Birgit Jürgensmann Partner
Qualification
Lawyer, Tax Advisor, Specialist Lawyer for Tax Law
Areas of expertise
Special sector knowledge
- Automotive industry
- Energy, infrastructure & environment
- Industrials
- Transport & logistics
Languages
- German
- English
- French
Brief biography
- Since 2014 Forvis Mazars (formerly Mazars)
- 2006 – 2013 Partner at Deloitte & Touche GmbH
- 2000 – 2006 Manager / Senior Manager / Director at KPMG Deutsche Treuhand-Gesellschaft
- 1995 – 1999 Assistant / Senior Assistant and Consultant at Arthur Andersen GmbH
- Traineeship at the District court of Hannover and at the Arthur Andersen GmbH
- Law Student at the University of Osnabrück and Hamburg
Profile
Birgit Jürgensmann has been professionally focused on indirect taxes since more than 20 years. She advises companies and industries of different sizes on queries involving international and national turnover taxes (e.g. turnover tax risk management strategies, defense strategies regarding tax audits, Due Diligence and Business Model Optimization regarding value added taxes (VAT).
Birgit Jürgensmann sees herself as an intermediary between companies and their usually complex (value added) tax requirements. She is always focused on feasible solutions. Furthermore, she gained intercultural expertise during her stay abroad and long-standing consultancies with an international orientation. Birgit Jürgensmann is a frequent speaker at national and international events. Additionally, she is an (co-)author of various publications regarding value added taxes law.
Participation in professional bodies of the profession and other functions
- UmsatzsteuerForum e.V.
- Working Group VAT of Institute of German Certified Public Accounts
Publications
- “E-Invoicing as a means to tackle tax fraud”, special edition of IStR on the occasion of the Global IFA Conference 2023 in Cancun
- “Aufgeschoben ist nicht aufgehoben” – article in DATEV-Magazin February 2024 regarding the implementation of e-invoicing
- Co-Author „CBAM – Status quo und Ausblick für Unternehmen mit Weitsicht“ - Econic
- Board Briefing: „Die E-Rechnung wird Pflicht“
- Co-author „Vermögensverwaltende Personengesellschaften“, Haase/Dorn, Beck-Verlag
- Co-author „Geistiges Eigentum im Steuerrecht“, Verlag Dr. Otto Schmidt
- Co-author Bulletin BCCG “Guide to Doing Business in the UK an Germany 2017”
- Yearbook 2017/2018 BCCG: “Umsatzsteuerliche und zollrechtliche Aspekte, die Unternehmen kennen sollten.“
Want to know more?
Pages associated to Birgit Jürgensmann
Services
- Is our “VAT Compliance Inspection” valuable for you?
- When is "VAT: advice for advisors" the right tool for you?
- Amendment of the German VAT Application Decree on supervisory board remuneration - BMF circular letter dated 8 July 2021
- No triangular transaction without reference to transfer of tax liability on invoice? Opinion: "Luxury Trust" (C-247/21)
- Penalty acquisition taxation in accordance with § 3d S. 2 of the German VAT Code - ECJ ruling "B." (C-696/20)
- BFH decision XI S 4/21 involves the requirements for a single-purpose voucher in the case of chain transactions
- Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
- Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
- Government Draft JStG (Annual Tax Act ) 2022: Zero VATrate on solar modules for photovoltaic systems
- VAT Compliance Inspection
- This is how you benefit from our VAT Compliance Inspection
- VAT-ID Tool
- How you can benefit from our "advice for advisors"
- Partnerships as integrated companies - ECJ-ruling "M-GmbH" (C-868/19)
- Taxation of travel services according to Sec. 25 German VAT Code - BMF circular letter dated 29 March 2021
- Provision of company cars for private use - ECJ-ruling "QM" (C-288/19)
- Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20
- Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)
- Distance sales and B2C supplies of services - changes in the law as from 1 July 2021
- Germany’s federal government puts application for VAT grouping on the agenda - package of measures to reduce bureaucracy
- Strict stance on input VAT deduction in tax evasion cases - ECJ-ruling "HR" (C-108/20)
- Article 3 of the Third Coronavirus Tax Relief Act – lower VAT rate for restaurant services has been extended
- Reverse charge mechanism even if only one of several service recipients is an VAT taxable person - BFH-ruling V R 7/20
- Expansion of municipal roads - BFH-ruling "Mitteldeutsche Hartsteinindustrie" (XI R 26/29)
- No reverse charge for the mere supply of goods assembled on-site - BMF circular letter dated 1 October 2020
- Verlängerung der Verjährungsfrist für Steuerhinterziehung - Gesetzesänderung zum 1. Januar 2021
- Conclusions from a 2019 ECJ ruling on event admission entitlement to taxable persons - BMF circular letter dated 9 June 2021
- Apartment rental with parking space is generally VAT exempt overall - BFH-ruling V R 41/19
- Real estate without personnel equipment is not a permanent establishment - ECJ-ruling "Titanium Ltd" (C-931/19)
- Fictitious services of a commission agent VAT exempt without personal characteristic - BMF circular letter dated 9 June 2021
- VAT and insurance tax treatment of guarantee commitments - BMF circular letter dated 11 May 2021
- Equity measures for the flood disaster of July 2021; catastrophe decrees - BMF circular letter dated 23 July 2021
- VAT: advice for advisors
- Sale of a property leased to and subleased by the buyer can be a transfer of a totality of assets - BFH ruling XI R 8/19
- Input tax deduction of a management holding company: "intermediary model" may be on the brink - ECJ case C-98/21
- COVID-19: temporary VAT exemption for procurements by the EU Commission - amendment of the VAT Directive as per 15 July 2021
- Different VAT taxation of elements of a single supply - application for preliminary ruling by the ECJ C-516/21
- Is the VAT refund procedure a way out for foreign landlords? - ECJ-ruling "Titanium" C-931/19
- Time of input VAT deduction in case of taxation based on accruals - Opinion Advovate General "Kollaustraße" (C-9/20)
- Management fee for venture capital funds has been exempt from VAT since 1 July 2021
- Reverse charge procedure for VAT groups as recipients of supplies - BMF circular letter dated 27 September 2022
- Update: VAT and insurance tax treatment of guarantee commitments - BMF circular lettter dated 18 October 2021
- Reimbursement of expenses for certain written warnings will be subject to VAT - BFH rulings XI R 27/14 and XI R 1/17
- Allocation decision for mixed-use capital goods - ECJ ruling "E" and "Z" (C-45/20 und C-46/20)
- Hinweispflichten im Vorsteuervergütungsverfahren - EuGH-Urteil "CHEP Equipment Pooling NV" (C-396/20)
- No input VAT deduction without an invoice, but a faulty invoice may be sufficient - ECJ "Wilo Salmson France SAS" (C-80/20)
- Drastic changes in the VAT treatment of fuel cards - draft BMF circular letter
- VAT assessment for the dependent member of a VAT group can have a third-party effect for the head of the VAT group - BFH V R 13/20
- Revocation of the waiver of VAT exemption on the sale of real estate - BFH ruling XI R 22/19
- Instalment payments: the entrepreneur must pre-finance the VAT - ECJ ruling "X-Beteiligungsgesellschaft mbH" (C-324/20)
- Update: Equity measures pursuant to the flood disaster - BMF circular letter dated 28 October 2021
- Update: Draft of a circular letter on fuel cards
- Customary designation in invoices - BMF circular letter dated 1 December 2021
- Call-off stocks: BMF circular letter dated 10 December 2021
- VAT reliefs in connection with Corona extended - BMF circular letter dated 7 and 14 December 2021
- Usefulness and profitability of expenses for the deduction of input VAT - EuGH-Urteil "Amper Metal Kft." (C-334/20)
- Suspension of the expiry of the tax assessment period against the supplier in property development cases - BFH ruling V R 37/10
- Consumption on the spot: Restaurants in shopping malls - BFH Ruling V R 42/20
- Advocate General criticises German VAT group - Opinion "Norddeutsche Gesellschaft für Diakonie mbH" and "S" (C-141/20, C-269/20)
- Time of input VAT deduction in case of payment on accruels - ECJ ruling "Grundstücksgemeinschaft Kollaustraße" (C-9/20)
- Consumption on the spot: Company canteen - BFH ruling XI R 2/21
- Rebates for chain supplies in the pharmaceutical industry - BFH ruling V R 4/21
- Electric vehicles and (electric) bicycles - BMF circular letter dated 7 February 2022
- New regulation of interest / Penalties for late payment could also be unconstitutional - BMF draft dated 22 February 2022
- Tax relief for aid to Ukraine - BMF circular letter dated 17 March 2022
- Direct and immediate connection in the case of input VAT deduction - BFH ruling XI R 10/21
- Update: Further amendment of the regulations affecting supervisory board remuneration - BMF circular letter dated 29 March 2022
- Update: Input VAT deduction of a management holding: advocate general seeks to overturn "intermediary model” - opinion C-98/21
- Subsidies from the municipality to sports clubs may not be VAT taxable - BFH ruling V R 17/20
- Direct claims in case of wrongly paid VAT - BMF circular letter dated 12 April 2022
- Reduced VAT rates - regulatory changes until 31 December 2024 required
- Input VAT deduction for future shareholders and pre-incorporation companies - BMF circular letter dated 12 April 2022
- Landlords and condominium owners´ associations should not be considered taxpayers for telecommunications services received
- Timely submission of the EC sales list - BMF circular letter dated 20 May 2022
- Ancillary services supplementing the hotel accommodation could be taxed at a reduced VAT rate - BFH ruling XI B 2/21
- France builds golden bridge for undeclared distance sales conducted before 1 July 2021
- No retroactive waiver of the VAT exemption on the sale of real estate - BNF ruling XI B 60/20
- Even if a reverse charge real estate purchase has not been declared, input VAT must be adjusted - BFH ruling V R 33/18
- Watch out for irregularities to avoid losing the input VAT deduction or VAT exemption - BMF circular letter dated 15 June 2022
- Germany’s Federal Ministry of Finance presents a draft circular letter on the supply with transport of goods in chain supplies
- Everything as usual with company car taxation? - BFH ruling V R 25/21 of 30 June 2022
- ECJ buries the intermediary model: Decision of 8 September 2022, C-98/21
- Financial authorities ease use of equitable measures due to Ukraine war - BMF circular letter dated 5 October 2022
- VAT Committee publishes working paper on fuel cards
- Input VAT apportionment for mixed-use real estate – BMF circular letter dated 20 October 2022
- Symbolic remuneration is insufficient for economic activity - BFH ruling XI R 35/19
- VAT Group Deep Dive
- ECJ decision on German submissions on VAT groups
- Refusal of input VAT deduction in case of fraud is not limited to the tax loss – ECJ decision of 24 November 2022, C-596/21
- Triangular transactions that have gone wrong cannot be saved – ECJ decision "Luxury Trust" of 8 December 2022, C-247/21
- Update: Instalment payments do not constitute partial supplies or uncollectability – BMF circular letter dated 14 December 2022
- Staff training
- Digital VAT Scan
- VAT in the Digital Age: EU Commission publishes draft Directive
- Annual Tax Act 2022 – Input VAT deduction in the refund procedure and late submission of the EC sales list
- Input VAT deduction in the spouse model may be permissible – BFH ruling V R 29/20
- No shifting the place of supply due to tax fraud – ECJ judgement C-641/21, 27 October 2022
- No input VAT deduction from the purchase of luxury vehicles – BFH judgements V R 26/21 and V R 27/21
- Platform Tax Transparency Act (PStTG) and DAC-7 Directive – Significance for VAT
- No VAT-taxable supply when the costs serve one's own interests – BFH decision XI R 12/20
- Zero VAT rate for photovoltaic systems
- VAT grouping: BFH refers internal supplies to the ECJ again and changes jurisdiction on voting rights
- Status as taxable person in loss-making activities – ECJ judgements "Gmina O." and "Gmina L." (C-612/21 and C-616/21)
- § 14c- VAT in the case of negative VAT statement / Use of supplementary information - BMF circular letter dated 18 April 2023
- Chain transactions - BMF letter dated 25 April 2023
- Only one VAT rate for a uniform supply - ECJ judgement "Finanzamt X" (C-516/21)
- § 15a input VAT adjustment in the case of assets that have become unusable - ECJ ruling (C-127/22) of 4 May 2023
- Charging stations for electric vehicles - ECJ judgement "P. w W." (C-282/22)
- No fixed establishment by subcontractors - ECJ judgement "Cabot Plastics Belgium SA" (C-232/22)
- Isolated accommodation service can be a “TOMS” travel service - ECJ judgement C-108/22
- Cost pass-on – BMF letter dated 20 June 2023
- Members of a supervisory board or board of directors do not engage in economic activity even if their remuneration is variable
- Spa taxes are not subject to VAT for freely and gratuitously accessible spa facilities – ECJ judgement "Gemeinde A" (C-344/22)
- Remission of interest in the event of monthly deferral – BFH ruling (V R 30/20)
- Input VAT deduction for company events - BFH ruling V R 16/21, published on 27 July 2023
- Decentrally consumed electricity from CHP plants does not constitute a supply and return supply
- Update to Growth Opportunities Act - Transition period for e-invoicing extended
- Operating equipment: No splitting requirement in the case of uniform supply – BFH ruling V R 7/23 (V R 22/20) of 17 August 2023
- Economic integration in the case of fiscal unity - BFH ruling V R 28/20 of 11 May 2023 (published on 14 September 2023)
- Direct claim: ECJ judgement "Michael Schütte" of 7 September 2023, C-453/22
- VAT Committee publishes guidelines on fuel cards
- BMF clarifies detailed questions on e-invoice in a letter dated 2 October 2023
- Subscription gifts as an ancillary supply to a magazine subscription
- Restaurant visits and catering will become expensive again as the reduced VAT rate expires on 31 December 2023
- Variable board remuneration is also not automatically taxable: ECJ ruling "TP" of 21 December 2023, C-288/22
- CBAM – das grüne Ziel der EU
- Supplies made free of charge and input VAT deduction – BMF circular letter dated 24 January 2024
- Device bonus for mobile phone contracts - BMF letter dated 23 January 2024
- Input VAT apportionment: BMF letter dated 13 February 2024
- Incorrect VAT tax statement in invoices to final consumers – BMF letter dated 27 February 2024
- Cost of a new heating system does not entitle the landlord to deduct input VAT: BFH ruling from 7 December 2023, V R 15/21
- Proof of status as a VAT-taxable person in the reverse charge procedure - BFH ruling V R 20/21 of 31 January 2024
- Advocate General also proposes the commission model for e-mobility providers – opinion of 25 April 2024, C-60/23
- Definition of single-purpose vouchers - ECJ ruling of 18 April 2024, C-68/23
- Growth Opportunity Law draft - plans for e-invoicing
- BMF presents draft for the changeover to mandatory e-invoicing as of 2025
- Global Indirect Tax - Value Added Tax (VAT) and Customs
- CBAM – alle Fakten auf einen Blick
- Emissionsdaten für CBAM: effiziente Erhebung und Verarbeitung für die Berichterstattung
- VAT Health Check
- Visitor tax may or may not be subject to VAT: BFH rulings XI R 21/23 from 18 October 2023 and XI R 33/21 from 6 December 2023
- BFH acknowledges chain supply in the case of fractional transport - BFH decision XI R 1/20 dated 22 November 2023
- E-invoicing: Deadlines and facts at a glance
- Triangular transactions without transfer of the VAT liability finally fail: BFH ruling XI R 35/22 of 17 July 2024
- No direct claim if the tax office has already refunded the VAT – ECJ C-83/23 of 5 September, H GmbH
- Draft of the JStG (Annual Tax Act) 2024 - changes to VAT
- Valuable waste – BFH judgement V R 77/22 of 18 April 2024
- Allocation decision for input VAT deduction - BMF circular letter dated 17 May 2024
- BMF (Federal Ministry of Finance) circulates draft letter on e-invoicing on 13 June 2024
- VAT rate for ancillary supplies to accommodation services: BFH submissions to ECJ, published on 13 June 2024
- Affiliated company as fixed establishment - ECJ ruling C-533/22 "SC Adient" of 13 June 2024
- Internal supplies in a VAT group are out of the scope of VAT: ECJ ruling C-184/23 of 11 July 2024, "Finanzamt T"
- No clear line for travel services – ECJ ruling on Dragoram Tour, C-763/23, from 25/06/2024
- Supply of electricity can entitle the landlord to deduct input VAT - BFH ruling XI R 8/21 of 17 July 2024
- E-invoice – challenge and opportunity
- BMF announces its administrative opinion on the new e-invoicing regulations, which will take effect on 1.1.25
Insights
Who we are
- VAT Package 2015 or what is MOSS?
- Birgit Jürgensmann in Steering Group Indirect Taxes der Mazars-Gruppe berufen
- EuGH weicht Regelung zur Organschaft auf
- Geistiges Eigentum im Steuerrecht - Nationales und internationales Steuerrecht der immateriellen Wirtschaftsgüter
- Vermögensverwaltende Personengesellschaften
- Value-added Tax on ancillary services in connection with letting of immovable property
- Umsatzsteuer: Risiken erkennen und vermeiden...
- Umsatzsteuer auf Nebenleistungen auf Vermietungsumsätze
- Der BFH und die umsatzsteuerliche Organschaft
- Rückwirkende Rechnungskorrektur
- Grundstücksbezogene Dienstleistungen
- Behandlung von Konsignationslagern – BFH-Rechtsprechung widerspricht der Verwaltungsauffassung
- Survey : Managing Risk in the Digital Age
- Umsatzsteuer 2017/2018/2019
- Value Added Tax 2018/2019
- Vermögensverwaltende Personengesellschaften
- German Federal Fiscal Court simplifies reimbursement claim in case of incorrect apllication of sec. 13B German VAT Act
- Value Added Tax 2018/2019 - Changes at a glance
- Großbritannien: Änderungen bei der Abgabe von Umsatzsteuererklärungen
- Führungswechsel in der Steuerberatung der weltweiten Mazars- Gruppe: Birgit Jürgensmann wird Global Head of VAT & Indirect Tax
- Tax act relating to Brexit (StBG)
- Qualification of a community of part owners as a VAT taxable person
- Tax exemption of services related to health care
- Liability for operators of electronic marketplaces
- Interest term for property developer cases
- Introduction of the reduced VAT rate for books, newspapers and magazines in electronic form
- Tour operator margin scheme for travel services in the B2B sector
- Implementation of the "quick fixes"
- Refusal of input VAT deduction and VAT exemption in case of participation in tax evasion
- EuGH zur Unternehmereigenschaft von Aufsichtsratsmitgliedern
- Impact and risks of the VAT Quick Fixes 2020
- Mazars Global Indirect Tax Conference 2020
- VAT regulations for supervisory boards in a state of flux
- VAT options for ensuring liquidity in the case of Value Added Tax
- Corona-Economic Stimulus Package: Reduction of VAT Rates
- Senkung der Umsatzsteuersätze: Wichtiges Update
- Reduction of VAT Rates / IT Implementation
- Survey: Reduction in VAT Rates
- BMF-Schreiben zur Rückwirkung der Rechnungskorrektur
- Government Plan: temporary reduction of VAT on gas supplies
- Webinar: German Annual Tax Act 2020 – Impacts on VAT
- Status quo umsatzsteuerlicher und zollrechtlicher Aspekte in Bezug auf den Brexit
- Annual Tax Act 2020 - Effects on Value Added Tax
- Webinar series: International indirect tax
- International Tax Webinar Series
- Erweiterter One-Stop-Shop (OSS/iOSS) ab dem 1. Juli 2021
- EuGH-Urteil zur umsatzsteuerlichen Organschaft mit Personengesellschaften
- Interest of 0.5% per month on tax arrears and refunds found unconstitutional
- Webinar: Umsatzsteuerliche und zollrechtliche Herausforderungen im internationalen Handel
- EuGH entscheidet: Immobilien ohne personelle Ausstattung sind keine Betriebsstätten
- Änderung des Umsatzsteuer-Anwendungserlasses zu Aufsichtsratsvergütungen
- Mazars’ flagship conference
- EuGH-Urteil zur Bedeutung der Rechnung für den Vorsteuerabzug
- EuGH-Urteil zur Vorfinanzierung der Umsatzsteuer bei Ratenzahlungen
- Update: Objections to interest rate rejected by a general ruling - BMF ruling dated 29 November 2021
- BMF positioniert sich zur Konsignationslagerregelung
- Unregelmäßigkeiten können Vorsteuerabzug und Steuerfreiheit gefährden
- Unselbstständige Nebenleistungen zu Hotelübernachtungen können ermäßigt zu besteuern sein
- EuGH beerdigt das Zwischenschaltmodell: Entscheidung vom 8. September 2022, C-98/21
- Alles wie gehabt bei der Dienstwagenbesteuerung: BFH-Urteil V R 25/21 vom 30. Juni 2022, veröffentlicht am 29. September 2022
- VAT in the Digital Age
- EuGH entscheidet über die deutschen Vorlagen zur umsatzsteuerlichen Organschaft
- Organschaft: neue EuGH-Vorlage zu Innenumsätzen, Rechtsprechungsänderung zur Stimmrechtsmehrheit
- EU-Kommission veröffentlicht Richtlinienentwurf „VAT in the Digital Age“
- Generalanwältin sieht auch variable Aufsichtsratsvergütungen als nicht steuerbar an
- Pläne für die E-Rechnung
- Mehrwertsteuerausschuss veröffentlicht Leitlinien zu Tankkarten
- BMF klärt mit Schreiben vom 2. Oktober 2023 Detailfragen zur E-Rechnung
- Variable Aufsichtsratsvergütungen führen nicht automatisch zur Selbstständigkeit
- Die E-Rechnung – nicht nur ein lästiges Übel
- Webinar „Tagesgespräch Umsatzsteuer“
- Nachweis der Unternehmereigenschaft im Reverse-Charge-Verfahren – BFH-Urteil V R 20/21 vom 31. Januar 2024
- Unrichtiger/Unberechtigter Steuerausweis an Endverbraucher – BMF-Schreiben vom 27. Februar 2024
- Reihengeschäft bei gebrochener Beförderung – BFH-Beschluss XI R 1/20 vom 22. November 2023
- Zuordnungsentscheidung beim Vorsteuerabzug – BMF-Schreiben vom 17. Mai 2024
- Webinar „Tagesgespräch Umsatzsteuer“
- Webinar „Tagesgespräch Umsatzsteuer“
- Webinar „Die E-Rechnung kommt – Day One-Readiness“