KMLZ
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Leading firm in Germany 2026
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Overview
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Founded in 2006, KMLZ chose specialization and focused on VAT law. This focus underpins its advice and reputation as a leading VAT consultancy. Its expertise now also covers other indirect taxes, including insurance tax, excise duties and customs law. With over 50 experts in Munich and Düsseldorf, KMLZ advises nationally and internationally and advances VAT digitization through KMLZ Innovative Tax Solutions GmbH.
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Germany - Head office
Bavaria
Rechtsanwaltsgesellschaft mbH Unterer Anger 3 , Munich, Bavaria, Germany, 80331, Munich
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VAT and insolvency: Errors in the double adjustment may lead to “double taxation”
VAT adjustments under sec. 17 of the German VAT Act due to irrecoverability are a routine feature in corporate insolvency proceedings. In a recent landmark decision (judgment of 18 December 2025 – V R 34/23), the German Federal Fiscal Court (BFH) permits a second adjustment of VAT to the detriment o
VAT and insolvency: Errors in the double adjustment may lead to “double taxation”
VAT adjustments under sec. 17 of the German VAT Act due to irrecoverability are a routine feature in corporate insolvency proceedings. In a recent landmark decision (judgment of 18 December 2025 – V R 34/23), the German Federal Fiscal Court (BFH) permits a second adjustment of VAT to the detriment o
KMLZ
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2
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100
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13
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