German Tax Law & Treaty Policy

Prof. Dr. Heike Jochum

Born in the southwest of Germany in 1968. She has been Head of the Institute for Finance and Tax Law at the University of Osnabrueck since 2006. She is a member of the IFA and of the European Association of Tax Law Professors (EATLP). In 2010, she was chosen as Dean of the Law Faculty at Osnabrueck. Together with distinguished scholars from the University of Tilburg she founded the German-Dutch research center on taxation of cross-border issues in 2012. She is lecturing at the WU Vienna as well giving classes in the International LL.M. International Tax Law. Taking into account the special needs of international students she publishes a booklet in English language "Introduction to German Tax Law". In cooperation with the South-West University of Chongqing this booklet is translated for Students in China.

Prof. Dr. Steffen Lampert

In 2011, Prof. Dr. jur. habil. Steffen Lampert joined the Institute and developed our expertise in international and corporate tax law even further besides our established focuses on manifold areas of domestic and international taxation. He is an active members of IFA, the EATLP and EUCOTAX (European Universities COoperating on Taxes) lecturing in international programs e.g. at the WU Vienna.

Prof. Dr. Jens Schönfeld

Lawyer since 2004, certified tax lawyer.

Study of economics in Berlin (1996 Diplom-Kaufmann). Study of law in Berlin and Kiel (2004 Dr. iur., University of Bonn). Partner since 2009.

Winner of the European Research Prize in 2001 and the Albert Hensel Prize in 2004.
Guest lecturer at the Bundesfinanzakademie (German Federal Finance Academy). Lecturer at the University of Osnabrück. Editor of the journal “Internationales Steuerrecht“ (International Tax Law Review).

Member of the executive board and advisory committee of the Deutsche Steuerjuristische Gesellschaft (German Tax Law Society). Member of the International Fiscal Association. 

Dr. F. Schmitz-Herscheidt

Dr. Fabian Schmitz-Herscheidt, LL.M. studied German law at the University of Münster with an additional focus on French law and language. He holds a Master of Laws degree from the University of Edinburgh where he graduated “with distinction” in 2002 having attended courses in International Taxation, Company Law und Law of Obligations. Back at the University of Münster, he was awarded with the degree of “Dr. jur.” in 2004 for his dissertation about „Limitation of loss relief at the restructuring of companies“ (Institute of tax law, Prof. Dr. Birk). In July 2009, he was appointed a judge at the tax court of Münster. He is a member of the 13. senate of the court which mainly has jurisdiction on income tax and corporate tax law. Furthermore, he was assigned functions in the administration of the court.

Dr. J. N. Bittermann

Dr. Jan Niklas Bittermann

  • Legal studies at the University of Osnabrück
  • With Noerr since 2017
  • Admitted to the Düsseldorf Chamber of Lawyers

Expertise:

  • Tax planning for mid-cap companies and high-net-worth individuals
  • Endowment and foundations law
  • Company and group tax law
  • International tax law
  • Mergers & Acquisitions.

 

Dr. Philipp Kepper

Dr. Philipp Kepper, MA in Taxation (London), born in 1984, studied law at the University of Osnabrück. He graduated in 2011 and moved to the UK where he completed the postgraduate course “MA in Taxation” at the University of London in 2012. Additionally, he worked as a research assistant at the Legal Studies Institute of Finance and Tax Law at the University of Osnabrück from 2011 to 2013. From 2012 onwards, he participated in the German-Dutch Tax Law Center of the Universities of Osnabrück, Münster and Tilburg. Subsequently, Dr. Kepper was a doctoral candidate and a research assistant for Henkel AG & Co. KGaA. Afterwards, he began his legal clerkship in the district of the higher regional court of Celle, during which he (inter alia) worked at the tax court of Lower Saxony and in the tax group of Gleiss Lutz, Hamburg. He finished his legal clerkship in 2015 with the second state examination and completed his dissertation in 2017. Since 2016, Dr. Kepper works for the law firm Kapp, Ebeling & Partner mbB in Hannover, which specialises in tax, corporation and inheritance law.

Dipl.-Jur. Till Meickmann

Dipl.-Jur. Till Meickmann was born in 1988. In October 2007 he began his law studies at the University of Osnabrück. He completed his studies with the First State Exam in March 2013. Afterwards he started his PhD concerning procedural aspects of international taxation. He worked as Research & Teaching Assistant at the Institute for Finance and Tax Law at the University of Osnabrück from May 2013 to January 2017. Among other things he supervised a cross-border research project with The Netherlands during this period. Moreover Till teaches at the Osnabrück University of Applied Sciences and is (co-) author of various publications on national and European tax law. Since March 2017, Till passes the Legal Clerkship in the district of the Higher Regional Court of Düsseldorf.

Dr. Dirk Moldenhauer

Dr. Dirk Moldenhauer studied law at the University of Osnabrück from 2004 to 2010. During his studies he focused on German and European tax law. As a participant in the EUCOTAX Wintercourse 2008 Dr. Moldenhauer discussed the role of tax procedures in international tax competition with students from Europe and the USA. He also spent a semester at the Erasmus partner university Pázmány Péter Katolikus Egyetem in Budapest, Hungary. In May 2010, he finished his studies with the First Legal State Exam.

In 2014 Dr. Moldenhauer successfully completed his legal traineeship (from 2012 to 2014) at the Oberlandesgericht (Higher Regional Court) Oldenburg with the Second Legal State Exam. As a trainee he worked at the Landgericht (District Court) Osnabrück, the Osnabrück prosecutor's office, and in Freshfields Bruckhaus Deringer’s tax practice in Düsseldorf. In July 2014, the University of Osnabrück, Department of Law, awarded Dr. Moldenhauer a doctorate in law. Since February 2015 Dr. Moldenhauer has been working as a lawyer at Freshfields Bruckhaus Deringer’s tax practice in Düsseldorf. He advises clients on all aspects of corporate taxation with a special focus on reorganisations and partnerships.

Dr. Moldenhauer regularly publishes articles in law journals and lectures at the University of Osnabrück since the winter semester of 2016/2017.

Dr. Sebastian Müller

Dr. Sebastian Müller LL.M. Tax

Born in Braunschweig 1983. Sebastian Müller studied law at the University of Osnabrück. Following the first state examination in 2009, he worked for the legal studies institute of finance and taxation at the University of Osnabrück where he also qualified as a master of tax law (LL.M. tax). Subsequently, Mr. Müller passed his legal traineeship at higher regional court Köln and in Reykjavik (Iceland) and Pretoria (South Africa). In 2014, he completed his second state examination. As of 2015, he is working as a lawyer in the Frankfurt branch of CMS Hasche Sigle.

Dipl.-Jur. Maria Reinert

Dipl.-Jur. Maria Reinert

born in 1989, currently she is doing her legal clerkship at the OLG Oldenburg (Higher Regional Court of Oldenburg, Lower Saxony) with stages at the LG Osnabrück (Regional Court of Osnabrück) and the public prosecutor’s office in Osnabrück. From February 2018 she will be working in the Frankfurt a.M. office of the Law firm Gleiss Lutz as a trainee lawyer.

She studied Law at the University of Osnabrück from 2008 till 2013 with special focus on German and European Tax Law and graduated with honors. During her studies she also successfully completed a subject-specific foreign language training in English UK and additionally passed supplementary degrees in Economics at the Osnabrück University.

After graduation she started working as a research assistant at the Legal Studies Institute of Finance an Taxation at the Osnabrück University. Since 2013 she is writing a doctoral thesis on the topic “Hybrid Entities in the German International Tax Law – with special Focus on qualification conflicts under the application of double tax treaties”. This project has been supported by a doctoral scholarship of the Studienstiftung des deutschen Volkes for three years.

Since 2016 she also lectures administrative law at the University of Applied Science Osnabrück.

Maria Reinert already published several academic articles concerning Tax Law and Social Law in German as well as English language.

Dr. Benedikt Schewe

Dr. Benedikt Schewe was born in 1987. In October 2007 he began his law studies at the University of Osnabrück, which he completed with the First State Exam in January 2013. From February 2013 until June 2015 Benedikt worked as a Research Associate at Bödecker, Ernst & Partner, Düsseldorf, an investment management boutique firm specialized in legal and tax advisory for banks, insurance corporations as well as investment companies. During the same time he served as Research Associate at the Institute for Finance and Tax Law at the University of Osnabrück. Since January 2016, Benedikt passes the Legal Clerkship in the district of the Higher Regional Court of Düsseldorf, including internships at the Düsseldorf and New York office of Linklaters LLP. In July 2016 he obtained a doctorate in law (“Dr. iur.”) with a thesis on „Limited Partnerships within the Scope of Investment Regulation Law“. Moreover Benedikt is the (co-) author of publications on national and European tax law.

Dr. Philipp Thiele

Philipp advises national and international companies as well as private clients in tax-related and corporate matters. He provides comprehensive tax and legal advice in the digital media/interactive entertainment sector.

After finishing his undergraduate legal studies at the University of Osnabrück, Philipp worked as a research assistant at the Institute for Finance and Tax Law at the University of Osnabrück. Philipp went on to gain his Master of Laws (LL.M.) from the University of Edinburgh. While completing his legal training in Aachen and Cologne, Philipp worked in the tax department of an international corporate law firm in Frankfurt. He was admitted as a lawyer in 2014 and has since worked at Osborne Clarke. He is the author of various publications and a visiting lecturer at the University of Osnabrück where he also wrote his doctoral thesis (Ph.D.) in tax law.