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Associate

Katherina Konstantinou

Rechtsanwältin

Languages
  • German
  • English
  • Greek
  • Spanish
Social media

Katherina Konstantinou advises companies on all aspects of national and international tax law. A particular focus of her work is the assessment of business activities with regard to corporate income tax, reorganisation tax, VAT and insurance tax.


Katherina Konstantinou started her career as a lawyer at CMS in 2026. She previously worked as a research assistant at major international law firms in Düsseldorf and New York. As part of her legal traineeship, she completed a placement at the German Federal Ministry of Finance, among other places.

Publications

  • Anm. zu FG Muenster, Urteil vom 25.02.2026, Az. 5 K 2060/24 U: Zum Nachweis der Voraussetzungen einer innergemeinschaftlichen Lieferung, Umsatzsteuer-Rundschau (UR) 2026, 681
  • Anm. zu EuG, Urteil vom 17.06.2026, Veronsaajien oikeudenvalvontayksikkö, Az. T-184/2, Umsatzsteuer-Rundschau (UR) 2026, 541
  • FASTER auf dem Weg zu den Mitgliedstaaten, RE:thinking Tax (RE:thinking Tax) 2025, Heft 1, 60
  • Balancing Digitalization and Proportionality: The Progress of the FASTER Initiative, EC Tax Review (EC Tax Rev.) 2024, Heft 5, 208
  • Fortschreiten der FASTER-Initiative: Zwischen Digitalisierung und Verhaeltnismäßigkeit, Rethinking: Tax (RE:thinking Tax) 2024, Heft 4, 50
  • Tagungsbericht zur 10th International VAT Conference 2023 – VAT in the Digital Age – Digital Reporting Requirements, Mehrwertsteuerrecht (MwStR) 2023, 532
  • Modernization and Digitalization of the EU Withholding Tax Procedure: Opportunities Offered by the FASTER Initiative, EC Tax Review (EC Tax Rev.) 2023, Heft 6, 274
  • FASTER-Initiative: Modernisierung und Digitalisierung des Quellensteuerverfahrens in der EU, Rethinking: Tax (REthinking: Tax) 2023, Heft 5, 61

Memberships & Roles

  • Institute for Digitalisation in Tax Law
  • Young IFA Network (Germany)
  • International Fiscal Association
  • Westphalian Tax Association

Education

  • 2024 - 2026: Legal traineeship at Münster Regional Court
  • Since 2020: Doctorate at the University of Münster on a tax law topic
  • 2014 - 2020: Studied law at the University of Münster
Practice Areas

Insights by Katherina

EGC judgment: no VAT exemption for credit management

EGC judgment: no VAT exemption for credit management

27 Jul 2026 5 min read
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