{"id":4594,"date":"2026-02-01T18:02:31","date_gmt":"2026-02-01T17:02:31","guid":{"rendered":"https:\/\/staging.ut-lawyer.de\/cross-border-tax-related-matters-2\/"},"modified":"2026-10-11T19:16:59","modified_gmt":"2026-10-11T17:16:59","slug":"cross-border-tax-related-matters","status":"publish","type":"page","link":"https:\/\/unkelbach-tomczak.law\/en\/areas-of-practice\/cross-border-tax-related-matters\/","title":{"rendered":"Cross-border Tax Matters"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Legal Advice on International Tax Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Inter\u00adna\u00adtion\u00adal busi\u00adness rela\u00adtion\u00adships, share\u00adhold\u00adings and per\u00adson\u00adal wealth arrange\u00adments can give rise to com\u00adplex tax and cor\u00adpo\u00adrate law ques\u00adtions. Dif\u00adfer\u00adent nation\u00adal tax rules, dou\u00adble tax\u00ada\u00adtion treaties and cor\u00adpo\u00adrate law require\u00adments may inter\u00adact and need to be con\u00adsid\u00adered together.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a Ger\u00adman attor\u00adney-at-law and cer\u00adti\u00adfied spe\u00adcial\u00adist in tax law (<em>Fachan\u00adw\u00e4ltin f\u00fcr Steuer\u00adrecht<\/em>), I advise busi\u00adness\u00ades, entre\u00adpre\u00adneurs, share\u00adhold\u00aders and high-net-worth indi\u00advid\u00adu\u00adals on Ger\u00adman tax law mat\u00adters with an inter\u00adna\u00adtion\u00adal dimension.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">My prac\u00adtice focus\u00ades on the legal assess\u00adment of Ger\u00adman tax require\u00adments in an inter\u00adna\u00adtion\u00adal con\u00adtext and on devel\u00adop\u00ading and legal\u00adly safe\u00adguard\u00ading appro\u00adpri\u00adate arrange\u00adments. In doing so, I take into account my clients\u2019 com\u00admer\u00adcial and per\u00adson\u00adal interests.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Typical Cross-Border Tax Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Inter\u00adna\u00adtion\u00adal tax ques\u00adtions arise both in busi\u00adness activ\u00adi\u00adties and through changes in per\u00adson\u00adal cir\u00adcum\u00adstances and wealth arrangements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">My advice par\u00adtic\u00adu\u00adlar\u00adly covers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Relo\u00adca\u00adtion from or to Ger\u00admany, includ\u00ading Ger\u00adman exit taxation<\/li>\n\n\n\n<li>Inter\u00adna\u00adtion\u00adal share\u00adhold\u00ading and hold\u00ading structures<\/li>\n\n\n\n<li>Share\u00adhold\u00adings in for\u00adeign companies<\/li>\n\n\n\n<li>Cross-bor\u00adder busi\u00adness activ\u00adi\u00adties and investments<\/li>\n\n\n\n<li>Tax mat\u00adters relat\u00ading to for\u00adeign assets and inter\u00adna\u00adtion\u00adal asset transfers<\/li>\n\n\n\n<li>Cross-bor\u00adder cor\u00adpo\u00adrate reorganisations<\/li>\n\n\n\n<li>Dou\u00adble tax\u00ada\u00adtion issues and the appli\u00adca\u00adtion of dou\u00adble tax\u00ada\u00adtion treaties<\/li>\n\n\n\n<li>Legal struc\u00adtur\u00ading and safe\u00adguard\u00ading of inter\u00adna\u00adtion\u00adal\u00adly ori\u00adent\u00aded cor\u00adpo\u00adrate arrangements<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">My advice may involve prepar\u00ading a planned trans\u00adac\u00adtion, review\u00ading exist\u00ading struc\u00adtures or clar\u00adi\u00adfy\u00ading a spe\u00adcif\u00adic tax law question.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">German Exit Taxation and International Shareholdings<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A par\u00adtic\u00adu\u00adlar area of my pro\u00adfes\u00adsion\u00adal exper\u00adtise con\u00adcerns Ger\u00adman exit tax\u00ada\u00adtion and the tax con\u00adse\u00adquences of cross-bor\u00adder changes in res\u00adi\u00addence and share\u00adhold\u00ading arrangements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For entre\u00adpre\u00adneurs and share\u00adhold\u00aders in par\u00adtic\u00adu\u00adlar, relo\u00adcat\u00ading from Ger\u00admany can have sig\u00adnif\u00adi\u00adcant tax impli\u00adca\u00adtions. Changes to inter\u00adna\u00adtion\u00adal share\u00adhold\u00ading struc\u00adtures may also trig\u00adger tax con\u00adse\u00adquences that should be con\u00adsid\u00adered at an ear\u00adly&nbsp;stage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I have pub\u00adlished sev\u00ader\u00adal arti\u00adcles on Ger\u00adman exit tax\u00ada\u00adtion under Sec\u00adtion 6 of the Ger\u00adman For\u00adeign Tax Act (<em>Au\u00dfen\u00ads\u00adteuerge\u00adsetz \u2013 AStG<\/em>) and the imple\u00admen\u00adta\u00adtion of the <span class=\"caps\">EU<\/span> Anti-Tax Avoid\u00adance Direc\u00adtive (<span class=\"caps\">ATAD<\/span>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A selec\u00adtion of these arti\u00adcles is avail\u00adable under <strong><a href=\"https:\/\/unkelbach-tomczak.law\/en\/insights\/publications\/\" data-type=\"page\" data-id=\"4881\">\u201cPub\u00adli\u00adca\u00adtions\u201d<\/a><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Law, Corporate Law and International Rules<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cross-bor\u00adder mat\u00adters often can\u00adnot be assessed by ref\u00ader\u00adence to indi\u00advid\u00adual tax pro\u00advi\u00adsions&nbsp;alone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cor\u00adpo\u00adrate struc\u00adtures, share\u00adhold\u00ading arrange\u00adments, con\u00adtrac\u00adtu\u00adal agree\u00adments and lia\u00adbil\u00adi\u00adty-relat\u00aded issues may be just as rel\u00ade\u00advant to the tax treat\u00adment of a mat\u00adter as domes\u00adtic tax leg\u00adis\u00adla\u00adtion and inter\u00adna\u00adtion\u00adal treaties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I assist my clients in under\u00adstand\u00ading these inter\u00adde\u00adpen\u00adden\u00adcies, assess\u00ading legal risks and devel\u00adop\u00ading appro\u00adpri\u00adate struc\u00adtur\u00ading options.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The cen\u00adtral ques\u00adtion is how busi\u00adness or per\u00adson\u00adal deci\u00adsions can be legal\u00adly imple\u00adment\u00aded while tak\u00ading Ger\u00adman tax and cor\u00adpo\u00adrate law require\u00adments into account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Typ\u00adi\u00adcal sit\u00adu\u00ada\u00adtions and their legal impli\u00adca\u00adtions are also dis\u00adcussed in my arti\u00adcle <strong><a href=\"https:\/\/unkelbach-tomczak.law\/en\/insights\/coordinating-cross-border-matters-effectively\/\" data-type=\"page\" data-id=\"4661\">\u201cCoor\u00addi\u00adnat\u00ading Cross-Bor\u00adder Mat\u00adters Effec\u00adtive\u00adly\u201d<\/a><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cooperation with Tax Advisers and International Professionals<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Inter\u00adna\u00adtion\u00adal tax mat\u00adters fre\u00adquent\u00adly require coop\u00ader\u00ada\u00adtion between sev\u00ader\u00adal pro\u00adfes\u00adsion\u00adal advisers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I work along\u00adside tax advis\u00aders, pro\u00advid\u00ading inde\u00adpen\u00addent legal advice on tax law mat\u00adters, the legal struc\u00adtur\u00ading of cor\u00adpo\u00adrate arrange\u00adments and the draft\u00ading and review of rel\u00ade\u00advant agreements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where a mat\u00adter requires advice on for\u00adeign law, I involve appro\u00adpri\u00adate\u00adly qual\u00adi\u00adfied pro\u00adfes\u00adsion\u00adals in the rel\u00ade\u00advant juris\u00addic\u00adtion where necessary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This approach allows dif\u00adfer\u00adent nation\u00adal require\u00adments to be con\u00adsid\u00adered while main\u00adtain\u00ading a clear dis\u00adtinc\u00adtion between the pro\u00adfes\u00adsion\u00adal respon\u00adsi\u00adbil\u00adi\u00adties of the advis\u00aders involved.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fur\u00adther infor\u00adma\u00adtion is avail\u00adable under <strong><a href=\"https:\/\/unkelbach-tomczak.law\/en\/areas-of-practice\/cooperation-with-tax-advisers\/\" data-type=\"page\" data-id=\"4601\">\u201cCoop\u00ader\u00ada\u00adtion with Tax Advis\u00aders\u201d<\/a><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Individual Legal Advice<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cross-bor\u00adder tax mat\u00adters may require com\u00adpre\u00adhen\u00adsive legal analy\u00adsis and struc\u00adtur\u00ading. In oth\u00ader cas\u00ades, the focus is on a clear\u00adly defined indi\u00advid\u00adual legal question.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The nature and scope of my advice depend on the par\u00adtic\u00adu\u00adlar cir\u00adcum\u00adstances. This may involve legal sup\u00adport for an inter\u00adna\u00adtion\u00adal cor\u00adpo\u00adrate reor\u00adgan\u00adi\u00adsa\u00adtion, a review of an own\u00ader\u00adship struc\u00adture or an assess\u00adment of spe\u00adcif\u00adic tax impli\u00adca\u00adtions aris\u00ading from a pro\u00adposed decision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I place impor\u00adtance on care\u00adful analy\u00adsis, clear expla\u00adna\u00adtions of legal issues and prac\u00adti\u00adcal recommendations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frankfurt am Main \u2013 Office Location<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">My law office is locat\u00aded in Taunus\u00adTurm, in Frank\u00adfurt\u2019s finan\u00adcial district.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I advise busi\u00adness\u00ades, entre\u00adpre\u00adneurs, share\u00adhold\u00aders and pri\u00advate indi\u00advid\u00adu\u00adals based in Frank\u00adfurt, the Rhine-Main region and beyond. In inter\u00adna\u00adtion\u00adal mat\u00adters, I also assist clients who reside abroad or have busi\u00adness inter\u00adests out\u00adside Germany.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meet\u00adings can be arranged by pri\u00ador appoint\u00adment, either in per\u00adson at my office or via video conference.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contact<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Would you like to clar\u00adi\u00adfy a cross-bor\u00adder tax mat\u00adter, review an inter\u00adna\u00adtion\u00adal share\u00adhold\u00ading struc\u00adture or pre\u00adpare a legal arrangement?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You are wel\u00adcome to briefly out\u00adline your enquiry. I will con\u00adtact you to dis\u00adcuss the appro\u00adpri\u00adate next steps and the poten\u00adtial scope of my engagement.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/unkelbach-tomczak.law\/en\/contact\/\">Con\u00adtact&nbsp;Me<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Legal Advice on Inter\u00adna\u00adtion\u00adal Tax Mat\u00adters Inter\u00adna\u00adtion\u00adal busi\u00adness rela\u00adtion\u00adships, share\u00adhold\u00adings and per\u00adson\u00adal wealth arrange\u00adments can give rise to com\u00adplex tax and cor\u00adpo\u00adrate law ques\u00adtions. Dif\u00adfer\u00adent nation\u00adal tax rules, dou\u00adble tax\u00ada\u00adtion treaties and cor\u00adpo\u00adrate law require\u00adments may inter\u00adact and need to be con\u00adsid\u00adered togeth\u00ader. As a Ger\u00adman attor\u00adney-at-law and cer\u00adti\u00adfied spe\u00adcial\u00adist in tax law (Fachan\u00adw\u00e4ltin f\u00fcr&nbsp;[\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":4484,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_titles_title":"Cross-border Tax Matters | Legal Advice Frankfurt","_seopress_titles_desc":"Legal analysis and coordination of international tax-related matters involving multiple 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