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Portrait ofTobias Schneider

Tobias Schneider

Partner
Tax Adviser

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

Certified tax advisor Tobias Schneider specialises in advising his clients on real estate as well as national and international corporate transactions. He is particularly experienced working for real estate funds, and he also assists companies across a wide range of industries with VAT and international tax issues. Tobias furthermore analyses complex contracts and handles appeals on behalf of his clients. Companies also rely on his expert tax advice and experience when faced with challenging audits.

Tobias started his career with one of the "Big Four" firms and joined CMS in 2007 where he was made partner in 2016.

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Memberships & Roles

  • Finanz- und Steuerausschuss - IHK Region Stuttgart
  • ICC Germany e.V.
  • World Law Group
  • IFA Südwest
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Publications

  • "Gewerbesteuer – erweiterte Kürzung bei Grundstücksunternehmen", veröffentlicht in CMS Update Real Estate & Public, September 2020
  • "Die Grunderwerbsteuer bei Übertragungen im Rahmen der Vermögensnachfolge", veröffentlicht im CMS Blog, May 2020
  • "Vorsteuerabzug aus Mietereinbauten", veröffentlicht in CMS Update Real Estate & Public, April 2020
  • "Neues vom BFH für Immobilienunternehmen: Die Gewerbesteuer und das Problem mit den Betriebsvorrichtungen", veröffentlicht im CMS Blog, April 2020
  • "Umsatzsteuer auf Aufsichts- und Verwaltungsratsvergütungen", veröffentlicht in Update Gesellschaftsrechtliche Gestaltung, April 2020
  • "Ist die Aufsichtsratsvergütung umsatzsteuerpflichtig?", veröffentlicht im CMS Blog, February 2020
  • "Vorsteuerabzug bei Weiterlieferung von Mietereinbauten an den Vermieter", veröffentlicht in MwStR 2020, page 235
  • Guest contribution "Share Deals werden neu besteuert", published in Cash Magazin (print edition), 22.06.2019
  • "Share Deals: Diese Verschärfungen sind geplant", published in Immobilien-Manager, 11.06.2019
  • Guest contribution "So sollen Share Deals künftig besteuert werden", published in Finanzwelt.de on 29.05.2019
  • "Brexit relocations: The view from CMS France, Germany and Luxembourg", CMS online publication, November 2018
  • Guest contribution "Teurer Irrtum", published in F.A.Z. Einspruch, 21.11.2018
  • Kommentar zu "EuGH-Vorlage zur umsatzsteuerrechtlichen Behandlung einer teilweise durch EU-Beihilfen subventionierten Lieferung", MwStR 2018, page 923
  • Commentary to "EuGH: Zurechnung einer Leistung an Stammhaus oder Zweigniederlassung nicht nur nach verwendeter USt-IdNr.", MwStR 2018, page 877
  • Contribution "Share-Deals bleiben lukrativ", published in Immobilien Zeitung, June 2018
  • Contribution "Einheitsbewertung – Bemessung der Grundsteuer verfassungswidrig (BVerfG)" published in NWB, 18.04.2018
  • Contribution "Share Deal soll bleiben dürfen", published in Immobilien Zeitung, 04.04.2018
  • Contribution "BVerfG Urteil zur Grundsteuer", published in focus.de with citation in Wirtschaftswoche, 09.04.2018
  • Contribution "Share Deals – Gesetzesänderungen mit weitreichenden Folgen", published in Property Manager, March 2018
  • Artikel in https://cms.law/en/FRA/ vom 29.03.2017: "Tax Connect Flash | Germany | Royalty restrictions: Bill to "combat harmful tax practices in connection with the assignment of rights"" - (https://cms.law/en/FRA/Publication/Tax-Connect-Flash-Germany-Royalty-restrictions-Bill-to-combat-harmful-tax-practices-in-connection-with-the-assignment-of-rights)
  • Artikel in https://cms.law/en/FRA/: "Germany : Refusal to Deduct Input Tax after Correction to Invoice Contravenes EU Law" - (https://cms.law/en/FRA/Publication/Germany-Refusal-to-Deduct-Input-Tax-after-Correction-to-Invoice-Contravenes-EU-Law)
  • Artikel im ESV Erich Schmid Verlag vom 12.10.2016: „Der EuGH hat die Rückwirkung der Rechnungskorrektur bestätigt” - (https://www.esv.info/aktuell/schneider-der-eugh-hat-die-rueckwirkung-der-rechnungskorrektur-bestaetigt/id/83095/meldung.html)
  • Artikel in https://www.der-betrieb.de/ vom 19.05.2017: Gesetz gegen Lizenz-Steuerschlupflöcher: Wirksame Waffe oder Papiertiger? - (https://www.der-betrieb.de/interview/gesetz-gegen-lizenz-steuerschlupfloecher/)
  • Artikel in https://www.cmshs-bloggt.de/ vom 3. April 2017: "Lizenzschranke: Neuer Gesetzesentwurf" - (https://www.cmshs-bloggt.de/steuerrecht/lizenzschranke-steuerrecht-gesetzesentwurf/)
  • Aufsatz: "Bundesfinanzhof: Umsatzsteuerpflicht trotz Finanzierungsleasing(?)" – Entscheidung des Bundesfinanzhofs vom 6. April 2016, erschienen in "Finanzierung Leasing Factoring", Ausgabe 5/2016
  • Artikel in Update Real Estate & Public 04/16: "Umsatzsteueroption nur im Grundstückskaufvertrag möglich" - (https://www.cms-hs.net/2016/03_Update_Real_Estate/update_2016_04_REP_enews_KMD.html?id=31)
  • Aufsatz: "Umsatzsteuer - Zur Zuordnung der innergemeinschaftlichen Lieferung im Reihengeschäft" – Entscheidungen des Bundesfinanzhofs vom 25.02.2015, erschienen in "Der Steuerberater", Ausgabe 6/2015
  • Artikel in Update Real Estate & Public 03/15: "Vorsteueraufteilung bei gemischt genutzten Grundstücken" - (http://www.cms-hs.net/onlineservices/enews/update_2015_03_REP_enews.html?id=33#33)
  • Interview zu Steuerschuldnerschaft bei Bauleistungen: Newsletter Nr. 6/2014, Webseite: https://www.derbausv.de/news.jsp?id=1036, erschienen am 17.10.2014
  • Artikel in Update Real Estate and Public (Ausgabe 10/14): "Aktuelles zur Steuerschuldnerschaft bei Bauleistungen" - (http://www.cms-hs.net/onlineservices/enews/update_2014_09_REP_enews.html?id=30#32)
  • Aufsatz: "Steuerschuldnerschaft bei Bauleistungen (erneute Änderung)" erschienen in Der Bausachverständige (BauSV 5/2014), in Informationen Bau-Rationalisierung (ibr 3/2014, page 12) sowie (als Kurz-Fassung) in Verbandsmitteilungen "Bauzentrum E-Bau": "Steuerschuldnerschaft bei Bauleistungen"
  • Aufsatz: "Umsatzsteuer auf Sicherheitseinbehalte mit mehrjähriger Laufzeit im Bausektor – Keine mehrjährige Vorfinanzierung von Umsatzsteuer durch Unternehmen" erschienen in Der Bausachverständige (BauSV 4/2014, page 73)
  • Aufsatz: "Wichtige Änderungen zur Umsatzsteuer bei Bauleistungen" erschienen in Der Bausachverständige (BauSV 3/2014, page 66)
  • Artikel in Update Real Estate & Public 09/13: "Ausübung einer vorsorglichen Option nach § 9 Abs. 1 UStG bei angenommener Geschäftsveräußerung im Ganzen"
  • Aufsatz: "Zum Einsatz von Steuerklauseln bei fraglicher Umsatzsteuerfreiheit" erschienen im Betriebsberater (BB 2013, page 2846 - 2850)
  • Aufsatz: "Umsatzsteuerliche Rechtsfolgen der Geschäftsveräußerung im Ganzen anhand von Fallbeispielen" erschienen im Betriebsberater (BB 2013, page 2326 - 2339)
  • Buchbeitrag "Umsatzsteuer in der Insolvenz – Änderung der Bemessungsgrundlage nach § 17 UStG bei Insolvenz" in Fachbuch "Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz" erschienen im Jahr 2013 im Schäffer-Poeschel Verlag Stuttgart
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Lectures list

  • "Germany: new TP regulations and recent case law", International CMS Transfer Pricing Meeting (online), June 2020
  • Update tax law "Current developments in tax law", client event, Stuttgart, in October 2020
  • "Cross-border activities – avoid tax risks", Stuttgart Chamber of Commerce, November 2019
  • "Transfer pricing: group financing", TP knowledge sharing, Stuttgart Chamber of Commerce, November 2019
  • "Profit, profit, profit– and don't forget the tax", CMS webinar on real estate tax law, November 2019
  • "Tax structuring options for real estate transactions", "Forum" seminar, Frankfurt, June 2019
  • "Tax conditions and possible developments", German-British Chamber of Industry and Commerce "Thrive in Britain in times of Brexit", Berlin, June 2019
  • "Quick fixes to the VAT system: minor tweaks or major changes?", International CMS VAT expert meeting, Paris, May 2019
  • "Quick fixes – key changes in VAT regulations in European trade", CMS webinar, May 2019
  • "Brexit update – deal or no deal, what effect will Brexit have on your company?", CMS webinar, February 2019
  • "The latest news from tax law", client event, Stuttgart, November 2018
  • "VAT – implementation of voucher directive", International CMS tax expert meeting, Milan, October 2018
  • "Tax structuring options for real estate transactions", "Forum" seminar, Frankfurt, June 2018
  • "VAT – quick fixes", International CMS tax expert meeting, Paris, May 2018
  • "Taxes on corporate transactions: a frequently underrated factor", client event, Stuttgart, November 2017
  • "Tax structuring options for real estate transactions", "Forum" seminar, Düsseldorf, May 2017
  • "Brexit – repercussions in tax law for companies and entrepreneurs", client event, Stuttgart, September 2016
  • "VAT – voucher directive", International CMS tax expert meeting, Madrid, October 2016
  • Mandantenveranstaltung" Aktuelle Impulse zum Umsatzsteuerrecht", 25. November 2015
  • Mandantenveranstaltung "Steuerklausel im SPA" und Sonderthema "Reverse Charge Verfahren bei Bauleistungen", 05 November 2014
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Education

  • 2005: Admitted as a certified tax advisor
  • 1998 - 2001: University of Applied Sciences Ludwigsburg; graduation as Diplom-Finanzwirt (FH), specific German course of study for fiscal affairs
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Expertise

Feed

05/02/2024
CMS advises Savills Investment Management on sale of Hamburg office property...
Stuttgart – Savills Investment Management (Savills IM) has sold a 16,000 square metre office property in Hamburg to the Cells Group. The Cells Group is acquiring the Atrium Office building at Glock­en­gießer­wall 21/22 in Hamburg on behalf of Kuwait’s sovereign wealth fund. Located between the main railway station and the city centre, Atrium Office comprises a her­it­age-pro­tec­ted building constructed in 1908 and an annex that was refurbished in the 1990s. Up to now, the property was part of special fund Savills IM Real Invest 1. The parties have scheduled the transfer of rights and liabilities for the first quarter of 2024.A CMS team headed by partner Dr Volker Zerr advised Savills IM on all legal and tax aspects of the transaction. The CMS team regularly advises Savills on real estate transactions, with a recent example being the sale of a superstore in Berlin-Spandau on behalf of the European Retail Fund (ERF). CMS Germany Dr Volker Zerr, Lead Partner Sandra Scheib, Coun­sel Jac­queline Terhöven, Counsel, all Real Estate & Public Tobias Schneider, Partner, TaxPress Con­tact presse@cms-hs. com
26/01/2024
CMS advises on sale and leaseback of high-tech site near Stuttgart
Stuttgart – CMS has advised a technology service provider on the sale of its Flugfeld-Allee 12 site in Sindelfingen near Stuttgart to an institutional investor. A lease with a fixed term of 15 years was then concluded with the seller for the whole area, with options to extend the lease once for five years and once for three years.A CMS team led by Dr Volker Zerr advised on all legal and tax aspects of the sale and leaseback transaction. Constructed in 2015, the property at Flugfeld-Allee 12 is located on a site of around 30,000 square metres in the Flugfeld Böblin­gen/Sindelfin­gen mixed residential and commercial area. It comprises several buildings: 9,703 square metres of office space, an 8,081 square metre workshop fitted out for research and development, 1,628 square metres for storage and a canteen covering 1,039 square metres. CMS Germany Dr Volker Zerr, Lead Partner Sandra Scheib, Counsel Dr Kathrin Groß, Counsel Michelle Bucher, Senior Associate, all Real Estate & Public Dr Tobias Grau, Partner Susanne Waldhans, Senior Associate, both Corporate/M&A Dr Andreas Grunert, Principal Counsel, Banking, Finance & Insurance Tobias Schneider, Partner, TaxPress Con­tact presse@cms-hs. com
11/10/2023
CMS advises German insurance company on acquisition of real estate project...
Stuttgart - A German insurance company is acquiring five yet-to-be-built apartment buildings on Feldmochinger Strasse in Munich by way of a forward deal. Construction has commenced. The "Daheim" project...
12/07/2023
Real Estate Transfer Tax and Share Deals – The story continues
The current discussion draft of the Real Estate Transfer Tax ("RETT") Amendment Act wants to tackle RETT-optimised share transactions even fur­ther.Ac­cord­ing to a current discussion draft of the Federal...
15/05/2023
Federal Administration Office (Bundes­ver­wal­tung­samt or BVA) specifies extended...
The BVA recently confirmed far-reaching reporting obligations to the Transparency Register for foreign legal entities with real estate ownership in GermanyIn its most recent FAQ dated 5 May 2023, the...
27/04/2023
CMS advises Merckle Group on acquisition of office complex from Demire
Stuttgart – Ulmer Posthöfe GmbH, part of the real estate arm of the Merckle Group, has acquired a Telekom property in Ulm from Demire. The property at Bahnhofplatz 2, Olgastraße 63 and 67 and Zeit­blom­straße...
31/01/2023
Photovoltaik, Immobilien und Steuerrecht
Faced with the ongoing energy crisis and ESG compliance requirements, companies are constantly asking themselves how they can deal with rising electricity prices and what energy supply alternatives are available. One environmentally friendly solution is often mentioned: photovoltaic systems. In today’s podcast in the “bei­geSTEUERt” series, Dr Hendrik Arendt talks to Dr Niklas Ganssauge, Dr Sebastian Orth­mann and To­bi­as Schneider about the issues raised by PV systems in relation to real estate law, energy law & tax law.
22/12/2022
CMS advises Deutscher Sparkassenverlag on acquisition of new headquarters...
Stuttgart – The DSV Group, the central services provider of Spar­kassen-Fin­an­z­gruppe (Savings Banks Financial Group), has acquired two phases of the W2 Campus at Synergiepark in Stuttgart’s Vaihingen...
10/11/2022
CMS advises Allianz Lebens­ver­sicher­ungs-AG on sale of mixed-use Central...
Stuttgart – Allianz Lebens­ver­sicher­ungs-AG has sold the mixed-use Central One property in Stuttgart to global real estate investor and developer Hines. Hines is acquiring the property for its open-ended...
11/10/2022
CMS advises Ver­sicher­ung­skam­mer on acquisition of new build project B.munich
Stuttgart – The Ver­sicher­ung­skam­mer Group has acquired the B. munich new build project, which is located close to Munich’s main railway station. The acquisition is a forward deal conducted by investment...
11/10/2022
CMS advises Ver­sicher­ung­skam­mer on investment in office and retail building...
Stuttgart – International property investment manager Savills Investment Management (Savills IM) has advised on the acquisition of a newly constructed office and retail property at Kurfürstendamm 12...
19/08/2021
CMS advises Rieter Holding AG on acquisition of Saurer Spinning Solutions...
Frankfurt/Main – Swiss firm Rieter Holding AG and Saurer Intelligent Technology Co. Ltd. have signed an agreement on the acquisition of three businesses from Saurer Spinning Solutions GmbH und Co. KG...