Specialising in indirect tax advisory services, we have successfully advised business of all sizes from manager owned businesses to major public listed entities in Germany and abroad, operating across all industries sectors, particularly in the areas of

• German VAT law and international VAT legislation
• Customs Duty law
• Criminal tax law
• Excise Duty law, in particular Energy tax legislation
• Air Passenger Duty law

From our many years of experience in advising on these fields of indirect tax we know that companies, of all sizes, and operating in all industries find themselves repeatedly exposed to significant indirect tax challenges and we work with businesses to solve this challenges in a practical and commercially-orientated manner.

Given the combination of an increasingly complex indirect tax legislative environment and complex business models and supply chains, businesses are confronted with significant compliance challenges and increased risks, such as reputational damage, civil tax penalties and at worst criminal tax sentences.

To manage the increased indirect tax challenges and risks we find that businesses are faced with the general constraints of not having the appropriate level of resources within the organisation dedicated to indirect tax combined with a lack of in-house relevant indirect tax expertise.

We have based these findings on our substantial experience in working with businesses to consider indirect taxes in the overall business processes environment and developed an indirect tax process consulting approach, which enables businesses to identify, optimise, provide assurance on and embed indirect tax controls in their end-to-end business and indirect tax processes. This includes both technical indirect tax advice and process optimisation of the indirect tax points within the overall business environment, as well as the mapping of business transactions in the ERP systems of a business from a VAT and customs duty perspective. Based on our experience, only a business with a full overview of the business processes and the indirect tax touch points of such processes can effectively control the risks of indirect tax within the organisation and ensure opportunities for indirect tax optimisation are identified.

Indirect tax advisory services and compliance

• Evaluating and reviewing individual transactions (sales and purchases) from a VAT perspective and providing an opinion on the correct treatment of such transactions
• Preparation or review of monthly preliminary German VAT returns, annual German VAT returns, Intrastat returns, European Sales Lists and VAT refund applications for non- established businesses in Germany.
• Support and advice in relation to foreign VAT obligations and optimising business flows to reduce such obligations

Indirect tax process and technology advisory services

• Indirect tax process and compliance advice, in particular reviewing existing indirect tax processes and controls, and identification of potential optimisation.
• Implementation of indirect tax compliance management systems
• Creation of indirect tax operating procedures and guidelines
• Reviewing and testing the mapping of transactions from an indirect tax perspective in ERP systems, and the associated controls
• Designing and implementation of indirect tax determination logic into ERP systems

Indirect tax advice on corporate transactions and restructurings

• Performing due diligence
• Structuring and restructuring advice for transactions and businesses
• Post-merger implementations
• Advising on contractual issues

Electronic Invoicing

• Advising on optimising processes for electronic invoicing
• Reviewing internal control procedures and processes for electronic purchase invoices
• Testing of EDI processes (starting with the necessary contractual arrangements up to the archiving the respective invoice data)
• Designing and implementing electronic invoicing systems
• Advising on the appropriate archiving of electronic invoices

Indirect tax advice on land and property transactions

• Advising on contractual issues
• Process optimisation for the adjustment of input tax deduction on capital items (§ 15a German VAT Law)
• Accounts receivable management (indirect tax procedures in relation to bad debts)
• Funds advice

Litigation 

• Undertaking appeals against decisions of the German Tax Authorities and conducting litigation on behalf of businesses
• Advising on tax criminal law proceedings
• Support during VAT special investigations and audits

In-house training

Advice in relation to Air Passenger Duty

• Registration of airlines
• Preparation and submission of air passenger duty returns

Interim indirect tax support

• In-house support for the indirect tax compliance and reporting process, or support on internal indirect tax projects.

Advice for advisors

• Providing advice and input for indirect tax advisory projects and compliance for advisory firms which do not have the required expertise in the field of indirect tax

In addition, advice on:

• Excise Duty law
• Electricity and Energy tax
• European Customs law
• Outsourcing of accounting or related finance processes to third parties (outsourcing) or to internal shared service centres located abroad (offshoring)

Zoé Wipfler, born in Berlin in 1975, started her career as a tax advisor with a Diploma in Business Law (FH) in 2000 at a Big-Five advisory firm in Eschborn. Here Zoé quickly discovered her passion for indirect taxes, in particular VAT and customs law and joined the indirect tax service line. Zoé’s advisory work involved advising German and foreign based clients in various industries, in particular the automotive industry, consumer and industrial goods, technology firms, financial institutions and aerospace & defence sectors, on all aspects of German and foreign (EU and non-EU) VAT law.

In 2006, Zoé qualified as a certified tax advisor (Steuerberater) in Germany.

In the course of Zoé’s advisory activities, she developed an approach to consulting on indirect process and technology and focused in particular on the configuration of ERP systems from an indirect tax perspective, the implementation of system-based indirect tax reviews and on the review, development and implementation of indirect tax compliance management systems. Zoé’s is able to utilise her substantial experience in this area to advice on best practice and to tailor solutions to the specific needs of a business.

Zoé also has significant experience as the lead contact person in a Big-Four advisory firm of providing the indirect tax input to corporate transaction and corporate restructurings (in particular due diligence, structuring and post-merger implementation).

In addition, Zoé has authored the content of, and presented at, numerous client seminars and in-house training sessions.

Since end of 2014 Zoé is self-employed in her own advisory firm with Marco Brackrogge specialised in the field of indirect taxes.

Zoé Wipfler is married and has two daughters. She is a member of the Association of Tax Advisers e. V. in Frankfurt.

Zoé has participated in the preparation of the Tax Due Diligence Handbook (Kneip, Jänisch) as an indirect tax expert and is the author of “Warehouses and VAT” as part of a nine part course “Compact Tax Knowledger” (Circle Management)

Marco Brackrogge, born in Berlin in 1978, began to study law at the Free University of Berlin in 2002 with a focus on tax law and passed in 2007 the first state law examination.

Thereafter Marco worked as a research assistant at one of Berlin’s leading accountancy and tax consulting firms and following his legal traineeship he successfully passed the second state law examination and obtained admission to the German bar in 2011.

Marco then obtained experience working in the Chamber for criminal tax matters of the Berlin public prosecutor’s office and the German Fiscal Authorities in Berlin Schöneberg. From this role it was possible for Marco to gain practical experience in the application of tax law from a different perspective.

After qualifying as a lawyer, Marco joined the indirect tax service line of a Big-Four advisory firm in Berlin. During this time Marco obtained extensive indirect tax advisory experience in numerous projects with German and international companies operating in a variety of sectors, in particular real estate, media, consumer electronics and retail. In addition to general indirect tax consulting, Marco focused on indirect tax process and technology consulting, electronic invoicing (EDI processes, internal control procedures, electronic archiving etc.), and advising on corporate transactions.

Marco decided to leave at the end of 2014 as an assistant manager within a Big-Four advisory firm to form an independent indirect tax and criminal tax law advisory firm with Zoé Wipfler.

Marco Brackrogge is married.

Marco Brackrogge’s publications include:

• Umsatzsteuerliche Fragen im Zusammenhang mit dem Betrieb von Photovoltaikanlagen und Blockheizkraftwerken durch Immobilieneigentümer; ImmoStR, 2009

• 13b UStG im Wandel; ImmoStR 2010

• Elektronische Rechnungstellung – Der Betrieb, 2015, Heft 36

Wipfler & Brackrogge
Steuerberaterin und Rechtsanwalt Partnerschaft mbB

Information according to § 5 Tele Media Act and the DL-InfoV

The website www.kanzlei-wb.com was prepared by Wipfler&Brackrogge Steuerberaterin und Rechtsanwalt Partnerschaft mbB.

Authorized Partners:

Zoé Wipfler
Diplom-Wirtschaftsjuristin (FH) und Steuerberaterin
Amelia-Mary-Earhart-Straße 8
60549 Frankfurt am Main
Tel. (069) 63 15 64 499
zoe.wipfler@kanzlei-wb.com
www.kanzlei-wb.com

Marco Brackrogge
Lawyer
Uhlandstaße 79
10717 Berlin
Tel. (030) 21 96 41 24
marco.brackrogge@kanzlei-wb.com
www.kanzlei-wb.com

Registered office: Berlin
Partnership Registration Number:  PR 978 B 1
VAT identification number:  DE 297878377

Memberships:
Marco Brackrogge is a member of the Bar Association of Berlin.
Zoé Wipfler is a member of the Chamber of Tax Consultants Hessen and the Association of Tax Advisers.

Dispute Settlement:
In case of disputes between lawyers and their clients, upon request, there is the possibility of extrajudicially dispute resolution in the respective regional bar association (pursuant to § 73 para 2 No 3 in conjunction with § 73 Section 5 Bundesrechtsanwaltsordnung) or with the conciliation board of the Chamber of Lawyers (§ 191 f BRAO) at the Federal Bar Association, available on the web via the homepage of the conciliation board of the Chamber of Lawyers (http://www.s-d-r.org), E-Mail: schlichtungsstelle(at)s-d-r.org.

Professional Liability Insurance:
Lawyers and tax consultants are legally obliged according to the Bundesrechtsanwaltsordnung and StBerG to have a professional liability insurance. Professional liability insurer of Wipfler & Brackrogge Steuerberaterin und Rechtsanwalt Partnerschaft mbB is the

Worlwide.

In client relationships with clients based abroad German law is valid with the exception of private international law.

Authorities

Rechtsanwaltskammer Berlin
Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin
Tel. (030) 72 61 61 0
Fax (030) 72 61 61 212

Steuerberaterkammer Hessen
Körperschaft des öffentlichen Rechts
Gutleutstraße 175
60327 Frankfurt/M
Tel. (069) 15 30 02 0
Fax (069) 15 30 02 60

The profession of lawyer is subject to the following regulations:

• Federal law (BRAO)
• Professional Code of Lawyers (BORA)
• Fachanwaltsordnung (FOA)

You can find these rules on the homepage of the Federal Bar Association www.brak.de under the heading “Berufsrecht”.

The profession of tax advisers is subject to the following regulations:

• Control (StBerG)
• Implementing the Tax Consultancy Act (DVStB)
• Professional Code of the Federal Chamber of Tax Consultants (BOStB)
• Tax Advisor (StBGebV)

You can find these rules on the homepage of the Chamber of Tax Consultants Hessen www.stbk-hessen.de under the heading ” Steuerberater – Berufsrecht ” or on the homepage of the Federal Chamber of Tax Consultants www.bstbk.de

Photos

Source: www.shutterstock.com
– Frankfurter Messeturm (Rubrik: Kontakt): Volker Rauch
– Berlin (Rubrik: Kontakt): Sean Pavone
– Architektur (Rubrik: Home): Ru Bai Le
– Hand Visitenkarte (Rubrik: Über uns): Andrey_Popov
– Hand Schreiben (Rubrik: Leistungen): EDHAR
– Taschenrechner (Rubrik: Rechtliche Hinweise): Carlos andre Santos
– Mockup (Rubrik Wipfler/Brackrogge): Free Original Mockups

Disclaimer

Wipfler & Brackrogge Steuerberaterin und Rechtsanwalt Patnerschaft mbB made every endeavor to ensure the accuracy and completeness of the available information on the web presence www.kanzlei-wb.com, but takes no responsibility for the timeliness, accuracy or completeness of the provided information on the web presence www.kanzlei-wb.com.

None of the aforementioned provided information on the website www.kanzlei-wb.com constitutes or replaces legal advice.

Wipfler & Brackrogge Steuerberaterin und Rechtsanwalt Partnerschaft mbB is also not responsible for the content of external web pages, to which www.kanzlei-wb.com is directly or indirectly linked via hyperlinks.

Wipfler & Brackrogge Steuerberaterin und Rechtsanwalt Partnerschaft mbB reserves the right to change the web presence in parts or in whole without prior notice, to add, delete or cease publication temporarily or permanently. The available content on the web presence www.kanzlei-wb.com such as graphics, sound documents, video sequences and texts are protected by copyright. Any duplication or use of these contents by any third party in any form is prohibited without the explicit permission of Wipfler & Brackrogge Steuerberaterin und Rechtsanwalt Partnerschaft mbB; for appropriate agreement, please contact the person listed in the imprint.

This disclaimer is to be regarded as part of the www.kanzlei-wb.com web presence. If sections or individual terms of this disclaimer are not, no longer or not completely in line with legal requirements, the remaining parts of the document shall be unaffected in their content and their validity.

Imprint

Wipfler & Brackrogge Steuerberaterin und Rechtsanwalt Partnerschaft mbB

Ansprechpartner:

Zoé Wipfler
Diplom-Wirtschaftsjuristin (FH) und Steuerberaterin
Amelia-Mary-Earhart-Straße 8
60549 Frankfurt am Main
Tel. (069) 63 15 64 499
zoe.wipfler@kanzlei-wb.com
www.kanzlei-wb.com

Marco Brackrogge
Lawyer
Uhlandstaße 79
10717 Berlin
Tel. (030) 21 96 41 24
marco.brackrogge@kanzlei-wb.com
www.kanzlei-wb.com

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