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VAT Law 

Why Do You Need An Expert In VAT Law ?

VAT law is a legal concept that affects all industries and numerous legal spheres. Almost all scenarios involving VAT law have their origin in civil law (e.g. the price issue upon concluding a contract), where the course is already set for the subsequent tax treatment of the intended business transactions. 

When it comes to raising an invoice for services rendered, the following questions come up:

  • Must the invoice be raised with or without VAT? 

  • Must the service be taxed abroad?

  • Are there any opportunities to create a more favourable tax scenario by changing the procedure?

Since the national VAT code is to be measured by European standards (in particular the 6th VAT Directive), a profound knowledge of European law and current legislation of the European Court of Justice and the Federal Fiscal Court is indispensable. 

Furthermore, it also takes profound knowledge of adjective and procedural law to achieve your objectives fast and effectively and by choosing the appropriate procedure.

This is why you need an expert in VAT law !

We enhance our knowledge and experience in these legal matters by a continued interchange of know-how with lawyers and consultants both nationally and internationally. This way we are in a position to offer you comprehensive advice and representation on a national and international basis. 

We offer you VAT consulting from A to Z !

Our Services
Independent advice and representation in VAT matters this is what you get: 

1. Consulting

  • Our analysis and judgement of national and international transactions provides you with the necessary basis for your daily business 

  • Our advice in arranging legal relations and contracts will help you to avoid potential errors 

  • A VAT due diligence will give you the necessary security for business transactions from a VAT perspective 

  • We create and implement tailor-made VAT products (e.g. outsourcing) 

  • Our VAT check analyses potential VAT risks and will show you other options 
    We offer individual seminars and trainings for your employees 

  • Our analysis and optimisation of business processes (setting up of accounts in your bookkeeping, raising of invoices, VAT trial balance, record retention) can facilitate your daily business substantially 

2. Representation

  • We register your enterprise for VAT purposes in Germany and abroad on your behalf 

  • We organise the domestic VAT filing procedure, prepare and file your monthly/quarterly and annual VAT returns and coordinate the filing of VAT returns in other countries 

  • We file Aggregate Sales Listings and Intrastat returns on your behalf 

  • We organise claims for refund of foreign VAT within the framework of the 8th and 13th Directive VAT Refund Claims 

  • You can find more information about VAT Refund on our website

  • We assist you in VAT issues during tax audits 

  • We represent you in protest and fiscal proceedings and in proceedings involving the European Court of Justice 

What Do You Gain By Hiring Us ?

  • Personal advice tailor-made for your requirements

  • Comprehensive and independent advice and representation in VAT matters, from designing the respective course of business from a civil law perspective to realising your claims from a tax law perspective 

  • Cooperation with a national and international network of independent partners
    Enhancement and update of know-how by training and interchange of experience on a regular basis 

Our Clients

are national and international taxable persons from various industries. Due to our experience in VAT law, combined with the option to obtain advice and representation internationally, we also offer our services to certified tax consultants and lawyers. 

Are There Any More Questions You Want Us To Answer?

Should you have any questions regarding VAT issues or our services in general, please do not hesitate to contact Bernd Burgmaier by e-mail(  ) or phone (++49 - 89 71 99 84 50).

New: iPhone App VAT Angel
Gain VAT tax-based certainty for supplies, work supplies and services inside and outside the EU.
Ideal for companies, accountants, tax advisors, auditors, attorneys at law, controllers, purchase
and sales departments.



Dr. Sommer & Burgmaier Law Office Munich