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Portrait ofBjörn Demuth

Dr. Björn Demuth

Partner
Rechtsanwalt, Tax Adviser | Fachanwalt für Steuerrecht (Certified lawyer for tax law)

CMS Hasche Sigle
Theodor-Heuss-Straße 29
70174 Stuttgart
Germany
Languages German, English

Björn Demuth’s practice focuses on corporate compliance, succession planning and tax law. He is a tax advisor and certified tax lawyer with long-standing experience advising his clients on the German reorganisation tax law as well as on income, corporate, inheritance, land transfer, VAT and international tax law issues. Björn is also a trusted advisor for entrepeneurs and managing directors in the context of critical audits and criminal tax law cases: When auditing companies, fiscal authorities increasingly believe to be able to identify tax evasion and/or suspect corruption. This occurs in particular in the cases of international groups in relation to VAT tax, transfer pricing or income tax.

In 1995, Björn started practising as a lawyer, he joined CMS in 1997 and was made partner in 2002. In 2005, he was awarded an honorary professorship by West University of Timișoar (Romania). He is a member of the supervisory boards of Bürgschaftsbank Baden-Württemberg, Sparkassenversicherung and Energypool Tec. Previously, he has been a member of the BVT Life Bond II supervisory board. Björn is also president of the Landesverband der Freien Berufe Baden-Württemberg (regional association of the liberal professions), vice president of the Bundesverband der Freien Berufe (federal associaton of the liberal professions) and a board member of the Stuttgart Bar Association.

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Führender Name für die Beratung zu Stiftungsthemen

JUVE Handbuch, 2023/2024

Führender Name für die Beratung von Unternehmen

JUVE Handbuch, 2023/2024

„Oft empfohlen“ für Nachfolge, Vermögen, Stiftungen

JUVE Handbuch, 2023/2024

Listed as notable practitioner

Chambers Europe, 2023

"Recommended" for Company Succession and Trusts

JUVE German Commercial Law Firms 2020-2022 (GCLF)

Listed as notable practitioner

Chambers Europe, 2022

Relevant experience

  • Criminal defence lawyer in the Deutsche Bank CO2 VAT tax evasion probe
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Memberships & Roles

  • Supervisory board of Bürgschaftsbank Baden-Württemberg
  • Supervisory board of Energypool tec AG
  • Supervisory board South of SV Sparkassenversicherung
  • Supervisory board of Deutsche Bundesbank’s head office in Baden-Württemberg
  • Chairman of the board of directors of Kreditgarantiegemeinschaft (KGG) Freie Berufe
  • Board member of the Stuttgart Bar Association
  • President of the Landesverband der Freien Berufe Baden-Württemberg (regional association of the liberal professions
  • Vice president of the Bundesverband der Freien Berufe (federal association of the liberal professions)
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Publications

  • „Tax-Compliance: Vorkehrungen gegen Umsatzsteuerbetrug”, Compliance-Berater, Juli/August 2019
  • „INSIGHT: Ethical Tax Behavior – a Competitive Advantage for Businesses?”, Bloomberg Tax, Juli 2019
  • „Know your customer!”, ESV-Redaktion Steuern, Juni 2019
  • „Der Nießbrauch als Mittel des Vermögenserhalts und der Vermögensoptimierung”, zusammen mit Rechtsreferendar Haag, NWB-EV 7/2018
  • „Goodbye Steuerparadies, welcome Denunziantentum! Folgen der Paradise Papers”, M&A REVIEW 12/2017
  • „Auswirkungen vom StUmgBG auf die Praxis von Unternehmen und Finanzinstituten”, Compliance-Berater, 4. Auflage 2017
  • Contribution on "Folgen der Panama Papers: Überreaktion der Politik" in Compliance-Berater, 7th edition 2016
  • Contribution on „Einheitliche Unternehmensbesteuerung in der EU: Gläsernere Konzerne ohne Schlupflöcher in Legal Tribune Online“, 09.02.2016
  • Contribution on "Steuercompliance", co-authored with Dr Kaiser, for Handbuch Compliance published by C.F.Müller (2nd edition 2013)
  • Contributions for HMS publication "Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz", published by Schäfer Poeschel Verlag in summer 2013
  • Essay "Umsatzsteuerfreiheit ärztlicher Heilbehandlungsleistungen", Ärzteblatt Baden-Württemberg, 10/2013 p. 440 et seqq.
  • Federal Finance Court commentary of 24.04.2013 on indirect change in ownership structure and real estate transfer tax, ZfIR 17-18/2013, p. 654 et seqq.
  • Federal Finance Court commentary of 17.07.2013 on applying arm's length standards to expenses associated with demergers, ZfIR 22/2013, p. 818 et seqq.
  • Missing trader intra-Community fraud and associated tax and criminal liability risks, published in ECONOMIE/MARS 2013 # 85
  • Article on "Verquickte Geschäfte" (Compliance), published in Sponsors, September 2013, pages 44 et seq.
  • Article on "Verbrauchsteuer und Europäische Rechtsprinzipien" co-authored with Jakob Billau, lawyer, published in Betriebs-Berater 20/2013, p. 1180 et seqq.
  • Federal Finance Court commentary of 28/05/2013 on intra-Community chain transactions without VAT ID no.; published in Betriebs-Berater 38/2013, p. 2279
  • Miscellaneous press reports, publications and client information
  • "Das Unternehmenstestament" in Vertragsbuch Gesellschaftsrecht, Beck Verlag 2012
  • Article: "Wege aus der Schenkungssteuerfalle Oder-Konto" with Ms Schreiber, Verlag C. H. Beck, Munich and Frankfurt 2012
  • Article: "Umsatzsteuer beim Erwerb zahlungsgestörter Forderungen" with Mr Eberhard, BetriebsBerater, Deutscher Fachverlag GmbH, Frankfurt 2012
  • Article: "BB-Kommentar zum BFH: "EuGH-Vorlage zum Vorsteuerabzug aus Strafverteidigerkosten" with Mr Eberhard, BetriebsBerater, Deutscher Fachverlag GmbH, Frankfurt 2012
  • Article: "Leistungsort bei Schadensregulierung" with Mr Eberhard, BetriebsBerater, Deutscher Fachverlag GmbH, Frankfurt 2012
  • Article: "Zur Grunderwerbsteuerbefreiung bei mit gemischter Schenkung (im Vater-Sohn-Verhältnis) herbeigeführter Anteilsvereinigung einer grundbesitzenden GmbH" with Mr Billau, ZfIR, RWS Verlag, Cologne 2012
  • BFH: Geschäftsveräußerung i.S.d. § 1 Abs. 1a UStG bei nur teilweiser Übernahme der bestehenden Mietverträge durch Erwerber, BB 2010, p. 167 ff
  • Pensionsrückstellungen nach neuem Handelsrecht - Sprengstoff für Ihre Bilanz, Form + Werkzeug 6/2009
  • „Überblick über die Erbschaftsteuerreform und einige Gestaltungsmöglichkeiten“, ZfIR, 03/2009, p. 165 ff
  • Beitrag: „Vermögensübergabe gegen Versorgungsleistungen nach dem Jahressteuergesetz 2008“ in Festschrift für Sebastian Spiegelberger, zerb verlag, 2009
  • „Das neue Stiftungsrecht in Liechtenstein“, Die Stiftung, 02/2009
  • „Der neue Fachberater für Vermögens- und Finanzplanung (DStV e.V.) – ein Segen für die Steuerberaterschaft“, Stbg 04/2009
  • Einzelfragen zur Erbschaftsteuerreform - Nießbrauch und Nachlasserteilung, Stbg 11/2009
  • Herausgeber und Mitautor des Kompendiums „Privatvermögen – Planen, Gestalten, Beraten“, Stollfußverlag 2008
  • Mitautor der Broschüre „Abgeltungssteuer“ 2008
  • Beitrag: „Unternehmensnachfolge“ im Fachanwaltshandbuch für Handels- und Gesellschaftsrecht, Wolters Kluwer Verlag 2008
  • Beitrag: „Das Unternehmertestament“ im Vertragsbuch Gesellschaftsrecht, Beckverlag 2008
  • Verfasser diverser gesellschafts- und steuerrechtlicher Beiträge interner Informationsblätter und Broschüren 2008
  • "Vermögensübertragung auf Auslandsstiftung nicht schenkungssteuerbar bei fehlender freier Verfügungsmacht der Stiftung", Betriebs-Berater-Kommentar 2007, p. 2386 ff
  • "Die Verfassungswidrigkeit der Erbschaftsteuer und ihre Praxisfolgen", StB 2007, p. 138 ff
  • "Anwaltsstrategien Steuern und Bilanzen; Teil I: Steuern bei der Anwaltstätigkeit", Boorbergverlag 2007
  • "Folgen des Ausscheidens eines Gesellschafters und Anwachsung bei Kommanditgesellschaften", Betriebs-Berater 2007
  • "Anwaltsstrategien Steuern und Bilanzen; Teil II: Grundzüge der Buchhaltung, Bilanzierung und Bilanzanalyse", Boorbergverlag 2007
  • "Einsatzmöglichkeiten von Genussrechten und von mezzaninen Finanzinstrumenten im Rahmen einer Unternehmensnachfolge", Betriebs-Berater - Sonderbeilage "Spezial Unternehmensnachfolge" 2006, p. 8 ff
  • "Anwaltsrecht I", 3. Aufl., "Die Steuern bei der Anwaltstätigkeit", Boorberg Verlag 2006
  • "Entrepreneurship für Ingenieure", "Bilanzen lesen und verstehen?, Oldenbourg Verlag 2005
  • "Steuern, Buchführung und Bilanz der Anwaltskanzlei" nebst Bilanzanalyse, Boorberg Verlag 2004
  • "Zur Reichweite des Abzugsverbots nach § 4 Abs. 5 EStG ... nach Einführung von § 299 Abs. 3 StGB", DStR 2003, p. 1426 ff
  • Grundbuchfähigkeit der BGB Gesellschaft - Logische Folge der jüngsten BGH-Rechtsprechung, Betriebs-Berater 2002, p. 1555 ff
  • Partei- und Rechtsfähigkeit der Gesellschaft bürgerlichen Rechts, DStR, Verlag C. H. Beck 2001
  • Steuern auf "Spekulationsgewinne", DStR, Verlag C. H. Beck 2001
  • Bilanzierung von Werkzeugkostenzuschüssen; Anmerkung zu BFH vom 29.11.2000, DStR, Verlag C. H. Beck 2001
  • Anmerkung zur Verfügung der OFD München/Nürnberg vom 12.12.2000 zu privaten Veräußerungsgeschäften, DStR, Verlag C. H. Beck 2001
  • Nachfolgegestaltungen für Personenhandelsgesellschaften durch Aussetzen von Vermächtnissen, Betriebs-Berater 2001
  • Die Unternehmereigenschaft im Konzernrecht - Anmerkung zu BGH vom 18.06.2001, Betriebs-Berater 2001
  • Steuerliche Gestaltungen bei der Unternehmensnachfolge, Finance, F.A.Z.-Institut 2001, p. 84 ff
  • Erstattungsfähigkeit von Verkehrsanwaltsgebühren, DeutscherAnwaltVerlag 2000, p. 136
  • Aktive Parteifähigkeit der Vor-GmbH, Betriebs-Berater 1998
  • Gewerbliche Grundstücksgeschäfte; Anm. zu BFH vom 14.01.1998, Betriebs-Berater 1998
  • Das Konzernrecht, Luchterhand 1996
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Lectures list

  • "Corporate liability in Germany”, Compliance Event, Vienna, 02.03.2018
  • "How the Panama Papers are changing international tax and criminal law", Compliance Summit 2016, with Dr Kaiser, Bundesverband der Unternehmensjuristen (Federal Association of Corporate Lawyers), Munich 12.10.2016
  • Lecture, in collaboration with Dr Schellenberger, on latest developments in corporate succession at the Mittelstandforum Lake Constance in Friedrichshafen, autumn 2013
  • Lecture in Böblingen for the Wirtschaftsrat in Böblingen on "Compliance for SMEs – a must?", autumn 2013
  • Lecture at a large event (over 500 attendees) in Hamburg for top clients of major concern as incentive on latest developments in corporate succession, September 2013
  • Organisation and moderation of Compliance Roadshow at CMS Stuttgart, summer 2013
  • Lecture at Fürstenberg Forum, Donaueschingen, on compliance requirements in SMEs, spring 2013
  • Since 1997 lecturer at the Baden-Württemberg Verwaltungs- und Wirtschaftsakademie (University of Cooperative Education) in civil, commercial, corporate and tax law
  • Since 2002 lecturer at University of Applied Sciences (FHTE)
  • Lecture on Document Compliance Strategy held at Germo GmbH, Sindelfingen, 21.11.2012
  • Coordinator of the China Panel at Paris Tax Conference, 15.11.2012
  • Compliance lecture for Services Committee of Chamber of Industry and Commerce, 14.11.2012
  • Lecture on corporate succession with Mr Krissler, Affalterbach, 13.11.2012
  • Lecture on succession planning, Sobau/Confina, 05.11.2012
  • Coordinator and moderator at Compliance Roadshow, Stuttgart, 09.10.2012
  • Lecture on taxation on repatriation for the Swiss Institute of Certified Accountants and Tax Advisors, Zurich, 28.09.2012
  • Lecture at 1st MEN Alumni Meeting entitled "Law and tax implications of the financial crisis" with Prof. Warschat, Donaueschingen, 21.09.2012
  • Lecture on succession held at Conference for Medium-Sized Businesses, 11.09.2012
  • International lecture at Lake Constance, 11.09.2012
  • Legitimation of assets; 2 lectures held for banks in Zurich, 14.05.2012
  • Compliance lecture for the Legal Committee of the Chamber of Industry and Commerce entitled "The content and effect of the UK Bribery Act on German companies", Stuttgart, 14.11.2011
  • "The exemption of VAT for Financial Services”, lecture at VAT Tax conference, Frankfurt, 6/2008
  • Various lectures on tax and corporate succession, 2008
  • "Establishing an International Company", Timisoara University, Romania, 9/2007
  • Lectures on succession at an all-day event at a bank, Schaffhausen, 6/2007
  • 4 all-day lectures on corporate succession to lawyers, Ulm 5-8/2007
  • Breakfast event on inheritance tax hosted by two banks, Frankfurt 5/2007
  • Compliance, all-day event with a bank, 4/2007
  • 4 all-day lectures on corporate succession to lawyers, Schaffhausen 3-5/2007
  • Lectures on succession at an all-day event at a bank, Schaffhausen 9/2006
  • Lectures on succession at an all-day event at a bank, 5/2006
  • 5 all-day lectures on corporate succession to lawyers, Schaffhausen 4-6/2006
  • Lectures on succession at an all-day event at a bank,Timisoara University, Romania 10/2005
  • "Establishing an International Company", for a bank 3/2005
  • "Tax implications of asset investment", Stuttgart, Stuttgart 3/2005
  • Two lectures on behalf of the Baden-Württemberg Ministry of Economics at the NewCome 2004
  • "Establishing an International Company", Stuttgart 12/2004
  • Two lectures on behalf of the Baden-Württemberg Ministry of Economics at the NewCome 2004
  • "Legal and tax aspects of corporate succession", Stuttgart 12/2004
  • Panel member (tax and legal expert) at discussion following lecture at bank, Stuttgart 8/2004
  • "Double taxation problems between Romania and Germany for businessmen", at the Romania conference of the Junior Chamber International, Stuttgart 5/2004
  • Lecture to Chamber of Lawyers at the NewCome 02
  • "Legal aspects of corporate succession", Stuttgart, for a bank and Junior Chamber, International Stuttgart 12/2002
  • "How to make gifts and save tax!", Stuttgart, Chamber of Industry and Commerce 11/2002
  • Legal aspects of corporate succession", for a bank and Junior Chamber International Stuttgart 12/2001
  • "How to make gifts and save tax!", for a bank 11/2001
  • "Drafting contracts – tax and civil law considerations", Stuttgart, for a bank 7/2001
  • "How to make gifts and save tax!", Munich (in-house seminar) 5/2001
  • "Tax Reform 2000 - Act Now or Wait and See?", Stuttgart (in-house seminar) 11/2000
  • "Tax Reform 2000 - Act Now or Wait and See?", Stuttgart, Chamber of Industry and Commerce 11/2000
  • "Setting up in business, business expansion and IPOs; key corporate-law considerations", Stuttgart 7/2000
  • "Claim Management vis-à-vis sub-suppliers", Esslingen 7/1999

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Education

  • 1995: Second state examination in law after trainee lawyer period in Baden-Baden
  • 1993: First state examination in law in Freiburg
  • PhD on civil law topic
  • Law and economics studies in Freiburg
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Feed

24/11/2023
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
01/03/2023
Reform of the Emissions Trading System (ETS) in the EU
Free (emission) allowances for companies in the EU will gradually be phased out in 2026 and disappear completely from 2034.The Emissions Trading System (ETS) in the EU is considered to be a central tool...
28/03/2022
Insolvency court hands down plan confirmation ruling in self-ad­min­is­tra­tion...
Stuttgart – On 16 March 2022, the local court in Ravensburg (acting as an insolvency court) handed down a ruling confirming the insolvency plan submitted in July 2021. This confirmation fulfils a key...
23/12/2021
CMS advises on merger of ADS-TEC Energy with European Sustainable Growth...
Stuttgart – ADS-TEC Energy GmbH, which describes itself as a world-leading provider of battery-buffered ultrafast charging technology, has completed a business combination with European Sustainable...
19/08/2021
CMS advises ADS-TEC Energy on IPO via merger with European Sustainable...
Stuttgart – ADS-TEC Energy GmbH has announced jointly with European Sustainable Growth Acquisition Corp. (EUSG), a NASDAQ-listed special purpose acquisition vehicle, that they have concluded a binding...
01/07/2021
Relocation of residence abroad
Overview for exit taxation
24/11/2020
Law and regulation of Covid-19 tax relief in Germany
Value Added Tax Extension for VAT payments / acceptance of instalment paymentsWaiver of interest paymentsWaiver of late payment fines / temporary suspension of enforcement meas­uresTem­por­ary reduction...
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02/11/2020
German court opinion finds errors interpreting tax law can preclude tax...
The German Federal Court (Bundes­gericht­shof) has confirmed its long-standing legal opinion concerning criminal tax law. Even if all other elements of tax fraud are fulfilled, it does not constitute a...
10/06/2020
Covid-19 business criminal law and other issues in Germany
1. Could your business face criminal (or administrative) liability for exposure or risk of exposure to COVID-19 to (1) staff or (2) business partners and the public, under existing laws or new measures...
08/06/2020
Criminal and administrative liability risks for businesses arising from...
Resuming business as lockdowns are eased around the world could throw up novel and unexpected corporate crime and liability risks for businesses and their senior management. A resumption plan addressing...
27/03/2017
Germany: Legislative proposal in reaction to Panama Papers
The aim of the draft bill is to enhance the German tax authorities' means to determine and reveal EU-foreign domicile company structures which are supposed to be used to avoid taxation by disguising financial...
19/12/2016
Christmas gifts among business partners
Successful collaboration is based on personal trust and appreciation. For this reason, despite very strict compliance regulations, it is still customary to offer small gifts of thanks to business partners...