales tax consultancy

Registration and establishment

The tax object in sales tax consultancy

The entrepreneur is the tax subject

Procedure for reporting and paying sales tax

Input tax deduction

Sales-tax entity

Provision regarding mail order business according to section 3c UStG

Provision regarding small entrepreneurs

Sale of a business as a whole

Reverse charge procedure

Mini-one-stop-shop provision

Sales tax consultancy and tax organisation

For many years, LHP Attorneys and Tax Advisers have fully supported and advised entrepreneurs in the proper declaration and design of transactions in the framework of sales tax and provided advice on sales tax issues.

Services

  • Tax-optimised advice and declaration of the sales tax advance returns and the annual sales tax return
  • Representation before the fiscal court and before the fiscal authorities in taxation proceedings

Advantages

  • Our experienced experts and tax advisers all have long-standing experience and support a large number of clients with regard to sales tax matters.
  • We ensure that we stay at the leading edge of legal developments and jurisdiction in the field of sales tax.
  • We provide legal and practical know-how in dealing with the fiscal authorities and courts of law.
LHP: Attorneys at Law, Tax Law Specialists, Tax Advisers PartmbB

Cologne

Theodor-Heuss-Ring 14, 50668 Cologne,
Telephone: +49 221 39 09 770

Zurich

Tödistrasse 53, CH-8027 Zurich,
Telephone: +41 44 212 3535