Christian Richter, LL.M.

Practice areas

• International Tax
• Reorganization Tax Law
• Corporate Tax Law
• Restructuring

Publications

• Co-author of a a commentary regarding sec. 9, 10 and 36 to 38 German Corporate Income Tax Act published by Stollfuß Medien
• Teleological reduction prevents an excessive effect of the blocking period pursuant to Section 6 (5) sentence 6 EStG, DStR 2022, issue 26, 1299 (with Dr. Michael Brauer and Philipp Baumeister)
• Commentary on sections 9, 10 and 36 to 38 KStG in the 360° eKommentary Corporate Tax Act, Stollfuß Medien Verlag, Bonn (with Tobias Geitmann)   
• Does the hidden reserves clause of section 8c KStG prevent the loss of current losses of the tax group parent in the event of a harmful acquisition of an investment during the year?, DStR 2020, issue 35, 1892 (with Dr. Michael Brauer and Peter Müller)
• The overriding effect of the blocking period provision in section 6 (5) sentence 6 EStG - At the same time, comment on the judgment of the Munich tax court of 10.7.2019 - 7 K 1253/17, Ubg 2020, issue 4, 402-407 (with Dr. Michael Brauer and Philipp Baumeister
• The new regulation on “other consideration” in section 24 para. 2 sentence 2 UmwStG, DStR 2016, issue 15, 840-848   
• Retroactive extension of the group clause of section 8c KStG by the StÄndG 2015, Der Betrieb 2016, issue 3, 127-133 (with Marion Gohr)   
• Tax law changes 2015 in South Korea - legislative changes to stimulate the Korean economy, IWB 2015, Issue 16, 597-604 (with Dr. Karsten Ley)
• Acquisition of a shelf company with formation losses, NWB 2015, No. 22, 1631-1636 (with Martin Temme)
• New DTA signed with China: Overview and practical advice, Der Betrieb 2014, issue 22, 1221-1226 (with Dr. Karsten Ley)