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Andreas Gerten

Dr. Andreas Gerten, LL.M. (NYU)

Rechtsanwalt, Tax Adviser, Attorney-at-law

CMS Hasche Sigle
Nymphenburger Straße 12
80335 Munich
Languages German, English

Andreas Gerten advises medium-sized companies as well as international groups on German and international company taxation with a focus on the tax structuring of corporate transactions, mainly in the real estate sector and a cross-border context. With special expertise in international tax law, he regularly advises his clients on foreign tax relations, European tax law and double taxation.

Andreas has extensive know-how in the area of transfer pricing. His experience includes revision of transfer pricing systems, transfer pricing documentation and tax audit assistance. He also represents his clients in tax disputes with fiscal authorities and in tax litigation.

Prior to joining CMS in 2013, Andreas worked for three years as a research assistant at the Max Planck Institute for Tax Law and Public Finance.

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  • 2017: Admitted as a tax adviser
  • 2012: Admitted as a lawyer
  • 2008: Admitted as Attorney-at-Law (New York)
  • 2014: PhD, University of Cologne
  • 2012: Second state examination in law
  • 2010 - 2012: Trainee lawyer in Munich
  • 2006 - 2007: LL.M. program in International Taxation at New York University
  • 2005: First state examination in law
  • 2000 - 2005: Law studies at the University of Muenster
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  • International Fiscal Association
  • Deutsche Steuerjuristische Gesellschaft (German tax lawyers‘ association)
  • Arbeitsgemeinschaft der Fachanwälte für Steuerrecht (Working group of certified lawyers for tax law)
  • American Bar Association
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  • Debt and Equity in Domestic and International Tax Law - A Comparative Policy Analysis, British Tax Review 2014, S. 146-217 (with W. Schön et al.)
  • Angemessenheit und Steuern - Verdeckte Einkommensverwendung bei Kapitalgesellschaften im internationalen Vergleich, Peter Lang Verlag, Frankfurt am Main 2014
  • Vorbereitung und Umsetzung von Teilverkäufen, in: CMS Hasche Sigle (Editor), Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz, Stuttgart 2013, p. 33-55
  • Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht der USA, in: W. Schön (Editor), Eigenkapital und Fremdkapital, Steuerrecht – Gesellschaftsrecht – Rechtsvergleich – Rechtspolitik, Berlin 2013, p. 775-833, together with M. Haag and D. Kornack
  • Die Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage: (R)Evolution der Konzernbesteuerung? IStR 2008, p. 377-392, together with Prof Richard D. Pomp, Hartford, Connecticut
  • A Report On The OECD Discussion Draft on Business Restructurings, 53 Tax Notes International, p. 997-1014 (March 16, 2009), together with A. Bullen, Oslo and B. Stürzlinger, Vienna
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