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.“
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Pages associated to Birgit Jürgensmann
Services
- BFH follow-up decision of Finanzamt T II on VAT groups
- Federal Fiscal Court on free heat supplies which must be treated as made for consideration
- E-mobility: ECJ confirms commission model
- Council members agree on ViDA directive on 5 November 2024
- Our VAT group quick check
- Input VAT deduction for provided machinery: ECJ ruling C-475/23
- BMF announces its administrative opinion on the new e-invoicing regulations, which will take effect on 1.1.25
- Supply of electricity can entitle the landlord to deduct input VAT - BFH ruling XI R 8/21 of 17 July 2024
- No clear line for travel services – ECJ ruling on Dragoram Tour, C-763/23, from 25/06/2024
- No direct claim if the tax office has already refunded the VAT – ECJ C-83/23 of 5 September, H GmbH
- Triangular transactions without transfer of the VAT liability finally fail: BFH ruling XI R 35/22 of 17 July 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"
- Valuable waste – BFH judgement V R 77/22 of 18 April 2024
- E-invoicing: Deadlines and facts at a glance
- Affiliated company as fixed establishment - ECJ ruling C-533/22 "SC Adient" of 13 June 2024
- Emissionsdaten für CBAM: effiziente Erhebung und Verarbeitung für die Berichterstattung
- VAT rate for ancillary supplies to accommodation services: BFH submissions to ECJ, published on 13 June 2024
- BMF (Federal Ministry of Finance) circulates draft letter on e-invoicing on 13 June 2024
- Allocation decision for input VAT deduction - BMF circular letter dated 17 May 2024
- BFH acknowledges chain supply in the case of fractional transport - BFH decision XI R 1/20 dated 22 November 2023
- CBAM – alle Fakten auf einen Blick
- Definition of single-purpose vouchers - ECJ ruling of 18 April 2024, C-68/23
- Advocate General also proposes the commission model for e-mobility providers – opinion of 25 April 2024, C-60/23
- Draft of the JStG (Annual Tax Act) 2024 - changes to VAT
- E-invoice – challenge and opportunity
- 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
- Proof of status as a VAT-taxable person in the reverse charge procedure - BFH ruling V R 20/21 of 31 January 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
- Incorrect VAT tax statement in invoices to final consumers – BMF letter dated 27 February 2024
- Input VAT apportionment: BMF letter dated 13 February 2024
- Device bonus for mobile phone contracts - BMF letter dated 23 January 2024
- Supplies made free of charge and input VAT deduction – BMF circular letter dated 24 January 2024
- CBAM – das grüne Ziel der EU
- Variable board remuneration is also not automatically taxable: ECJ ruling "TP" of 21 December 2023, C-288/22
- Restaurant visits and catering will become expensive again as the reduced VAT rate expires on 31 December 2023
- Subscription gifts as an ancillary supply to a magazine subscription
- BMF clarifies detailed questions on e-invoice in a letter dated 2 October 2023
- VAT Committee publishes guidelines on fuel cards
- Direct claim: ECJ judgement "Michael Schütte" of 7 September 2023, C-453/22
- Economic integration in the case of fiscal unity - BFH ruling V R 28/20 of 11 May 2023 (published on 14 September 2023)
- 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
- Update to Growth Opportunities Act - Transition period for e-invoicing extended
- Decentrally consumed electricity from CHP plants does not constitute a supply and return supply
- Input VAT deduction for company events - BFH ruling V R 16/21, published on 27 July 2023
- Growth Opportunity Law draft - plans for e-invoicing
- Remission of interest in the event of monthly deferral – BFH ruling (V R 30/20)
- Spa taxes are not subject to VAT for freely and gratuitously accessible spa facilities – ECJ judgement "Gemeinde A" (C-344/22)
- Members of a supervisory board or board of directors do not engage in economic activity even if their remuneration is variable
- Cost pass-on – BMF letter dated 20 June 2023
- Isolated accommodation service can be a “TOMS” travel service - ECJ judgement C-108/22
- No fixed establishment by subcontractors - ECJ judgement "Cabot Plastics Belgium SA" (C-232/22)
- Charging stations for electric vehicles - ECJ judgement "P. w W." (C-282/22)
- § 15a input VAT adjustment in the case of assets that have become unusable - ECJ ruling (C-127/22) of 4 May 2023
- Only one VAT rate for a uniform supply - ECJ judgement "Finanzamt X" (C-516/21)
- BMF presents draft for the changeover to mandatory e-invoicing as of 2025
- Chain transactions - BMF letter dated 25 April 2023
- § 14c- VAT in the case of negative VAT statement / Use of supplementary information - BMF circular letter dated 18 April 2023
- Status as taxable person in loss-making activities – ECJ judgements "Gmina O." and "Gmina L." (C-612/21 and C-616/21)
- VAT grouping: BFH refers internal supplies to the ECJ again and changes jurisdiction on voting rights
- Zero VAT rate for photovoltaic systems
- No VAT-taxable supply when the costs serve one's own interests – BFH decision XI R 12/20
- Platform Tax Transparency Act (PStTG) and DAC-7 Directive – Significance for VAT
- No input VAT deduction from the purchase of luxury vehicles – BFH judgements V R 26/21 and V R 27/21
- No shifting the place of supply due to tax fraud – ECJ judgement C-641/21, 27 October 2022
- Input VAT deduction in the spouse model may be permissible – BFH ruling V R 29/20
- Annual Tax Act 2022 – Input VAT deduction in the refund procedure and late submission of the EC sales list
- VAT in the Digital Age: EU Commission publishes draft Directive
- Digital VAT Scan
- Staff training
- VAT Health Check
- Update: Instalment payments do not constitute partial supplies or uncollectability – BMF circular letter dated 14 December 2022
- Triangular transactions that have gone wrong cannot be saved – ECJ decision "Luxury Trust" of 8 December 2022, C-247/21
- 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
- ECJ decision on German submissions on VAT groups
- VAT Group Deep Dive
- Symbolic remuneration is insufficient for economic activity - BFH ruling XI R 35/19
- Input VAT apportionment for mixed-use real estate – BMF circular letter dated 20 October 2022
- VAT Committee publishes working paper on fuel cards
- Financial authorities ease use of equitable measures due to Ukraine war - BMF circular letter dated 5 October 2022
- ECJ buries the intermediary model: Decision of 8 September 2022, C-98/21
- Everything as usual with company car taxation? - BFH ruling V R 25/21 of 30 June 2022
- Government Draft JStG (Annual Tax Act ) 2022: Zero VATrate on solar modules for photovoltaic systems
- 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)
- BFH decision XI S 4/21 involves the requirements for a single-purpose voucher in the case of chain transactions
- Penalty acquisition taxation in accordance with § 3d S. 2 of the German VAT Code - ECJ ruling "B." (C-696/20)
- No triangular transaction without reference to transfer of tax liability on invoice? Opinion: "Luxury Trust" (C-247/21)
- Germany’s Federal Ministry of Finance presents a draft circular letter on the supply with transport of goods in chain supplies
- Watch out for irregularities to avoid losing the input VAT deduction or VAT exemption - BMF circular letter dated 15 June 2022
- Even if a reverse charge real estate purchase has not been declared, input VAT must be adjusted - BFH ruling V R 33/18
- No retroactive waiver of the VAT exemption on the sale of real estate - BNF ruling XI B 60/20
- France builds golden bridge for undeclared distance sales conducted before 1 July 2021
- Ancillary services supplementing the hotel accommodation could be taxed at a reduced VAT rate - BFH ruling XI B 2/21
- Timely submission of the EC sales list - BMF circular letter dated 20 May 2022
- Landlords and condominium owners´ associations should not be considered taxpayers for telecommunications services received
- Input VAT deduction for future shareholders and pre-incorporation companies - BMF circular letter dated 12 April 2022
- Reduced VAT rates - regulatory changes until 31 December 2024 required
- Direct claims in case of wrongly paid VAT - BMF circular letter dated 12 April 2022
- Subsidies from the municipality to sports clubs may not be VAT taxable - BFH ruling V R 17/20
- Update: Input VAT deduction of a management holding: advocate general seeks to overturn "intermediary model” - opinion C-98/21
- Update: Further amendment of the regulations affecting supervisory board remuneration - BMF circular letter dated 29 March 2022
- Direct and immediate connection in the case of input VAT deduction - BFH ruling XI R 10/21
- Tax relief for aid to Ukraine - BMF circular letter dated 17 March 2022
- New regulation of interest / Penalties for late payment could also be unconstitutional - BMF draft dated 22 February 2022
- Electric vehicles and (electric) bicycles - BMF circular letter dated 7 February 2022
- Rebates for chain supplies in the pharmaceutical industry - BFH ruling V R 4/21
- Consumption on the spot: Company canteen - BFH ruling XI R 2/21
- Time of input VAT deduction in case of payment on accruels - ECJ ruling "Grundstücksgemeinschaft Kollaustraße" (C-9/20)
- Advocate General criticises German VAT group - Opinion "Norddeutsche Gesellschaft für Diakonie mbH" and "S" (C-141/20, C-269/20)
- Consumption on the spot: Restaurants in shopping malls - BFH Ruling V R 42/20
- Suspension of the expiry of the tax assessment period against the supplier in property development cases - BFH ruling V R 37/10
- Usefulness and profitability of expenses for the deduction of input VAT - EuGH-Urteil "Amper Metal Kft." (C-334/20)
- VAT reliefs in connection with Corona extended - BMF circular letter dated 7 and 14 December 2021
- Call-off stocks: BMF circular letter dated 10 December 2021
- Customary designation in invoices - BMF circular letter dated 1 December 2021
- Update: Draft of a circular letter on fuel cards
- Update: Equity measures pursuant to the flood disaster - BMF circular letter dated 28 October 2021
- Instalment payments: the entrepreneur must pre-finance the VAT - ECJ ruling "X-Beteiligungsgesellschaft mbH" (C-324/20)
- Revocation of the waiver of VAT exemption on the sale of real estate - BFH ruling XI R 22/19
- 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
- Drastic changes in the VAT treatment of fuel cards - draft BMF circular letter
- No input VAT deduction without an invoice, but a faulty invoice may be sufficient - ECJ "Wilo Salmson France SAS" (C-80/20)
- Hinweispflichten im Vorsteuervergütungsverfahren - EuGH-Urteil "CHEP Equipment Pooling NV" (C-396/20)
- Allocation decision for mixed-use capital goods - ECJ ruling "E" and "Z" (C-45/20 und C-46/20)
- Reimbursement of expenses for certain written warnings will be subject to VAT - BFH rulings XI R 27/14 and XI R 1/17
- Update: VAT and insurance tax treatment of guarantee commitments - BMF circular lettter dated 18 October 2021
- Reverse charge procedure for VAT groups as recipients of supplies - BMF circular letter dated 27 September 2022
- Management fee for venture capital funds has been exempt from VAT since 1 July 2021
- Time of input VAT deduction in case of taxation based on accruals - Opinion Advovate General "Kollaustraße" (C-9/20)
- Is the VAT refund procedure a way out for foreign landlords? - ECJ-ruling "Titanium" C-931/19
- Different VAT taxation of elements of a single supply - application for preliminary ruling by the ECJ C-516/21
- Amendment of the German VAT Application Decree on supervisory board remuneration - BMF circular letter dated 8 July 2021
- COVID-19: temporary VAT exemption for procurements by the EU Commission - amendment of the VAT Directive as per 15 July 2021
- Input tax deduction of a management holding company: "intermediary model" may be on the brink - ECJ case C-98/21
- 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
- How you can benefit from our "advice for advisors"
- When is "VAT: advice for advisors" the right tool for you?
- VAT: advice for advisors
- Equity measures for the flood disaster of July 2021; catastrophe decrees - BMF circular letter dated 23 July 2021
- VAT and insurance tax treatment of guarantee commitments - BMF circular letter dated 11 May 2021
- Fictitious services of a commission agent VAT exempt without personal characteristic - BMF circular letter dated 9 June 2021
- VAT-ID Tool
- Real estate without personnel equipment is not a permanent establishment - ECJ-ruling "Titanium Ltd" (C-931/19)
- Apartment rental with parking space is generally VAT exempt overall - BFH-ruling V R 41/19
- Conclusions from a 2019 ECJ ruling on event admission entitlement to taxable persons - BMF circular letter dated 9 June 2021
- Verlängerung der Verjährungsfrist für Steuerhinterziehung - Gesetzesänderung zum 1. Januar 2021
- No reverse charge for the mere supply of goods assembled on-site - BMF circular letter dated 1 October 2020
- Expansion of municipal roads - BFH-ruling "Mitteldeutsche Hartsteinindustrie" (XI R 26/29)
- Reverse charge mechanism even if only one of several service recipients is an VAT taxable person - BFH-ruling V R 7/20
- Article 3 of the Third Coronavirus Tax Relief Act – lower VAT rate for restaurant services has been extended
- Strict stance on input VAT deduction in tax evasion cases - ECJ-ruling "HR" (C-108/20)
- Germany’s federal government puts application for VAT grouping on the agenda - package of measures to reduce bureaucracy
- Distance sales and B2C supplies of services - changes in the law as from 1 July 2021
- Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)
- Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20
- Provision of company cars for private use - ECJ-ruling "QM" (C-288/19)
- Taxation of travel services according to Sec. 25 German VAT Code - BMF circular letter dated 29 March 2021
- Partnerships as integrated companies - ECJ-ruling "M-GmbH" (C-868/19)
- Global Indirect Tax - Value Added Tax (VAT) and Customs
- This is how you benefit from our VAT Compliance Inspection
- Is our “VAT Compliance Inspection” valuable for you?
- VAT Compliance Inspection
Insights
Who we are
- Dreiecksgeschäfte ohne korrekten Hinweis sind endgültig gescheitert: BFH-Urteil vom 17. Juli 2024 (XI R 35/22)
- Keine klare Linie bei Reiseleistungen – EuGH-Beschluss Dragoram Tour, C-763/23, vom 25. Juni 2024
- Webinar “The e-invoice is coming – day one readiness”
- Webinar „Tagesgespräch Umsatzsteuer“
- Webinar „Die E-Rechnung kommt – Day One-Readiness“
- Zuordnungsentscheidung beim Vorsteuerabzug – BMF-Schreiben vom 17. Mai 2024
- Reihengeschäft bei gebrochener Beförderung – BFH-Beschluss XI R 1/20 vom 22. November 2023
- 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
- Webinar „Tagesgespräch Umsatzsteuer“
- Die E-Rechnung – nicht nur ein lästiges Übel
- Variable Aufsichtsratsvergütungen führen nicht automatisch zur Selbstständigkeit
- BMF klärt mit Schreiben vom 2. Oktober 2023 Detailfragen zur E-Rechnung
- Mehrwertsteuerausschuss veröffentlicht Leitlinien zu Tankkarten
- Pläne für die E-Rechnung
- Generalanwältin sieht auch variable Aufsichtsratsvergütungen als nicht steuerbar an
- EU-Kommission veröffentlicht Richtlinienentwurf „VAT in the Digital Age“
- Organschaft: neue EuGH-Vorlage zu Innenumsätzen, Rechtsprechungsänderung zur Stimmrechtsmehrheit
- EuGH entscheidet über die deutschen Vorlagen zur umsatzsteuerlichen Organschaft
- VAT in the Digital Age
- Alles wie gehabt bei der Dienstwagenbesteuerung: BFH-Urteil V R 25/21 vom 30. Juni 2022, veröffentlicht am 29. September 2022
- EuGH beerdigt das Zwischenschaltmodell: Entscheidung vom 8. September 2022, C-98/21
- Unselbstständige Nebenleistungen zu Hotelübernachtungen können ermäßigt zu besteuern sein
- Unregelmäßigkeiten können Vorsteuerabzug und Steuerfreiheit gefährden
- Government Plan: temporary reduction of VAT on gas supplies
- BMF positioniert sich zur Konsignationslagerregelung
- Update: Objections to interest rate rejected by a general ruling - BMF ruling dated 29 November 2021
- EuGH-Urteil zur Vorfinanzierung der Umsatzsteuer bei Ratenzahlungen
- EuGH-Urteil zur Bedeutung der Rechnung für den Vorsteuerabzug
- Mazars’ flagship conference
- Änderung des Umsatzsteuer-Anwendungserlasses zu Aufsichtsratsvergütungen
- EuGH entscheidet: Immobilien ohne personelle Ausstattung sind keine Betriebsstätten
- Webinar: Umsatzsteuerliche und zollrechtliche Herausforderungen im internationalen Handel
- Interest of 0.5% per month on tax arrears and refunds found unconstitutional
- EuGH-Urteil zur umsatzsteuerlichen Organschaft mit Personengesellschaften
- Erweiterter One-Stop-Shop (OSS/iOSS) ab dem 1. Juli 2021
- International Tax Webinar Series
- Webinar series: International indirect tax
- Annual Tax Act 2020 - Effects on Value Added Tax
- BMF-Schreiben zur Rückwirkung der Rechnungskorrektur
- Status quo umsatzsteuerlicher und zollrechtlicher Aspekte in Bezug auf den Brexit
- Webinar: German Annual Tax Act 2020 – Impacts on VAT
- Survey: Reduction in VAT Rates
- Reduction of VAT Rates / IT Implementation
- Senkung der Umsatzsteuersätze: Wichtiges Update
- Corona-Economic Stimulus Package: Reduction of VAT Rates
- VAT options for ensuring liquidity in the case of Value Added Tax
- VAT regulations for supervisory boards in a state of flux
- Mazars Global Indirect Tax Conference 2020
- Impact and risks of the VAT Quick Fixes 2020
- EuGH zur Unternehmereigenschaft von Aufsichtsratsmitgliedern
- Refusal of input VAT deduction and VAT exemption in case of participation in tax evasion
- Implementation of the "quick fixes"
- Tour operator margin scheme for travel services in the B2B sector
- Introduction of the reduced VAT rate for books, newspapers and magazines in electronic form
- Interest term for property developer cases
- Liability for operators of electronic marketplaces
- Tax exemption of services related to health care
- Qualification of a community of part owners as a VAT taxable person
- Tax act relating to Brexit (StBG)
- Führungswechsel in der Steuerberatung der weltweiten Mazars- Gruppe: Birgit Jürgensmann wird Global Head of VAT & Indirect Tax
- Großbritannien: Änderungen bei der Abgabe von Umsatzsteuererklärungen
- Value Added Tax 2018/2019 - Changes at a glance
- German Federal Fiscal Court simplifies reimbursement claim in case of incorrect apllication of sec. 13B German VAT Act
- Vermögensverwaltende Personengesellschaften
- Value Added Tax 2018/2019
- Umsatzsteuer 2017/2018/2019
- Survey : Managing Risk in the Digital Age
- Behandlung von Konsignationslagern – BFH-Rechtsprechung widerspricht der Verwaltungsauffassung
- Grundstücksbezogene Dienstleistungen
- Rückwirkende Rechnungskorrektur
- Der BFH und die umsatzsteuerliche Organschaft
- Umsatzsteuer auf Nebenleistungen auf Vermietungsumsätze
- Umsatzsteuer: Risiken erkennen und vermeiden...
- Value-added Tax on ancillary services in connection with letting of immovable property
- Vermögensverwaltende Personengesellschaften
- Geistiges Eigentum im Steuerrecht - Nationales und internationales Steuerrecht der immateriellen Wirtschaftsgüter
- EuGH weicht Regelung zur Organschaft auf
- Birgit Jürgensmann in Steering Group Indirect Taxes der Mazars-Gruppe berufen
- VAT Package 2015 or what is MOSS?