LAWYER NOTARY TAX CONSULTANT DR. CHRISTOPH HERRMANN, LL.M.

MONOGRAPH

The Income Tax Treatment of the Carried Interest of Initiators of Private Equity Fonds. A comparative analysis of the US and German tax systems and the possible incorporation of U.S. reform proposals into German tax law, Duncker & Humblot Berlin 2015 (Schriften zum Steuerrecht, volume 122. Book (brochure) ISBN 9783428145782, E-book (pdf-file) ISBN 9783428545780)

ESSAYS, NEWSLETTER CONTRIBUTIONS, LAW JOURNAL ARTICLES

• Die Beschäftigung von Asylsuchenden – arbeitsrechtliche, sozialversicherungsrechtliche und steuerrechtliche Besonderheiten [The employment of asylum seekers – special features of labour law, social security law and tax law], DStR 2016, p. 2469 et seq. (together with Dr. Ulrike Schillinger)
• Ernstliche Zweifel an den Vorschriften zur Hinzurechnungsbesteuerung bei Einkünften aus in der Schweiz ansässigen Zwischengesellschaften, zum Beschluss des Finanzgerichts Baden-Württemberg vom 12. August 2015, 3 V 4193/13 (EFG 2016, 17) [Serious doubts about the CFC rules on taxation of income from intermediary companies domiciled in Switzerland, ruling of the Tax Court Baden-Württemberg], Co-author, Newsletter article January 2016
• Ertragsteuerliche Behandlung der aufgrund eines Gesellschafterwechsels gemäß § 1 Abs. 2a GrEStG ausgelösten Grunderwerbsteuer [Income tax treatment of the real estate transfer tax triggered by a change of shareholder pursuant to Section 1 (2a) German Real Estate Transfer Tax Act], judgment of the Federal Tax Court of 02 September 2014, IX R 50/13 (DStR 2015, 291; BFH/NV 2015, 425), Co-Author, Newsletter Article April 2015
• Ab 1. August 2014: Grunderwerbsteuer auch in Hessen 6 Prozent [From 1 August 2014: Land transfer tax 6 per cent also in Hesse], Co-author, Newsletter Article Juli 2014
• Vorliegen einer umsatzsteuerlichen Geschäftsveräußerung im Ganzen und kaufvertragliche Ausübung einer Umsatzsteueroption [Existence of a sales tax transaction sale as a whole and exercise of a sales tax option under the sales contract], on the BMF letter of 23 October 2013 (BStBl. I 2013, 1304) and of 11 December 2013 (IV D 2 – S 7100-b/13/10001), Co-author, Newsletter article January 2014
• Der vormalige „Altgesellschafter“ [The former “old shareholder”], on the judgment of the Federal Tax Court of 16 May 2013, II R 3/11, on the interpretation of Section 1 (2a) German Real Estate Transfer Tax Act, Deutscher AnwaltSpiegel 20/2013
• Erklärung der (unbedingten) Option zur Umsatzsteuerpflicht in Grundstückskaufverträgen [Declaration of the (unconditional) option of VAT liability in property purchase contracts], on the orders of the Regional Finance Office Frankfurt am Main of 11 March 2013, S-7198 A – 25 – St 11, DB 2013, 967 (BB 2013, 1127), and of the Regional Finance Office Lower Saxony of 14 February 2013, S 7198 – 117 – St 173, DStR 2013, 918, Co-author, Newsletter Article July 2013
• Ist der RETT-Blocker jetzt am Ende? [Is the RETT blocker at its end?], Co-author, Newsletter article June 2013
• Abschaffung der anteiligen Steuerbefreiung der erfolgsabhängigen Initiatoren-Vergütung bei Private Equity-Fonds (sog. „Carried Interest“)? [Abolition of the proportionate tax exemption of the performance-related initiator remuneration for private equity funds (so-called “carried interest”)?], on the draft law of the federal states for the further simplification of tax law 2013, on the planned cancellation of Section 3 No. 40a German Income Tax Act (proportionate tax exemption of the carried interest) and the change of Section 18 (1) No. 4 German Income Tax Act, Co-author, Newsletter article January 2013
• Grunderwerbsteuer auch in Hessen 5 Prozent [Land transfer tax 5 per cent also in Hesse], Co-author, Newsletter Article November 2012
• Mögliche Einschränkung von Gestaltungen zur Vermeidung von Grunderwerbsteuer bei Übertragung von Anteilen an grundstückshaltenden Gesellschaften („RETT-Blocker-Strukturen“) [Possible restriction of arrangements to avoid real estate transfer tax when transferring shares in companies holding real estate (“RETT blocker structures”)], on the Federal Council’s opinion on the draft Annual Tax Act 2013 of 6 July 2012 (Federal Council publication 302/12) and the Federal Government’s reply of 5 September 2012 as well as the formulation aid of the Federal Ministry of Finance of 19 September 2012, Co-author, Newsletter article October 2012
• Tax concession in the Energy Tax and Electricity Tax Act for companies in the producing industry in special cases (“peak compensation”), on the planned amendment/introduction of §§ 55, 66b Energy Tax Act and §§ 10, 12 Electricity Tax Act, Co-author, Newsletter article October 2012
• Vergütung einer „isolierten Haftungsübernahme“ umsatzsteuerpflichtig – Neue höchstrichterliche Rechtsprechung und Änderung der Verwaltungsauffassung [Remuneration of an “isolated assumption of liability” subject to turnover tax – New Supreme Court case law and change in administrative opinion], on the judgment of the Federal Tax Court of 3 March 2011, V R 24/10; and the letter of the Federal Ministry of Finances of 14 November 2011, 1158; section 1.6 para. 6 turnover tax application decree), Co-author, Newsletter article July 2012
• Steuerbefreiung bei EU-internen Lieferungen – BFH korrigiert Finanzverwaltung [Tax exemption for intra-EU deliveries – BFH corrects tax administration], Deutscher AnwaltSpiegel 10/2009 (Co-author)

LECTURES

• “Bequeathing and giving away. Options under inheritance and tax law until the planned amendment of the Inheritance Tax Act on 1 July 2016“, lecture upon the invitation of Merck Fink & Co. Privatbankiers, Stuttgart branch, at the premises of the Chamber of Industry and Commerce Stuttgart on 2 March 2016, lecture (together with Prof. Dr. Robert Lehleiter)
• “Legal Issues of Virtual Stock Options”, lecture (together with Dr. Guido Ruegenberg) at the FinTech event euro finance tech on 19 November 2015 in Frankfurt am Main (Congress centre of the Frankfurt Fair)
• “The Future of the Share Deal?”, impulse lecture at the event “Strategic inspiration for the region” of the Real Estate Forum Rhine-Main on 25 November 2014 at Intercontinental Hotel in Frankfurt am Main
• “Final ‘Off’ of the RETT blocker. Design considerations for the new right”, lecture (co-author) in Munich on 23 July 2013
• „Selected Tax Aspects of Real Investments in Turkey“, lecture (together with Martijn de Jong, Amstone Tax Lawyers B.V.) at the event “Real Estate Investments in Turkey” on 24 April 2013