Caution when the tax office estimates

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Caution when the tax office estimates

The estimation of income and expenditure is everyday business for the tax authorities. However, these

New rules on real estate transfer tax: sellers of GmbHs must react by 1 July 2021.

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New rules on real estate transfer tax: sellers of GmbHs must react by 1 July 2021.

Until now, the sale of shares in real estate corporations was tax-exempt unless a shareholder directly

Germany simplifies mergers also in relation to Switzerland, USA and other third countries

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Germany simplifies mergers also in relation to Switzerland, USA and other third countries

With the draft of the Act on the Modernisation of Corporate Income Tax Law of 17 March 2021, the Federal

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Advisor

Dr. jur. Ingo Kleutgens

Lawyer, tax advisor, specialist advisor on international tax law

Dr Ingo Kleutgens has more than 20 years of professional experience in the field of law and tax. His main areas of expertise are international tax law, investment fund structuring and corporate restructuring. His goal is to merge tax advice and legal advice into a single unit that makes it possible to efficiently combine data-driven tax advice with intelligent legal and structuring advice.

He is Vice President of the Chamber of Tax Advisors in Hesse, member of the International Tax Law Committee of the Federal Chamber of Tax Advisors, member of the Board of Tax Advisors in Hesse. He regularly organises the International Tax Day of the Chamber of Tax Advisors in Hesse.

married, 4 children

Professional career:

1995 – 2000KPMG, Associate in the Tax Legal Department
2000 – 2002Clifford Chance, Associate in the Tax Department
2002 – 2016Mayer Brown LLP, Head of the Tax Department
2016 – 2018Weil Gotshal Manges LLP, Tax Partner
2018 – 2021Andersen, Partner in the Tax Department
2021Kleutgens Advisors Steuerberatungsgesellschaft und Rechtsanwaltsgesellschaft mbH

Publications

Comments:

Commentary on §§ 20 – 22 InvStG in: Moritz/Jesch /Mann, Investmentsteuergesetz Frankfurter Kommentar, 2nd ed. , 2020

Essays:

Tax law plans of the Grand Coalition in the coming legislative period, BB 2005, 2715 (with Astrid Poenicke)

The Amended Double Taxation Treaty between the USA and Germany, RIW Supplement 2006 (with Patrick Sinewe)

International Aspects of the Investment Tax Act on the Basis of the AIFM Tax Adjustment Act, IStR 2014, 280 (with Cornelia Geißler)

BMF: Questions of interpretation on the Investment Tax Act – investment provisions, REIT shares, addition taxation, RdF 2015, 81

BFH: Investor taxation in the case of an equity fund managed in US dollars, comment on BFH 2016 (I R 63/15), RdF 2017, 166

Turnover taxation of management services of regulated investment funds (with Matthias Golz), DB 2016,16

Cum/ex or cum/cum old cases: Limitation of payment under section 228 AO in the case of recovery of capital gains tax already refunded or credited, FR 2018, 774