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Tax advisor, Solicitor, Dipl.-Kfm (MBA)

Prior experience:

  • Studied law and business administration in Munich
  • Awarded doctorate at the Ludwig Maximilians University in Munich
  • Worked for one and a half years for a Big Four accounting firm providing tax advice to international companies
  • Worked for nineteen years as a solicitor and tax advisor in major international law firms (most recently as a partner at Freshfields Bruckhaus Deringer)
  • Partner at LKC since April 2007 (based in Gruenwald)

Key focus areas:

  • International tax law
  • Tax court proceedings
  • Property tax law

Dr. Stephan Salzmann specialises in the areas of structuring property investments, international taxation and tax-efficient structuring of corporate restructuring and transactions.

He is a regular speaker and participant in panel discussions on national and international taxation for various organizers, including the German Lawyers’ Institute (DAI), the Federal Finance Academy and the German Association for International Tax Law (IfA). He is also the author of numerous publications in this field, most recently:

  • No legal interpretation of the domestic definition of permanent establishment, IStR 2016, p. 309 ff
  • Is it justified by the legislature to continue combating “cum / cum deals” in a cross-border context? IStR 2017, p. 125 ff
  • Do you still need clarification on the old gold trading cases? At the same time, comments on the BFH rulings v. 01/19/2017 – IV R 10/14 and IV R 50/14, DStR 2017, p. 978 ff
  • The denial of relief from capital gains taxes according to § 50j EStG – an example of disproportionate legislation, IStR 2018, 62 ff
  • Extension of the limited tax liability to the sale of foreign real estate corporations, IStR 2019, 67 ff
  • Tax information, in Ring / Grziwotz (ed.), Systematischer Praxiskommentar GmbH-Recht, 3rd edition 2019
  • Cum-Ex: Proof of payment of capital gains tax required, comment on the judgment of the FG Köln v. 07/19/2019 – 2 K 2672/17, IStR 2020, p. 178 ff
  • Cum-cum: economic ownership and misuse of design, comment on the judgment of the FG Hessen v. January 28, 2020 – 4 K 890/17, IStR 2020, 628 ff
  • Tax law of partnerships, in Ring / Grziwotz (Ed.), Systematic Praxiskommentar Partnership Law, 2nd edition 2020

Dr. Stephan Salzmann was born in Munich on May 13, 1960 and now lives with his family in Gruenwald. He is married with three daughters.

Dr. Stephan Salzmann is your contact person for corporate restructuring (reorganisation-mergers-change of form etc.), international tax law, property tax law and transactions, tax court proceedings.

E-Mail: stephan.salzmann@lkc.de
Telefon: +49 89 546701-0