Philipp Baumeister
Certified Tax Advisor, Certified Advisor for International Tax, Director
Transaction Tax
Executive summary
Practice areas
- Tax Compliance
- International Taxation
Publications
- 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 the horizontal deviation for partnerships
At the same time, discussion of the ruling: BFH ruling from 30.6.2022 - IV R 42/19[1] - Teleological reduction prevents an overriding effect of the blocking period pursuant to Section 6 para. 5 sentence 6 EStG, DStR 2022, Issue 26, 1299 (with Dr. Michael Brauer and Christian Richter)
- The overriding effect of the blocking period provision in Section 6 (5) sentence 6 EStG - Simultaneous 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 Christian Richter)