VAT group and input-tax structuring before margin is lost.

Client benefit

Concrete client benefits.

• The group can avoid incorrect internal VAT flows where a VAT group applies.
• Input-tax recovery is reviewed before costs are incurred.
• Holding and management services are structured with clear contracts.
• Exempt activities are separated from taxable business where needed.
• Kanzlei Meyers & Partner AG aligns legal structure, contracts, invoices and tax filings.

Tax classification.

VAT group treatment and input-tax deduction depend on integration, actual supplies, recipient status, exempt activities and documentation.

• Financial, economic and organisational integration.
• Input-tax allocation for mixed supplies.
• Holding activity and management services.
• Tax-exempt medical, real-estate or charitable activity.
• Invoice requirements and correction process.

Ongoing VAT administration.

VAT must be monitored when entities, services, personnel, ERP logic or exempt activities change.

• Monthly or quarterly VAT checks.
• Input-tax allocation and adjustment.
• Contract and invoice review.
• Monitoring of organisational integration and management authority.

Set-up and implementation process.

• Map entities, supplies and invoice flows.
• Review VAT group criteria and input-tax exposure.
• Draft service and management agreements.
• Set invoice and ERP treatment.
• Create VAT filing and review calendar.

Typical mistakes.

• VAT group is assumed only because companies are related.
• Input tax is claimed for exempt or private use.
• Holding services are not documented.
• Invoices contradict contracts and actual flows.
• VAT review happens after ERP and checkout are live.

What Kanzlei Meyers & Partner AG delivers.

• VAT group eligibility memo.
• Input-tax and mixed-use analysis.
• Contract and invoice checklist.
• ERP and accounting treatment note.
• Filing and monitoring calendar.
• Risk note for exempt supplies.

Documents for the first review.

• Entity chart and ownership.
• Contracts and management agreements.
• Invoices and VAT returns.
• ERP or accounting setup.
• List of taxable and exempt supplies.
• Cost and input-tax documentation.

Result of the initial consultation.

The first review ends with a documented decision file: target structure, tax assumptions, exclusion points, implementation sequence, document list and clear next steps.

• Decision matrix with recommended structure and rejected alternatives.
• Tax and compliance workstream with open points, deadlines and responsible parties.
• Implementation plan for entity formation, banking, governance and ongoing administration.

Legal position and limits.

VAT group and input-tax treatment depend on actual integration and supplies. Incorrect treatment can create assessments, interest and margin loss.

Frequently asked questions.

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