BERLIN – KRONBERG.

MARCO BRACKROGGE.

ZOÉ WIPFLER.

OUR SERVICES.

ABOUT US.

Specialising in indirect taxes we have successfully advised businesses in all industry sectors on the full spectrum of indirect tax topics.

Our primary concern is your satisfaction with the quality of our advice. The solution to your indirect tax problems, as well as optimising your indirect tax processes and potential are a challenge that we are delighted to work in close consultation with you and your business to solve. We see ourselves not only as an advisory firm, but as an integral part of your business. We always strive to build a long term and trustful relationship with you and give your business the greatest assurance in the area of indirect taxation.

Please do not hesitate to discover our specialised indirect tax consulting services on our website and to contact us to explore how we can work together to reach your business goals. Through the early involvement of our specialists we can ensure the success of your business goals from an indirect tax perspective.

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.

Following an interesting, instructive and successful 14 years in the Big-Four world, including time as a Manager and Senior Manager, Zoé decided to leave at the end of 2014 in order to set up her own advisory firm with Marco Brackrogge.

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 subject matter export 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


Zoé Wipfler

Steuerberaterin und Diplom-Wirtschaftsjuristin (FH)
Königsteiner Straße 1
61476 Kronberg
Tel. (06173) 32 59 249
zoe.wipfler@kanzlei-wb.com

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