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Pascal Hornstein

Dr Pascal Hornstein

Senior Associate
About

Dr Pascal Hornstein is an international tax lawyer who advises foreign companies on their business in Germany and assists German clients with their activities abroad.

His practice includes international tax planning and cross-border restructurings and reorganisations. An additional focus of his practice is tax audits. These often lead to criminal proceedings and tax disputes. Pascal Hornstein represents his clients in tax courts and conducts internal investigations.

Many clients appreciate his knowledge of German, English, French, Spanish and Italian, which facilitates communication with many stakeholders.

Areas of FocusTax
Professional QualificationsRechtsanwalt admitted with Rechtsanwaltskammer Frankfurt am MainSteuerberater registered with Steuerberaterkammer South Baden

EXPERIENCE

  • Advising various US multinational groups on imported hybrid mismatches and DAC 6 notification obligations.
  • Advising various German and US groups on the international reorganisation of their group structure.
  • Advising a US automotive group on the intra-group financing of its German business.
  • Advising various multinational groups on international IP taxation.
  • Conduct various internal investigations at multinational groups regarding non-compliance with tax regulations.
  • Advising a French Private Equity Investor on the acquisition of a multinational IT business.
  • Advising a German group in the electromobility sector on a SPAC transaction by a US investor (with former law firm).
  • Advising a variety of clients on permanent establishments, expat taxation, cross-border dividends, royalties and withholding taxes.
Languages
  • German
  • English
  • French
  • Spanish
  • Italian
Education
  • University of Zurich, Doctoral Research in International Taxation, 2023
  • Higher Regional Court of Karlsruhe, Second State Examination, 2019

  • Rome Business School, Master in Political Marketing

     

    University of Mannheim, First State Examination, 2017

  • University of Mannheim, LL.B. Business Law and Economics, 2015

Publications

  • Various publications, inter alia, on hybrid structures, cross border intragroup financing and the concept of economic employer and wage tax withholding in case of international intra-group transfer of workers in the journal IStR
  • Various publications, inter alia, on foreign currency loans and trade tax on the sale of partnership interest in the journal DStRK
  • Various publications on international and German inheritance tax in the journal nwb erben & vermögen
  • Comments on VAT liability of board members and real estate transfer tax in the journal BetriebsBerater
  • Germany: Compliance Obligations for E-Commerce Platforms as of 1 January 2023, 02 August 2023

Seminars

  • Interne Reorganisationen erfolgreich umsetzen: Rechtliche Aspekte und Best Practices, 06 November 2024
  • DLA Piper Transfer Pricing Insights, 26 November 2023
  • Presentation “Corporate Taxation in Germany” in Spanish language at the Spanish Embassy in Berlin and ICEX

Prior Experience

  • 2023 - Secondment for several months to DLA Piper Ireland, Dublin

  • Since 2022 - Senior Associate DLA Piper UK LLP, Frankfurt

  • 2019 - 2022 - Associate, International Law Firm in Stuttgart, Germany

  • 2017 - 2019 - Legal Traineeship, inter alia Swiss Law Firm, European Union, Brussels, Ministry of Finance Baden-Württemberg

  • 2017 - 2019 - Regional Tax & Accounting Firm, Baden-Württemberg

  • 2015 - 2016 - Tax Law Boutique, Mannheim

  • 2013 - Internship in a Spanish law firm, Valencia  

  • 2014 - Internship in a Big Four Accounting Firm, Audit Financial Services, Frankfurt

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