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Understanding the Tour Operators’ Margin Scheme!

My tax reference book “Umsatzsteuer in der Touristik – Teil II“ (68,40 € (D), 329 pages) with the focus on Tour Operators´ Margin Scheme (TOMS) according to the new law is available in the German Version and can be ordered here.

Significant changes through the German Annual Tax Act 2019 – Introduction of B2B margin taxation (as of 18.12.2019) as well as the future calculation of margin tax via single margins (as of 01.01.2022) – leave lasting traces in the entire travel and leisure industry.

I will show you how to deal with the new legal situation from a tax point of view by means of numerous practical cases from the travel industry, in particular the MICE industry and travel portals, which are particularly affected by the changes.

The main topics are

Challenges in multi-level service chains:
Price calculation, input tax deduction, invoicing and down payments,

Tips and comparative calculations
to avoid particularly burdensome turnover tax constellations,

Effects of current legal developments
Projects at EU level, recent ECJ/ German Supreme Tax Court (BFH) case law e.g. to unused capacities, feeder flights or hotel purchases.

Numerous illustrations and calculation examples for the special regulation for travel companies as well as proposals for solutions for circumventing of margin taxation round off the processing of the law changes.

Due to the Corona pandemic my reference book has been published as an eBook. You can order the eBook here.

Tax consultancy specialised in tourism, leisure industry and business travel

For travel companies and tourism professionals as well as for tax consultants with clients from the travel industry, I offer my expertise as a tax consultant and graduate business economist for tourism on the legal particularities in tourism, leisure industry and business travel.

In doing so, I focus on the industry-specific tax law issues in addition to the classic declaration advice of your tax advisor.

VAT manual * Checklists * Assessment of new business transactions * Effects of legal changes * Training