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Professional QualificationsSteuerberater registered with Steuerberaterkammer Hessen

EXPERIENCE

  • Conceptual design and implementation of a transfer pricing model for a medium-sized group.
  • National implementation of an Advance Pricing Agreement (APA) between the Federal Republic of Germany and the Republic of Finland on a trademark license and centralized services.
  • Re-assessment of the profit allocation to permanent establishments across 27 jurisdictions including tax return corrections according to Sec. 153 AO (German Fiscal Code) for a German based group in the construction industry.
  • Initiating and advising on corresponding adjustments within the meaning of Art. 9 (2) OECD-MTC in Germany and other EU countries and thus avoiding a lengthy mutual agreement procedure.
  • Defense of agreed terms of intra-group loans in the context of a tax audit.
  • Tax audit preparation for US multinational in relation to multi-billion USD IP-onshoring including global value chain and DEMPE analyses and re-assessment of intercompany debt financing arrangements.
  • Transfer pricing advice on the restructuring of a financial institution in respect of disentangling complex series of financial transactions involving insolvency law considerations in Germany, Luxembourg, UK and the US.
  • Valuation of real estate for RETT purposes.
Education
  • Johannes Gutenberg-University Mainz, Master of Science, Master in International Economics and Public Policy, 2016
  • Johannes Gutenberg-University Mainz, Bachelor of Science Management and Economics, 2013

Publications

  • BFH, judgement dated 9 August 2923 – I R 54/19, IStR 2024, 149, commented by Reul/Hornstein
  • German-Source IP Taxation: Developments and Concerns, in: Tax Notes International Volume 101, No. 9, March 1, 2021, p. 1163-1168 (with Raimund Behnes, Dr. Ulf Andresen and Thore Holtrichter)
  • Germany's Source Taxation Conundrum, in: Tax Notes International Volume 100, No. 10, December 7, 2020, p. 1325-1327 (with Dr. Ulf Andresen and Thore Holtrichter)
  • Extraterritoriale Einkünfteabgrenzung, Bestimmung des Anteils der Einkünfte iSd § 49 Abs. 1 Nr. 2 Buchst. f Doppelbuchst. aa EStG aus Vermietungen und Verpachtungen zwischen zwei ausländischen verbundenen Unternehmen, in: Internationales Steuerrecht 2020, p. 833-840 (with Thomas Gericke, Dr. Ulf Andresen and Thore Holtrichter)

Prior Experience

  • 2016-19; Consultant/Senior Consultant/Manager, Transfer Pricing, Frankfurt based Big Four

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