Anja Wischermann Senior Manager
Qualification
Lawyer, tax consultant, LL.M.
Areas of expertise
- Value added tax
Languages
- German
- English
- French
Professional memberships and other roles
- International Fiscal Association
Want to know more?
Pages associated to Anja Wischermann
Services
- VAT Compliance Inspection
- Is our “VAT Compliance Inspection” valuable for you?
- This is how you benefit from our VAT Compliance Inspection
- Partnerships as integrated companies - ECJ-ruling "M-GmbH" (C-868/19)
- Taxation of travel services according to Sec. 25 German VAT Code - BMF circular letter dated 29 March 2021
- Provision of company cars for private use - ECJ-ruling "QM" (C-288/19)
- Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20
- Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)
- Distance sales and B2C supplies of services - changes in the law as from 1 July 2021
- Germany’s federal government puts application for VAT grouping on the agenda - package of measures to reduce bureaucracy
- Strict stance on input VAT deduction in tax evasion cases - ECJ-ruling "HR" (C-108/20)
- Article 3 of the Third Coronavirus Tax Relief Act – lower VAT rate for restaurant services has been extended
- Reverse charge mechanism even if only one of several service recipients is an VAT taxable person - BFH-ruling V R 7/20
- Expansion of municipal roads - BFH-ruling "Mitteldeutsche Hartsteinindustrie" (XI R 26/29)
- No reverse charge for the mere supply of goods assembled on-site - BMF circular letter dated 1 October 2020
- Verlängerung der Verjährungsfrist für Steuerhinterziehung - Gesetzesänderung zum 1. Januar 2021
- Conclusions from a 2019 ECJ ruling on event admission entitlement to taxable persons - BMF circular letter dated 9 June 2021
- Apartment rental with parking space is generally VAT exempt overall - BFH-ruling V R 41/19
- Real estate without personnel equipment is not a permanent establishment - ECJ-ruling "Titanium Ltd" (C-931/19)
- Fictitious services of a commission agent VAT exempt without personal characteristic - BMF circular letter dated 9 June 2021
- VAT and insurance tax treatment of guarantee commitments - BMF circular letter dated 11 May 2021
- Equity measures for the flood disaster of July 2021; catastrophe decrees - BMF circular letter dated 23 July 2021
- VAT: advice for advisors
- When is "VAT: advice for advisors" the right tool for you?
- How you can benefit from our "advice for advisors"
- Sale of a property leased to and subleased by the buyer can be a transfer of a totality of assets - BFH ruling XI R 8/19
- Input tax deduction of a management holding company: "intermediary model" may be on the brink - ECJ case C-98/21
- COVID-19: temporary VAT exemption for procurements by the EU Commission - amendment of the VAT Directive as per 15 July 2021
- Amendment of the German VAT Application Decree on supervisory board remuneration - BMF circular letter dated 8 July 2021
- Different VAT taxation of elements of a single supply - application for preliminary ruling by the ECJ C-516/21
- Is the VAT refund procedure a way out for foreign landlords? - ECJ-ruling "Titanium" C-931/19
- Time of input VAT deduction in case of taxation based on accruals - Opinion Advovate General "Kollaustraße" (C-9/20)
- Management fee for venture capital funds has been exempt from VAT since 1 July 2021
- Reverse charge procedure for VAT groups as recipients of supplies - BMF circular letter dated 27 September 2022
- Update: VAT and insurance tax treatment of guarantee commitments - BMF circular lettter dated 18 October 2021
- Reimbursement of expenses for certain written warnings will be subject to VAT - BFH rulings XI R 27/14 and XI R 1/17
- Allocation decision for mixed-use capital goods - ECJ ruling "E" and "Z" (C-45/20 und C-46/20)
- Hinweispflichten im Vorsteuervergütungsverfahren - EuGH-Urteil "CHEP Equipment Pooling NV" (C-396/20)
- No input VAT deduction without an invoice, but a faulty invoice may be sufficient - ECJ "Wilo Salmson France SAS" (C-80/20)
- Drastic changes in the VAT treatment of fuel cards - draft BMF circular letter
- VAT assessment for the dependent member of a VAT group can have a third-party effect for the head of the VAT group - BFH V R 13/20
- Revocation of the waiver of VAT exemption on the sale of real estate - BFH ruling XI R 22/19
- Instalment payments: the entrepreneur must pre-finance the VAT - ECJ ruling "X-Beteiligungsgesellschaft mbH" (C-324/20)
- Update: Equity measures pursuant to the flood disaster - BMF circular letter dated 28 October 2021
- Update: Draft of a circular letter on fuel cards
- Customary designation in invoices - BMF circular letter dated 1 December 2021
- Call-off stocks: BMF circular letter dated 10 December 2021
- VAT reliefs in connection with Corona extended - BMF circular letter dated 7 and 14 December 2021
- Usefulness and profitability of expenses for the deduction of input VAT - EuGH-Urteil "Amper Metal Kft." (C-334/20)
- Suspension of the expiry of the tax assessment period against the supplier in property development cases - BFH ruling V R 37/10
- Consumption on the spot: Restaurants in shopping malls - BFH Ruling V R 42/20
- Advocate General criticises German VAT group - Opinion "Norddeutsche Gesellschaft für Diakonie mbH" and "S" (C-141/20, C-269/20)
- Time of input VAT deduction in case of payment on accruels - ECJ ruling "Grundstücksgemeinschaft Kollaustraße" (C-9/20)
- Consumption on the spot: Company canteen - BFH ruling XI R 2/21
- Rebates for chain supplies in the pharmaceutical industry - BFH ruling V R 4/21
- Electric vehicles and (electric) bicycles - BMF circular letter dated 7 February 2022
- Tax relief for aid to Ukraine - BMF circular letter dated 17 March 2022
- Direct and immediate connection in the case of input VAT deduction - BFH ruling XI R 10/21
- Update: Further amendment of the regulations affecting supervisory board remuneration - BMF circular letter dated 29 March 2022
- Update: Input VAT deduction of a management holding: advocate general seeks to overturn "intermediary model” - opinion C-98/21
- Subsidies from the municipality to sports clubs may not be VAT taxable - BFH ruling V R 17/20
- Direct claims in case of wrongly paid VAT - BMF circular letter dated 12 April 2022
- Reduced VAT rates - regulatory changes until 31 December 2024 required
- Input VAT deduction for future shareholders and pre-incorporation companies - BMF circular letter dated 12 April 2022
- Landlords and condominium owners´ associations should not be considered taxpayers for telecommunications services received
- Timely submission of the EC sales list - BMF circular letter dated 20 May 2022
- Ancillary services supplementing the hotel accommodation could be taxed at a reduced VAT rate - BFH ruling XI B 2/21
- France builds golden bridge for undeclared distance sales conducted before 1 July 2021
- No retroactive waiver of the VAT exemption on the sale of real estate - BNF ruling XI B 60/20
- Even if a reverse charge real estate purchase has not been declared, input VAT must be adjusted - BFH ruling V R 33/18
- Watch out for irregularities to avoid losing the input VAT deduction or VAT exemption - BMF circular letter dated 15 June 2022
- Germany’s Federal Ministry of Finance presents a draft circular letter on the supply with transport of goods in chain supplies
- No triangular transaction without reference to transfer of tax liability on invoice? Opinion: "Luxury Trust" (C-247/21)
- Penalty acquisition taxation in accordance with § 3d S. 2 of the German VAT Code - ECJ ruling "B." (C-696/20)
- BFH decision XI S 4/21 involves the requirements for a single-purpose voucher in the case of chain transactions
- Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
- Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
- Government Draft JStG (Annual Tax Act ) 2022: Zero VATrate on solar modules for photovoltaic systems
- Everything as usual with company car taxation? - BFH ruling V R 25/21 of 30 June 2022
- ECJ buries the intermediary model: Decision of 8 September 2022, C-98/21
- Financial authorities ease use of equitable measures due to Ukraine war - BMF circular letter dated 5 October 2022
- VAT Committee publishes working paper on fuel cards
- Input VAT apportionment for mixed-use real estate – BMF circular letter dated 20 October 2022
- Symbolic remuneration is insufficient for economic activity - BFH ruling XI R 35/19
- VAT Group Deep Dive
- ECJ decision on German submissions on VAT groups
- Refusal of input VAT deduction in case of fraud is not limited to the tax loss – ECJ decision of 24 November 2022, C-596/21
- Triangular transactions that have gone wrong cannot be saved – ECJ decision "Luxury Trust" of 8 December 2022, C-247/21
- Update: Instalment payments do not constitute partial supplies or uncollectability – BMF circular letter dated 14 December 2022
- VAT Health Check
- Staff training
- Digital VAT Scan
- VAT in the Digital Age: EU Commission publishes draft Directive
- Annual Tax Act 2022 – Input VAT deduction in the refund procedure and late submission of the EC sales list
- Input VAT deduction in the spouse model may be permissible – BFH ruling V R 29/20
- No shifting the place of supply due to tax fraud – ECJ judgement C-641/21, 27 October 2022
- No input VAT deduction from the purchase of luxury vehicles – BFH judgements V R 26/21 and V R 27/21
- Platform Tax Transparency Act (PStTG) and DAC-7 Directive – Significance for VAT
- No VAT-taxable supply when the costs serve one's own interests – BFH decision XI R 12/20
- Zero VAT rate for photovoltaic systems
- VAT grouping: BFH refers internal supplies to the ECJ again and changes jurisdiction on voting rights
- Status as taxable person in loss-making activities – ECJ judgements "Gmina O." and "Gmina L." (C-612/21 and C-616/21)
- § 14c- VAT in the case of negative VAT statement / Use of supplementary information - BMF circular letter dated 18 April 2023
- Chain transactions - BMF letter dated 25 April 2023
- BMF presents draft for the changeover to mandatory e-invoicing as of 2025
- Only one VAT rate for a uniform supply - ECJ judgement "Finanzamt X" (C-516/21)
- § 15a input VAT adjustment in the case of assets that have become unusable - ECJ ruling (C-127/22) of 4 May 2023
- Charging stations for electric vehicles - ECJ judgement "P. w W." (C-282/22)
- No fixed establishment by subcontractors - ECJ judgement "Cabot Plastics Belgium SA" (C-232/22)
- Isolated accommodation service can be a “TOMS” travel service - ECJ judgement C-108/22
- Cost pass-on – BMF letter dated 20 June 2023
- Members of a supervisory board or board of directors do not engage in economic activity even if their remuneration is variable
- Spa taxes are not subject to VAT for freely and gratuitously accessible spa facilities – ECJ judgement "Gemeinde A" (C-344/22)
- Remission of interest in the event of monthly deferral – BFH ruling (V R 30/20)
- Growth Opportunity Law draft - plans for e-invoicing
- Input VAT deduction for company events - BFH ruling V R 16/21, published on 27 July 2023
- Decentrally consumed electricity from CHP plants does not constitute a supply and return supply
- Update to Growth Opportunities Act - Transition period for e-invoicing extended
- Operating equipment: No splitting requirement in the case of uniform supply – BFH ruling V R 7/23 (V R 22/20) of 17 August 2023
- Economic integration in the case of fiscal unity - BFH ruling V R 28/20 of 11 May 2023 (published on 14 September 2023)
- Direct claim: ECJ judgement "Michael Schütte" of 7 September 2023, C-453/22
- VAT Committee publishes guidelines on fuel cards
- BMF clarifies detailed questions on e-invoice in a letter dated 2 October 2023
- Subscription gifts as an ancillary supply to a magazine subscription
- Restaurant visits and catering will become expensive again as the reduced VAT rate expires on 31 December 2023
- Variable board remuneration is also not automatically taxable: ECJ ruling "TP" of 21 December 2023, C-288/22
- Supplies made free of charge and input VAT deduction – BMF circular letter dated 24 January 2024
- Device bonus for mobile phone contracts - BMF letter dated 23 January 2024
- Input VAT apportionment: BMF letter dated 13 February 2024
- Incorrect VAT tax statement in invoices to final consumers – BMF letter dated 27 February 2024
- Cost of a new heating system does not entitle the landlord to deduct input VAT: BFH ruling from 7 December 2023, V R 15/21
- Proof of status as a VAT-taxable person in the reverse charge procedure - BFH ruling V R 20/21 of 31 January 2024
- Visitor tax may or may not be subject to VAT: BFH rulings from 06 December 2023, XI R 21/23 and XI R 33/21
- Unpublished draft of the JStG (Annual Tax Act) 2024 - changes to VAT
- Global Indirect Tax - Value Added Tax (VAT) and Customs
About us
- Value-added Tax on ancillary services in connection with letting of immovable property
- Umsatzsteuer: Risiken erkennen und vermeiden...
- Umsatzsteuer auf Nebenleistungen auf Vermietungsumsätze
- Rückwirkende Rechnungskorrektur
- Grundstücksbezogene Dienstleistungen
- Umsatzsteuer 2017/2018/2019
- Value Added Tax 2018/2019
- German Federal Fiscal Court simplifies reimbursement claim in case of incorrect apllication of sec. 13B German VAT Act
- Value Added Tax 2018/2019 - Changes at a glance
- Qualification of a community of part owners as a VAT taxable person
- Tax exemption of services related to health care
- Liability for operators of electronic marketplaces
- Interest term for property developer cases
- Implementation of the "quick fixes"
- EuGH zur Unternehmereigenschaft von Aufsichtsratsmitgliedern
- Auf einen Blick: Änderungen in der Umsatzsteuer im Jahressteuergesetz 2019
- Impact and risks of the VAT Quick Fixes 2020
- VAT options for ensuring liquidity in the case of Value Added Tax
- Corona-Economic Stimulus Package: Reduction of VAT Rates
- EuGH entscheidet: Immobilien ohne personelle Ausstattung sind keine Betriebsstätten
- Änderung des Umsatzsteuer-Anwendungserlasses zu Aufsichtsratsvergütungen
- EuGH-Urteil zur Bedeutung der Rechnung für den Vorsteuerabzug
- EuGH-Urteil zur Vorfinanzierung der Umsatzsteuer bei Ratenzahlungen
- BMF positioniert sich zur Konsignationslagerregelung
- Government Plan: temporary reduction of VAT on gas supplies