Vat is specifically designed NOT to encourage vertical intergration. That's why it is structured the way it is and not paid by companies. I can't comment on th

Vat is specifically designed NOT to encourage vertical intergration. That's why it is structured the way it is and not paid by companies. I can't comment on the exact details of the German tax system. Here in the UK, I've done 4 tax returns in 22 years of working. All were because I was contracting via a limited company so there was no other way for HMRC to know what was earning. What was the complexity around the German system? I understand they are federal (with state as well as local and federal taxes)...