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Portrait of Angelika Thies

Prof. Dr. Angelika Thies

Partner
Tax Adviser | Head of Tax, CMS Germany

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

Angelika Thies has long-standing experience advising family-owned businesses and groups on all German and international aspects of company taxation, particularly regarding complex restructurings within groups of companies and corporate succession. Her German and international tax law expertise is also sought in the context of real estate transactions, including tax due diligence and structuring. She advises her clients on an ongoing basis on tax planning and structuring as well as on tax audits and also represents them in fiscal court proceedings. Moreover, Angelika regularly advises internationally operating companies on transfer pricing issues as they can arise in the case of a business policy change or in the context of documentation obligations.

From 1996 to 2002, Angelika worked for PricewaterhouseCoopers in Frankfurt, including secondments to London and New York, and was made partner in 2000. She then joined Ernst & Young as a partner in the transactional tax practice. In 2004, she joined CMS Germany as a tax law partner. Alongside her tax advisory practice, Angelika teaches as an honorary professor for M&A and international tax law at the University of Mainz.

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Relevant experience


  • Advising a family-owned business based in Germany on structural reorganisation into a Societas Europaea (SE) & Co. KG as well as reorganisation of the internationally active group, including comprehensive tax advice on income tax, real estate transfer tax and succession issues
  • Advising Shareholder and MD of international logistics company on cross-border gift tax matters regarding the transfer of company shares to the children, including complex tax issues
  • Providing tax advice to Invesco Real Estate regarding the sale of residential properties of the “Prime Four” portfolio including objects in Berlin, Dresden, Frankfurt and Cologne to Real I.S.
  • Providing tax advice to Invesco Real Estate regarding the acquisition of “Die Welle”, an office development in Frankfurt, from Axa Investment Managers Real Assets (purchase price: EUR 620m)
  • Providing tax advice to Invesco Real Estate regarding the acquisition of various properties, including the “Prager Carrée” in Dresden
  • Providing tax advice to Plastic Omnium regarding a comprehensive and complex transaction to establish a joint venture with the automotive supplier ElringKlinger in the field of hydrogen mobility
  • Providing tax advice to an internationally operating consulting firm regarding the reorganisation of the company’s corporate structure and in the context of its international expansion
  • Supporting a family-owned business in the context of a tax audit regarding international tax law, including transfer pricing documentation as well as comprehensive TP advice, incl. contracts
  • Providing tax advice to a project developer (renewable energy) regarding project financing and the establishment of an intra-group financing company in the Netherlands
  • Providing comprehensive tax advice to private investors Gregory Ingram and Francis Louvard, e.g. on the acquisition of almost 90% of the shares in KGAL GmbH & Co. KG
  • Providing tax advice to a property company of FREO and Rockpoint Group regarding the sale of Munich Central Tower, one of the tallest buildings in Munich
  • Providing tax advice to an internationally operating hotel management group regarding numerous acquisitions, internal reorganisations as well as the contribution of shares to a Liechtenstein family foundation
  • Providing tax advice to an Austrian online distributor of sports articles regarding transfer pricing issues
  • Providing tax advice to a French plastics processing company regarding extensive reorganisations within the group of companies
  • Providing tax advice to various clients regarding the reduction of German capital gains tax on royalties and dividends
  • Advising a French aircraft supplier on tax issues related to German subsidiary
  • Advising German companies on tax structuring regarding business expansion into the USA
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Publications


  • Die Betriebsaufspaltung, in: Wolf-Georg von Rechenberg/Angelika Thies/Heiko Wiechers (Hrsg.): Handbuch Familienunternehmen und Unternehmerfamilien, Gestaltungspraxis in Zivil-, Gesellschafts- und Steuerrecht, 2. Auflage, Stuttgart 2020, S. 592-607
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Duff & Phelps (Editor): Guide to lnternational Transfer Pricing; Law, Tax Planning and Compliance Strategies, 8th Edition (hard copy), Alphen aan den Rijn/The Netherlands 2018, p. 501-550
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in. Duff & Phelps (Editor): Guide to lnternational Transfer Pricing; Law, Tax Planning and Compliance Strategies, 7th Edition (hard copy), Alphen aan den Rijn/The Netherlands 2017, p. 493-539
  • Die Betriebsaufspaltung, in: Wolf-Georg von Rechenberg/Angelika Thies/Heiko Wiechers (Editor): Handbuch Familienunternehmen und Unternehmerfamilien, Gestaltungspraxis in Zivil-, Gesellschafts- und Steuerrecht, Stuttgart 2016, p. 529-544
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in. Duff & Phelps (Editor): Guide to lnternational Transfer Pricing; Law, Tax Planning and Compliance Strategies, 6th Edition (hard copy), Alphen aan den Rijn/The Netherlands 2016, p. 509-558
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Duff & Phelps (Editor): Guide to lnternational Transfer Pricing; Law, Tax Planning and Compliance Strategies, 5th Edition (hard copy), Alphen aan den Rijn/The Netherlands 2016, p. 505-548
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Duff & Phelps (Editor): Guide to lnternational Transfer Pricing; Law, Tax Planning and Compliance Strategies, 5th Edition, Alphen aan den Rijn/The Netherlands 2015, p. 505-548
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Duff & Phelps (Editor): Guide to lnternational Transfer Pricing; Law, Tax Planning and Compliance Strategies, 4rd Edition, Alphen aan den Rijn/The Netherlands 2014, p. 475-516.2
  • Angeschaffte Verpflichtungen – ein Chamäleon des Steuerbilanzrechts, in: Dobler, Michael/Hachmeister, Dirk/Kuhner, Christoph/Rammert, Stefan (Editor): Rechnungslegung, Prüfung und Unternehmensbewertung, Stuttgart 2014, p. 873-896
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Duff & Phelps (Editor): Guide to International Transfer Pricing; Law, Tax Planning and Compliance Strategies, 3rd Edition, Alphen aan den Rijn/The Netherlands 2013, p. 477–516
  • Ausgewählte Maßnahmen zur Besserung der wirtschaftlichen Lage des Schuldners im Falle wertgeminderter Forderungen, in: CMS Hasche Sigle (Editor): Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz, Stuttgart 2013, p. 330-348
  • Sitzverlegung nach Luxemburg in der Praxis, in: BB, volume 67 (2012), p. 1891-1899, together with Herbert Wiehe
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Ceteris (Editor): Guide to International Transfer Pricing; Law, Tax Planning – Online internet version 2012
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 10: Germany, in: Ceteris (Editor): Guide to International Transfer Pricing; Law, Tax Planning and Compliance Strategies 2011/2012, 2nd Edition, Alphen aan den Rijn/The Netherlands, 2012
  • BFH: Verlustabzugsverbot bei unterjährigem schädlichen Beteiligungserwerb, GWR 2012, p. 141
  • Update of the commentary to transfer pricing rules in the Country Report, Chapter 9: Germany, in: Ceteris (Editor): Guide to International Transfer Pricing; Law, Tax Planning – Online internet version 2011
  • BFH: Mindestlaufzeit des Gewinnabführungsvertrages bei körperschaftsteuerlicher Organschaft bemisst sich nach Zeitjahren, GWR 2011, p. 273
  • BFH: Ringweise Anteilsveräußerungen und –erwerbe zur Verlustnutzung im Gesellschafterkreis sind grundsätzlich kein Gestaltungsmissbrauch, GWR 2011, p. 148
  • BFH: Ausgabe von Aktienoptionen an Mitarbeiter ist erfolgsneutral, GWR 2011, p. 24
  • Commentary to transfer pricing rules in the Country Report, Chapter 9: Germany, in: Ceteris (Editor): Guide to International Transfer Pricing; Law, Tax Planning and Compliance Strategies 2010/2011, Alphen aan den Rijn/The Netherlands 2010, p. 1-45
  • BVerfG: Gewerbesteuerpflicht von Freiberufler-Kapitalgesellschaften ist verfassungsgemäß, GWR 2010, p. 334
  • Auswirkungen des BilMoG auf Gewinnabführungsverträge und steuerliche Organschaften, GWR 2009, p. 187-189
  • Mit dem Bilanzrechtsmodernisierungsgesetz zurück in die Zukunft – was wird aus Kapitalerhaltung und Besteuerung? In: WPg, volume 62 (2009), p. 34-36, together with Stefan Rammert
  • New rules in German transfer pricing, in: Transfer Pricing Week (International Tax Review), online article of 10 December 2008
  • Transfer Pricing Regulations and General Practice in Germany, in: Pierre-Jean Douvier, Stéphane Gelin, Bruno Gibert and Arnaud Le Boulanger (Editors): Prix de transfert, Paris 2008, p. 276-283 (Législations étrangères, Section II: Allemagne), together with Annette Kenk
  • Permanent Establishment and Transfer Pricing: Two Sides of the Same Coin? In: Tax Planning International, Transfer Pricing, BNA International 2005, p. 3-9, together with Carlo Romano, Giovanni B. Calì, Hamilton Forrest, Jochem de Koning, Arnaud Le Boulanger and Stéphane Gelin
  • Die Besteuerung des Unternehmenskaufs von der Börse, in: Schaumburg, Harald (Editor): Unternehmenskauf im Steuerrecht, 3rd Edition, Stuttgart 2004, p. 399-435, together with Stefan Köhler
  • Einfluss von Steuern auf die Ermittlung subjektiver Unternehmenswerte, in: Richter, Frank/Timmreck, Christian (Editors): Unternehmensbewertung. Moderne Instrumente und Lösungsansätze, Stuttgart 2004, p. 303-321, together with Alexander Ziegelmaier
  • Steuerliche Optimierung bei Buy Outs durch Private Equity-Gesellschaften, in: M&A Review (MAR) 2003, p. 479-484
  • Anwendung des Check-The-Box-Systems auf die KGaA als Joint Venture-Vehikel, in: IStR, volume 11 (2002), p. 397-405, together with Axel Kroniger
  • Germany’s New Dual Consolidated Loss Rules Demand Further Clarification, in: International Tax Report, May 2002, p. 6-8, together with Dieter Endres
  • Bekämpfung doppelter Verlustnutzung im UntStFG - Oder: Wer danebenschießt, muss eine Strafrunde laufen, in: RIW, volume 48 (2002), p. 275 280, together with Dieter Endres
  • Steuern in den USA. Ein Leitfaden für deutsche Investoren, published by PricewaterhouseCoopers and the American Chamber of Commerce in Germany, Frankfurt/Main 2001, Co-Author
  • Spaltung eines international tätigen, börsennotierten Konzerns und die sog. "schädliche Veräußerung" im Sinne des § 15 Abs. 3 S. 2 bis 5 UmwStG, in: DB, volume 52 (1999), p. 2179-2183
  • Controlled Foreign Companies: the German Rules in Theory and Practice, in: INTERTAX (1998), p. 293-300, together with Dieter Endres
  • Rückstellungen als Problem der wirtschaftlichen Betrachtungsweise, Frankfurt am Main 1996 (Dissertation), 1996
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Lectures list


  • "Post-Covid 19 Corporate Income Tax Landscape", Webinar mit ITR (International Tax Review), zusammen mit Finn Fechner, Dezember 2020
  • "Rechtsformwahl in Krisenzeiten. Aktuelle steuerliche Aspekte", CMS-Webinar für Mandanten, zusammen mit Dr. Heino Büsching, Luise Uhl-Ludäscher und Finn Fechner, Juli 2020
  • "Steuerliche Maßnahmen: Aktuelle Cashflow-Themen in der Coronakrise", CMS-Webinar für Mandanten, zusammen mit Dr. Alexander Witfeld und Finn Fechner, Mai 2020
  • "ImmoTax: Steuerliche Erleichterungen in der derzeitigen Situation und aktuelle Reformvorhaben", CMS-Webinar für Mandanten, zusammen mit Dr. Cornelia Wiendl und Finn Fechner, April 2020
  • "Rendite, Rendite, Rendite – und an die Steuer denken!", CMS-Webinar für Mandanten, zusammen mit Jörg Schrade, Tobias Schneider, Dr. Andreas Gerten und Isabelle Denninger, November 2019
  • "Erbschaftsteuer und Unternehmensnachfolge - Herausforderungen und Perspektiven", Vortrag im Rahmen einer gemeinsamen Veranstaltung mit der Forschungsstelle für Familienunternehmen an der Universität Bayreuth, Bayreuth, Juli 2015
  • "Profit split, the best method in a post BEPS world?", Seminarbeitrag zusammen mit Stéphane Gelin und Giovanni Cali im Rahmen der Veranstaltung "Tax Risk Management and Transfer Pricing for Oil and Gas 2014", TBM Evolution Group, Amsterdam, Dezember 2014
  • "OECD's BEPS initiative regarding transfer pricing", Workshop im Rahmen einer Mandantenveranstaltung von CMS (CMS Annual Tax Conference) in Paris, November 2014
  • "Nach der Reform ist vor der Reform - Steuern und Recht in der Unternehmensnachfolge", Vortrag im Rahmen einer gemeinsamen Veranstaltung mit der Forschungsstelle für Familienunternehmen an der Universität Bayreuth, Bayreuth, Oktober 2014
  • "Mutual Agreement Procedures: an alternative litigation strategy?", Workshop im Rahmen einer Mandantenveranstaltung von CMS (CMS Annual Tax Conference) in Paris, November 2013, sowie WEBINAR Januar 2014
  • "Steuerliche Aspekte der Akquisitionsfinanzierung", Seminarbeitrag im Rahmen der Zweitages-Veranstaltung "Steueroptimale Unternehmensfinanzierung", WSF Wirtschaftsseminare/Handelsblatt, Frankfurt am Main, November 2012
  • "Real Estate Deal Point Study 2012 – Best Practice in Immobilienkaufverträgen", Vortrag für den Arbeitskreis Immobilien, München, November 2012
  • "Nachfolgeplanung zum Schutz mittelständischer Unternehmen", Mandantenveranstaltung von CMS Hasche Sigle und dem Bankhaus Donner & Reuschel AG, München, Oktober 2012
  • "Steuerliche Aspekte der Akquisitionsfinanzierung" ("Tax Aspects of Acquisition Financing"), presentation within the two-days seminar "Steueroptimale Unternehmensfinanzierung" ("Tax-Optimized Business Financing"), WSF Wirtschaftsseminare/Handelsblatt, Frankfurt am Main, November 2012
  • "Real Estate Deal Point Study 2012 – Best Practice in Immobilienkaufverträgen" ("Real Estate Deal Point Study 2012 – Best Practice in Real Estate Purchase Agreements"), presentation for "Arbeitskreis Immobilien", Munich, November 2012
  • "Nachfolgeplanung zum Schutz mittelständischer Unternehmen" ("Succession Planning for the Protection of Family-Owned Businesses"), clients seminar of CMS Hasche Sigle and the private bank Donner & Reuschel AG, Munich, October 2012
  • "Steuerliche Aspekte der Akquisitionsfinanzierung" ("Tax Aspects of Acquisition Financing"), presentation within the two-days seminar "Steueroptimale Unternehmensfinanzierung" ("Tax-Optimized Business Financing"), WSF Wirtschaftsseminare/Handelsblatt, Cologne, July 2012
  • "Company Taxation – Applicable Interest Deduction Rules", presentation for clients within a CMS seminar considering aspects of the tax convergence France-Germany, Paris, March 2012
  • "Real Estate Acquisition Structures in Europe: The Main Tax Issues", workshop for clients during the CMS Annual Tax Conference, Paris, February 2012
  • "Steuerliche Aspekte der Akquisitionsfinanzierung" ("Tax Aspects of Acquisition Financing"), presentation within the two-days seminar "Steueroptimale Unternehmensfinanzierung" ("Tax-Optimized Business Financing"), WSF Wirtschaftsseminare/Handelsblatt, Wiesbaden, December 2011
  • "Vermögensnachfolge – Unternehmensnachfolge: Gesellschaftsrechtliche und steuerliche Aspekte für Familienunternehmen" ("Estate Succession Planning – Succession of Companies: Legal and Tax Aspects for Family-Owned Companies"), clients seminar of CMS Hasche Sigle and the private bank Donner & Reuschel AG, Munich, October 2011
  • "Steuerliche Aspekte der Akquisitionsfinanzierung" ("Tax Aspects of Acquisition Financing"), presentation within the two-days seminar "Steueroptimale Unternehmensfinanzierung" ("Tax-Optimized Business Financing"), WSF Wirtschaftsseminare/Handelsblatt, Cologne, July 2011
  • "Intangibles, a key source of growth", workshop for clients during the CMS Annual Tax Conference, Paris, February 2011
  • "Steuerliche Aspekte der Akquisitionsfinanzierung" ("Tax Aspects of Acquisition Financing"), presentation within the two-days seminar "Steueroptimale Unternehmensfinanzierung" ("Tax-Optimized Business Financing"), WSF Wirtschaftsseminare/Handelsblatt, Frankfurt am Main, December 2010
  • "Neue Gesellschaftsformen – Was verbirgt sich hinter der Limited, der LLP und der SE? Steuerrechtliche Aspekte" ("New Legal Forms – What is a Limited, LLP or SE? Tax Aspects"), presentation within a clients seminar of CMS Hasche Sigle under the title "Women in Business Meet Law, Ein Forum für Unternehmerinnen und weibliche Führungskräfte", Frankfurt am Main, November 2010
  • "Business Restructuring", workshop for clients during the CMS Annual Tax Conference, Paris, February 2010
  • "Möglichkeiten und Vorteile der steueroptimierten Altersvorsorge" ("Possibilities and Benefits of a Tax-Optimized Old-Age Benefit Scheme"), seminar for sales people of an insurance company in Nurnberg, Deggendorf und Munich, February 2010
  • "Steuerliche Aspekte des Asset-Managements" ("Tax Aspects of the Asset Management"), presentation within a clients seminar of CMS Hasche Sigle under the title "Immobilienmarkt im Umbruch: Chancen und Risiken" ("Change of the Real Estate Market: Chances and Risks"), Munich, March 2009
  • "Principles of German Taxation", presentation within a clients seminar of CMS Bureau Francis Lefebvre, Paris, October 2008
  • "Deferred Compensation: Wie das Steuerrecht die Vermögensbildung durch Verlagerung der Besteuerung in die Zukunft unterstützt" ("Deferred Compensation: How the Tax Law Supports Building Investments Through a Deferral of Taxation") – presentation within a full-day seminar under the title "Deferred Compensation", American Express Finanzmanagement, Munich, May 2008
  • "Tax Audits Relating to Transfer Pricing – What is the Approach in Europe?" – presentation on German tax aspects at the CMS Annual Tax Conference (clients seminar) of CMS Bureau Francis Lefebvre, Paris, February 2008
  • "German Business Tax Reform 2008 – Major Changes for French Corporate Investors", presentation within a clients seminar of CMS Bureau Francis Lefebvre, Paris, October 2007
  • "Kritische Analyse steuerrechtlicher Aspekte des geplanten Wagniskapitalgesetzes" ("Critical Analysis of Tax Aspects of the Planned Venture Capital Act"), discussion within a Private Equity breakfast (clients seminar) of CMS Hasche Sigle, Berlin, July 2007
  • "Grenzüberschreitende Verschmelzungen" ("Cross-Border Mergers"), presentation on tax aspects within a clients seminar of CMS Hasche Sigle, Munich, April 2007
  • "Lohnt sich das Zeitwertkonto aus steuerlicher Sicht?" ("Is a Long-Term Time Account Worthwhile from a Tax Perspective?"), presentation within various full-day seminars under the title "Zeitwertkonten" ("Long-Term Time Accounts"), American Express Finanzmanagement, Munich, April, May, October and November 2006
  • "German REIT – Workshop zum aktuellen Stand" ("German REIT – Workshop on the Actual Status"), presentation within a workshop of CMS Hasche Sigle and Deutsche Börse, Frankfurt am Main, October 2006
  • "US Investments - Steuerrechtliche Aspekte" ("US Investments – Tax Aspects"), presentation within a full-day seminar under the title "USA-Geschäft: Wilder Westen – Halb so wild!" ("U.S.A. Business: Wild West – Not at All That Wild"), Alston + Bird LLP/CMS Hasche Sigle, Munich, May 2006
  • "Steuerrechtliche Aspekte des Offshoring, insbesondere Osteuropa" ("Tax Aspects in Connection with Off Shoring Activities – Eastern Europe"), presentation within a full-day seminar under the title "Chancen und Risiken von Offshoring" ("Chances and Risks of Off Shoring"), Bayerischer Unternehmensverband Metall und Elektro e.V. (BayME), Munich, September 2005
  • "Doing Business in den USA – Steuerliche Aspekte aus deutscher Sicht" ("Doing Business in the U.S.A. – Aspects from a German Tax Perspective"), presentation within two three-days seminars under the title "Der Amerika Manager" ("The American Manager"), Management Circle, Munich and Frankfurt am Main, July 2005
  • "Steuerliche Aspekte bei der Unternehmensexpansion" ("Tax Aspects for a Business Expansion"), presentation within a full-day seminar "Management Forum 2005", BayTech ISM – Institut für Strategisches Management/CMS Hasche Sigle, Munich, April 2005
  • "Akquisitionsfinanzierung unter steuerlichen Gesichtspunkten" ("Acquisitions Financing Under Tax Aspects"), presentation for the Munich Workshop for Accounting and Auditing, Ludwig-Maximilian-University of Munich, December 2004
  • "Unternehmenskauf und –verkauf steueroptimal gestalten" ("Tax Optimization for Business Acquisitions and Business Disposals"), two-days seminar on tax aspects (presentation on "Organschaftsfragen beim Unternehmenskauf und –verkauf"/"Questions of a Group Taxation in Connection with Business Acquisitions and Business Disposals"), WSF Wirtschaftsseminare, June 2004
  • "Steuerliche Optimierung von Unternehmenstransaktionen" ("Tax Optimization of Business Transactions"), presentation within the seminar "Unternehmensbewertung" ("Business Valuation"), Management Forum Starnberg, April 2004
  • "Gewerbesteuer 2004 – Geplante Änderungen im Steuerrecht für Unternehmen" ("Trade Tax 2004 – Planned Changes on Business Taxation"), Management Circle, full-day seminar in December 2003 and January 2004, together with Gert Müller-Gatermann, Ministerialdirigent at the German Federal Ministry of Finance
  • "Geplante Unternehmensbesteuerung 2004" ("Planned Changes on the 2004 Business Taxation"), presentation at the university of Marburg, Institute for Taxation, Prof Dr Michael Wehrheim, December 2003
  • "Steuerliche Besonderheiten einer Holdinggesellschaft" ("Tax Specialties of a Holding Company"), presentation within three full-day seminar on tax aspects under the title "Die Holding" ("The Holding"), WSF Wirtschaftsseminare, June 2003, November 2003 und May 2004
  • "Steuerliche Optimierung bei Buy-Outs" ("Tax Optimization for Buy-Outs"), presentation within the seminar "Private Equity: Beteiligungsgeschäft in Deutschland" ("Private Equity: Participation Business in Germany") at the university of Witten/Herdecke, Institute for Mergers & Acquisitions (Prof Dr Frank Richter), May 2003
  • "Steuerliche Aspekte bei M&A" ("M&A Tax Issues"), seminar at the university of Witten/Herdecke, Institute for Mergers & Acquisitions (Prof Dr Frank Richter), December 2002
  • "Steuern bei Investitionen in den USA" ("Investing in Germany – Tax Issues"), American Chamber of Commerce in Germany/ PricewaterhouseCoopers, full-day seminars in February and September 2001
  • "Introduction to German Corporate Tax", The European-American Tax Institute, full-day seminars in New York, Chicago and San Jose in February und March 2000
  • Tax questions in connection with lunch vouchers, seminars on different tax topics for the employees of a client, full-day seminars in 1997-2000 (once a year)
  • "Gewerbesteuerliche Dauerschulden" ("Long-Term Debt for Trade Tax Purposes"), "Leasingstrukturen" ("Leasing Structures") and "Going Public", seminars for employees of a major German bank, full-day seminars during September 1997 and November 2001 (about two to three times a year)
  • "Internationale Bilanzen und Steuern" ("International Accounting and Taxation"), seminar on the comparison of HGB – IAS – US GAAP as well as on aspects of international taxation for employees of a major German bank, two-days seminars during November 1997 and December 1999 (about three times a year)
  • Workshop "Tax Due Diligence - Vertiefungsforum", Euroforum/Handelsblatt Verlag, full-day seminars in May und November 1997
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Education


  • 1997: Admitted as a certified tax advisor
  • 1992 - 1996: Research assistant at the University of Munich’s accounting and auditing department and PhD under the supervision of Professor Dr. Dr. h.c. Wolfgang Ballwieser
  • From 1987: Studied economics at the University of Hanover; graduation with a degree in economics in 1992
  • 1981 - 1987: Training and working as an assistant tax advisor
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18/07/2016
Hand­buch „Fam­i­lienun­terneh­men und Un­ternehmer­fam­i­li­en“ er­schien­en
Fam­i­lienun­terneh­men gel­ten als Rück­grat der deutschen Wirtschaft, sind In­nov­a­tion­streiber und nicht sel­ten Welt­markt­führ­er in ihren Branchen. Die An­for­der­ungen an die ge­set­z­lichen und ver­trag­lichen...

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CJEU Ti­tani­um rul­ing: New VAT rules for non-res­id­ent land­lords
Real es­tate leas­ing by non-res­id­ent com­pan­ies without loc­al em­ploy­ees does not con­sti­tute a per­man­ent es­tab­lish­ment for VAT pur­poses and trig­gers the ap­plic­a­tion of the re­verse charge mech­an­ism.  On...
02/11/2020
CMS ad­vises Plastic Om­ni­um on es­tab­lish­ment of Joint Ven­ture with El­ringK­linger
Dus­sel­dorf/Vi­enna - In or­der to drive for­ward the de­vel­op­ment of hy­dro­gen mo­bil­ity, the two auto­mot­ive sup­pli­ers El­ringK­linger and Plastic Om­ni­um will cre­ate a joint ven­ture for the de­vel­op­ment and large-scale...
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CMS ad­vises strategy con­sult­ing firm So­lon on transat­lantic mer­ger with...
Mu­nich – CMS has ad­vised So­lon Man­age­ment Con­sult­ing and Alt­man Vil­andrie & Com­pany on their mer­ger to form Alt­man So­lon. The mer­ger gives rise to the world’s largest strategy con­sultancy fo­cus­ing...
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CMS ad­vises In­vesco Real Es­tate on ac­quis­i­tion of Frank­furt of­fice com­plex...
Mu­nich – Glob­al real es­tate in­vest­ment man­ager In­vesco Real Es­tate (In­vesco) has ac­quired the Frank­furt of­fice com­plex Die Welle for a pur­chase price of EUR 620 mil­lion. The vendor is Axa In­vest­ment...
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1. In your jur­is­dic­tion, what are the leg­al bases for elim­in­at­ing double tax­a­tion fur­ther to a trans­fer pri­cing re­as­sess­ment (European Ar­bit­ra­tion Con­ven­tion, mu­tu­al agree­ment pro­ced­ures provided for...
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Trans­fer pri­cing news­let­ter - May 2015
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CMS Hasche Sigle ad­vises In­vesco on ac­quis­i­tion of Prager Car­rée
Mu­nich – In­vesco Real Es­tate (IRE) has ac­quired the Prager Car­rée hous­ing pro­ject in Dresden from Re­vital­is Real Es­tate AG. The 6–7-storey Quart­i­er Prager Car­rée oc­cu­pies a prime loc­a­tion in Dresden...
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CMS Hasche Sigle ad­vises on sale of one of Mu­nich’s tallest build­ings
Mu­nich – Cent­ral Tower, one of the tallest build­ings in Mu­nich, now has a new own­er. A real es­tate com­pany op­er­ated by FREO and the Rock­point Group has sold the of­fice build­ing loc­ated next to Don­ners­ber­ger...
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CMS Hasche Sigle ad­vises in­vestors on ac­quis­i­tion of KGAL from Com­merzbank,...
Mu­nich – Private in­vestors Fran­cis Louv­ard and Gregory In­gram have ac­quired just un­der 90% of the shares in KGAL GmbH & Co. KG. The firm is a spe­cial­ist in fund and as­set man­age­ment and is headquartered...
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CMS Hasche Sigle ad­vises on sale of ICIDO GmbH to ESI Group
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07/12/2009
Uni­versity of Mainz ap­points CMS Hasche Sigle part­ner as hon­or­ary pro­fess­or
Mu­nich – The Jo­hannes Guten­berg Uni­versity in Mainz has ap­poin­ted Dr An­gelika Thies, part­ner at CMS Hasche Sigle, as an hon­or­ary pro­fess­or. She has been lec­tur­ing there in the De­part­ment of Busi­ness...