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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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Listed for Succession Planning and Foundations

Deutschlands beste Anwälte 2024 – Handelsblatt in Kooperation mit Best Lawyers

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

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