diff --git a/cmd/gitw/main.go b/cmd/gitw/main.go
index 3d699d2..020553c 100644
--- a/cmd/gitw/main.go
+++ b/cmd/gitw/main.go
@@ -23,11 +23,11 @@ func main() {
 	}
 	project := gitw.NewProject(server, repository)
 
-	if err = project.Fetch(); err != nil {
+	fmt.Printf("Pulling changes from %s\n", repository.Full_name)
+	if err = project.Pull(); err != nil {
 		fmt.Fprintln(os.Stderr, err)
 		os.Exit(-1)
 	}
-	fmt.Printf("%#v\n", project)
 
 	// NOTE: this can be used to add / modify tasks
 	// var update_tasks []taskwarrior.Task
diff --git a/internal/gitea/issue.go b/internal/gitea/issue.go
index f8895ba..f8acad7 100644
--- a/internal/gitea/issue.go
+++ b/internal/gitea/issue.go
@@ -13,6 +13,11 @@ type PullRequest struct {
 	Merged_at time.Time `json:"merged_at"`
 }
 
+type IssueState string
+
+const CLOSED IssueState = "closed"
+const OPEN IssueState = "open"
+
 type Issue struct {
 	Id                 uint        `json:"id"`
 	Url                string      `json:"url"`
@@ -104,7 +109,7 @@ func (gitea *Gitea) NewIssue(repo Repository, issue Issue) (Issue, error) {
 	payload["assignee"] = issue.Assignee
 	payload["assignees"] = issue.Assignees
 	payload["body"] = issue.Body
-	payload["closed"] = issue.State == "closed"
+	payload["closed"] = issue.State == string(CLOSED)
 	payload["due_date"] = issue.Due_date
 	payload["lables"] = issue.Labels
 	payload["milestone"] = issue.Milestone.Title != ""
diff --git a/internal/gitea/milestone.go b/internal/gitea/milestone.go
index 87a024b..bb85a18 100644
--- a/internal/gitea/milestone.go
+++ b/internal/gitea/milestone.go
@@ -6,6 +6,8 @@ import (
 	"fmt"
 	"net/http"
 	"time"
+
+	"gitea.yves-biener.de/yves-biener/gitwarrior/internal/taskwarrior"
 )
 
 type Milestone struct {
@@ -21,6 +23,11 @@ type Milestone struct {
 	Closed_at     time.Time `json:"closed_at"`
 }
 
+// TODO: implement merge for milestone tasks
+func (milestone *Milestone) Merge(task taskwarrior.Task) taskwarrior.Task {
+	return task
+}
+
 func (gitea *Gitea) GetMilestones(repo Repository) ([]Milestone, error) {
 	url := fmt.Sprintf("%s/repos/%s/milestones?state=all", gitea.Url(), repo.Full_name)
 	response, err := http.Get(url)
diff --git a/internal/gitw/project.go b/internal/gitw/project.go
index c91f13b..02cb243 100644
--- a/internal/gitw/project.go
+++ b/internal/gitw/project.go
@@ -2,6 +2,7 @@ package gitw
 
 import (
 	"errors"
+	"fmt"
 
 	"gitea.yves-biener.de/yves-biener/gitwarrior/internal/gitea"
 	"gitea.yves-biener.de/yves-biener/gitwarrior/internal/taskwarrior"
@@ -52,38 +53,115 @@ func (project *Project) Fetch() error {
 			}
 		}
 		project.issues = append(project.issues, Issue{
-			issue:    issue,
-			comments: issue_comments,
+			git_issue: issue,
+			comments:  issue_comments,
 		})
 	}
 	return nil
 }
 
+// TODO: tasks should include the corresponding time's of the git related issues and milestones
 func (project *Project) merge() error {
-	// TODO: run merge to update the local taskwarrior tasks into the state of the
-	// issues and milestones
+	var tasks []taskwarrior.Task
+	var filter taskwarrior.Filter
+	// TODO: merge milestones
+	for _, milestone := range project.milestones {
+		filter.Reset()
+		filter.IncludeGitId(milestone.Id)
+		filter.IncludeGitType(taskwarrior.MILESTONE)
+		git_tasks, err := taskwarrior.GetTasks(filter)
+		if err != nil {
+			return err
+		}
+		var task taskwarrior.Task
+		if len(git_tasks) > 1 {
+			return errors.New("Git milestone id was at least used twice in taskwarrior tasks.")
+		} else if len(git_tasks) == 0 {
+			// NOTE: ignore closed milestones which do not have a taskwarrior task
+			if milestone.State == string(gitea.CLOSED) {
+				continue
+			}
+			// NOTE: this milestone does not yet exist
+			task = taskwarrior.NewTask(
+				milestone.Title,
+				project.repository.Name,
+				milestone.Id,
+				taskwarrior.MILESTONE,
+			)
+			task.AppendComment(milestone.Description, milestone.Updated_at)
+			fmt.Printf("\tCreated milestone: '%s'\n", task.Description)
+			tasks = append(tasks, task)
+		} else {
+			// NOTE: there is exactly one git_task
+			task = milestone.Merge(git_tasks[0])
+			fmt.Printf("\tUpdated milestone: '%s'\n", task.Description)
+			tasks = append(tasks, task)
+		}
+	}
+	// NOTE: merge tasks
+	// TODO: link milestones into tasks
+	for _, issue := range project.issues {
+		filter.Reset()
+		filter.IncludeGitId(issue.git_issue.Id)
+		filter.IncludeGitType(taskwarrior.ISSUE)
+		git_tasks, err := taskwarrior.GetTasks(filter)
+		if err != nil {
+			return err
+		}
+		var task taskwarrior.Task
+		if len(git_tasks) > 1 {
+			return errors.New("Git issue id was at least used twice in taskwarrior tasks.")
+		} else if len(git_tasks) == 0 {
+			// NOTE: ignore closed issues which do not have a taskwarrior task
+			if issue.git_issue.State == string(gitea.CLOSED) {
+				continue
+			}
+			// NOTE: this task does not yet exist
+			task = taskwarrior.NewTask(
+				issue.git_issue.Title,
+				project.repository.Name,
+				issue.git_issue.Id,
+				taskwarrior.ISSUE,
+				issue.git_issue.Labels...,
+			)
+			for _, comment := range issue.comments {
+				task.AppendComment(comment.Body, comment.Updated_at)
+			}
+			fmt.Printf("\tCreated task: '%s'\n", task.Description)
+			tasks = append(tasks, task)
+		} else {
+			// NOTE: there is excactly one git_task
+			task = issue.merge(git_tasks[0])
+			fmt.Printf("\tUpdated task: '%s'\n", task.Description)
+			tasks = append(tasks, task)
+		}
+	}
+	// TODO: dry-run switch
+	if false {
+		return taskwarrior.UpdateTasks(tasks)
+	}
 	return nil
 }
 
 type Issue struct {
-	issue    gitea.Issue
-	comments []gitea.Comment
+	git_issue gitea.Issue
+	comments  []gitea.Comment
 }
 
 func (i *Issue) into() (taskwarrior.Task, error) {
 	// TODO: identify if issue is already an existing task
 	var filter taskwarrior.Filter
-	filter.IncludeGitId(i.issue.Id)
+	filter.IncludeGitId(i.git_issue.Id)
 	filter.IncludeGitType(taskwarrior.ISSUE)
 	tasks, err := taskwarrior.GetTasks(filter)
 	if err != nil {
 		// this means that a task for this issue does not exist yet
 		return taskwarrior.NewTask(
-			i.issue.Title,
-			i.issue.Repository.Name,
-			i.issue.Id,
+			i.git_issue.Title,
+			i.git_issue.Repository.Name,
+			i.git_issue.Id,
 			taskwarrior.ISSUE,
-			i.issue.Labels...,
+			i.git_issue.Labels...,
 		), nil
 	} else {
 		// this means that a task exists and it needs to be merged
@@ -94,6 +172,7 @@ func (i *Issue) into() (taskwarrior.Task, error) {
 	}
 }
 
+// TODO: implement merging of git issue or milestone into a taskwarrior task
 func (i *Issue) merge(task taskwarrior.Task) taskwarrior.Task {
 	// TODO: issue values into task:
 	// - is the issue more recent than the task?
diff --git a/internal/taskwarrior/task.go b/internal/taskwarrior/task.go
index 665895a..ed9ab58 100644
--- a/internal/taskwarrior/task.go
+++ b/internal/taskwarrior/task.go
@@ -35,6 +35,14 @@ type Annotation struct {
 	Entry       string `json:"entry,omitempty"`
 }
 
+func (task *Task) AppendComment(description string, time time.Time) {
+	annotation := Annotation{
+		Description: description,
+		Entry:       GoTimeToTaskTime(time),
+	}
+	task.Annotations = append(task.Annotations, annotation)
+}
+
 func NewTask(description string, project string, git_id uint, git_type Type, tags ...string) Task {
 	// TODO: update task struct to include the new user defined value, which shall
 	// also be provided as an argument