For us, continuing education is more than just a degree. By successfully completing her LL.M. in VAT, Sina Mollekopf is deepening her expertise in the field of value-added tax.
July 2026
For us, continuing education isn’t just part of the job—it’s an essential component of how we provide expert support to our clients. That’s why we’re especially pleased that our colleague Sina Mollekopf has successfully completed her LL.M. in VAT (Master of Laws in Value Added Tax).
In our conversation with her, we wanted to know what she’s taking away from her studies and why this knowledge makes a real difference for companies in their day-to-day operations.
“When it comes to sales tax, even the smallest details can make all the difference.”
When asked what she became particularly aware of during her studies, Sina doesn't have to think twice:
“Two cases may appear identical at first glance but still be treated differently for tax purposes. Often, a small detail determines the correct outcome.”
That is exactly what makes value-added tax so challenging. Standard solutions rarely work, because each situation must be assessed on a case-by-case basis.
Value-Added Tax Is More Than Just a Legal Obligation
Many people don't think about sales tax until their business becomes subject to it. In fact, though, it's worth keeping an eye on the issue earlier on.
Depending on your business model, revenue trends, or international business relationships, issues may arise that make early planning advisable. A timely review helps identify risks and avoid unnecessary costs.
A real-world example
One aspect that is often overlooked in everyday life is incoming bills.
Even if an invoice is issued by the supplier, the receiving company shares responsibility. If required information is incomplete or incorrect, this may affect the input tax deduction.
That is why it is worth not only paying your bills but also checking them for accuracy with regard to VAT.
And what about AI?
AI tools can help provide initial information or offer food for thought. However, they are no substitute for professional judgment when it comes to specific tax issues.
As Sina explains:
“AI can draw attention to certain topics. But without the necessary expertise, it’s often impossible to determine whether an answer is actually correct in a specific case.”
Precisely because small differences can have a big impact, it’s always worth taking a second look when making important decisions.
Congratulations!
We extend our warmest congratulations to Sina on this important milestone and look forward to incorporating her in-depth expertise even more fully into the advice we provide to our clients in the future.
After all, good advice isn't just about knowing the rules—it's about applying them to the specific situation.
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