Dr. Michael Brauer

Practice areas

• Tax Reorganization Law
• International Tax

Special

• Member of the working group “Taxation of partnerships”
• Member of the Tax Expert Committee (StFA) of the IDW

Publications

• Co-author of a practice manual dealing with the taxation of multiple partnership structures (publisher IDW)
• Co-author of a practice manual dealing with the taxation of corporate group strutures (publisher Beck Verlag)
• Co-author of a practice manual dealing with the taxation of international partnership structures
• Author in professional literature (BB, DStR, DB)
• Taxation of “earn-out payments” on the sale of a co-entrepreneur's share
  At the same time, discussion of the BFH ruling of 09.11.2023 - IV R 9/21
• Current developments in horizontal coloration for partnerships
  At the same time, discussion of the judgment: BFH judgment of 30.6.2022 - IV R 42/19[1]
• Teleological reduction prevents an excessive effect of the blocking period pursuant to Section 6 para. 5 sentence 6 EStG, DStR 2022, issue 26, 1299 (with Christian Richter and Philipp Baumeister)
• 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 detrimental acquisition of an investment during the year?, DStR 2020, issue 35, 1892 (with Christian Richter 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 Christian Richter and Philipp Baumeister)