Guest lecture by Stefanie Schmid (StBin / Associate Partner) MTG Ingolstadt

Exciting insights into ‘Sales taxation in the internal market’: Many thanks to Ms Stefanie Schmid (Associate Partner) from MTG Ingolstadt for her interesting guest lecture at the WFI in January 2026.

In her guest lecture, the speaker conveyed the relevance of value-added tax in international tax law. The focus was on the VAT treatment of intra-Community supplies and acquisitions, business relations with third countries (exports and imports), and the complex regulations governing chain transactions and intra-Community triangular transactions. The lecture provided insight into the correct tax classification of cross-border goods movements and how to avoid incorrect taxation.

We would like to thank MTG Ingolstadt for this highly practical lecture.