In conversation with: Britta Lüger, equity partner in the VAT department

Britta Lüger, LL.M., has been working at AWB since 2015 and primarily advises companies at the interface of VAT and customs law. An expert in VAT law and international trade law (Incoterms®), she is also a lecturer at the AWA AUSSENWIRTSCHAFTS-AKADEMIE and DIE STEUERAKADEMIE.de. As a lawyer, Britta Lüger represents AWB clients in VAT-related financial disputes up to the Federal Fiscal Court.

As part of the AWB reorganisation, she will lead the VAT team as an equity partner together with Dr Harksen from 1 April 2023. In our interview series ‘A chat’, the new equity partners tell us about their upcoming plans and their personal careers at AWB.

Mrs Lüger, you worked for two Big Four companies before joining AWB. What convinced you about AWB?

Working for a consulting boutique has many advantages. We work together across teams in an interdisciplinary way. The focus is always on the best possible advice for the client, who can obtain customs, excise, VAT and export control advice from a single source. My motivation for moving from the ‘Big Four world’ to AWB was to provide comprehensive advice to clients, from VAT declarations, e.g. cross-border supplies in the advance VAT return, to special VAT audits and representation of the client before the highest court in Germany's fiscal jurisdiction in the field of tax and customs law, the Federal Fiscal Court. This way of working is a decisive difference to the work at the Big Four firms: There, the approach tends to be characterised by the separation of responsibilities or areas of responsibility in the respective service lines and cost positions.

Do you have a practical example of this?

I would be very happy to: My advisory focus at AWB is particularly in the area of cross-border trade in goods. In addition to advising on VAT, in many cases it is also necessary to assess the facts under customs law. Due to the interdisciplinary cooperation, the different teams are involved as early as possible and, if necessary, client appointments are also attended jointly, which in turn has a very positive effect on the client's resources. In addition, every consultant at AWB has direct contact with the client and can therefore make a name for themselves as a consultant personality. This also distinguishes the work at AWB from the Big Four firms, where often only the partner responsible for the mandate attends client meetings. Communication with employees also takes place on an equal footing and is not characterised by titles or career levels. Our focus is on the ‘consultant’. We have deliberately decided against career level rankings such as Senior Consultant, Manager, Senior Manager, etc.

This broad approach to consulting and the family-like atmosphere make working at the AWB consulting boutique unique and special for me.

You are one of the few women in management at AWB; does that mean you have a special responsibility?

Being a woman in the management team of a company is much more natural today than it was many years ago. However, we at AWB agree that we need more women who are enthusiastic about customs, export control and VAT law and who would like to join us. In my role as an equity partner, I hope that I can motivate other women to seize professional opportunities and dare to pursue this career path. In addition, AWB's flexible working models and the option of working from home make it possible to combine family and career.

Is this a goal that you would like to intensify in your role as an equity partner?

Promoting young talent will continue to be a major focus of our work at AWB. We currently have a young team of highly specialised consultants from various professions. In addition to former finance and customs officials, we also welcome lateral entrants from the business world, for example, especially as we can guarantee direct training and further education with the AWA Foreign Trade Academy.

Do you already have specific ideas about what you would like to drive forward in AWB's day-to-day business?

For me, day-to-day business will continue to be about maintaining and expanding our professional contacts abroad. A large proportion of our clients in the area of VAT operate globally and are dependent on an international consulting focus. We always work closely with our network colleagues who, like AWB, operate in highly specialised consulting boutiques. In addition to national VAT, we also advise on European and international VAT.

What do you do in your free time apart from work?

My leisure activities definitely include sport and travelling. I love to recharge my batteries in nature after a stressful day at the office and enjoy going on longer bike tours. I also enjoy getting to know foreign cultures while travelling. I particularly missed travelling during the coronavirus pandemic. I am all the more pleased that this is now possible again without restrictions. In addition, real friendships have developed within the ‘AWB family’, so that, for example, joint visits to the stadium or evenings in Münster's old town take place.

Thank you very much, Mrs Lüger, for the pleasant conversation.

I would also like to thank you for the friendly conversation.