Publications

Publications in the German “Steueranwaltsmagazin” (SAM)

Since 2001, I have reg­u­lar­ly con­tributed to the Steuer­an­walts­magazin (SAM), the pro­fes­sion­al jour­nal of the Tax Law Work­ing Group of the Ger­man Bar Association.

My pub­li­ca­tions focus on:

• Ger­man and Euro­pean inter­na­tion­al tax law
• Exit tax­a­tion (§ 6 Ger­man For­eign Tax Act – AStG)
• Imple­men­ta­tion of the EU Anti-Tax Avoid­ance Direc­tive (ATAD)
• Cross-bor­der cor­po­rate structures
• Legal struc­tur­ing of tax-dri­ven arrangements

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Implementation of the EU Anti-Tax Avoidance Directive (ATAD)

Steuer­an­walts­magazin 4 & 5/2021, pp. 135 et seq.

Analy­sis of the Ger­man imple­men­ta­tion of ATAD, includ­ing con­trolled for­eign cor­po­ra­tion rules and amend­ments to the Ger­man For­eign Tax Act.

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Exit Taxation under § 6 AStG after ATAD Reform

Steuer­an­walts­magazin 1/2022, pp. 3 et seq.

In-depth dis­cus­sion of the revised Ger­man exit tax­a­tion regime, includ­ing its prac­ti­cal impli­ca­tions for share­hold­ers and inter­na­tion­al­ly active entrepreneurs.

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Federal Fiscal Court (BFH) Decision I R 30/19 and its Impact on Exit Taxation

Steuer­an­walts­magazin 4/2022, pp. 119 et seq.

Legal analy­sis of land­mark case law con­cern­ing exit tax­a­tion fol­low­ing the ATAD reform.

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Taxation of Royalty Payments – UAE (Dubai) Perspective

Steuer­an­walts­magazin 4/2025, pp. 133–137

Exam­i­na­tion of cross-bor­der roy­al­ty tax­a­tion struc­tures, par­tic­u­lar­ly in rela­tion to the Unit­ed Arab Emi­rates and dou­ble tax treaties.

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Fur­ther pub­li­ca­tions address inter­na­tion­al struc­tur­ing, for­eign tax law and the legal frame­work of tax-dri­ven cor­po­rate measures.

Select­ed prac­ti­cal insights can be found in the “Insights” section.