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Dr Gottfried Breuninger

Partner, German Head of Tax

Munich

Image of Gottfried Breuninger
Dr Gottfried Breuninger

Partner, German Head of Tax

Munich

Gottfried is head of German tax practice and Chair of tax global. He is one of the leading German tax law experts and draws on more than 30 years’ experience of advising our clients on German corporate tax and international tax matters. He advices regularly on tax audits and has a substantial track record on tax litigation proceedings. His focus lies on Tax Dispute resolution, in particular advising financial institutions on investigations and tax audits of complex tax driven transactions. This includes the representation of companies with regard to disputed tax at the interface of criminal tax law.

Gottfried frequently lectures at corporate tax and international tax seminars and has published numerous articles on tax matters. He is a member of the board of the Bavarian IFA, a member of the Professional Institute of Tax Advisers (Fachinstitut der Steuerberater) and is frequently recommended as a leading German tax specialist by various independent publications such as JUVE Handbook 2019/2020, Chambers Europe 2019 and Legal 500 2020.

News & insights

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Publications: 29 MARCH 2021

Need to amend existing profit-and-loss transfer agreements under revised section 302 AktG

By circular dated 24 March 2021, the German Federal Ministry of Finance granted a period at the latest until the end of 31 December 2021 for amending profit-and-loss transfer agreements concluded or…

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Publications: 12 FEBRUARY 2021

Rights granted abroad – Will withholding tax still be due in Germany after all?

BMF performs another U-turn with its government bill of 20 January 2021 and now intends to uphold limited tax liability.

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Publications: 23 DECEMBER 2020

German lawmaker enacts the 2020 Annual Tax Act

After the German Bundestag (lower house of German legislature) has passed the 2020 Annual Tax Act (JStG 2020, in the version of the resolution recommendation of the Finance Committee of the German…

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Publications: 30 NOVEMBER 2020

Rights granted abroad – Withholding tax due in Germany?

Draft bill published on 19 November 2020 offers hope that an unnecessary tax discussion may be brought to an end

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Expertise

Practices

Tax

Sectors

Private Equity

Office

Munich

Allen & Overy LLP
Maximilianstraße 35
80539 Munich

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Qualifications

Professional

Admitted as German Rechtsanwalt, 1989

Academic

Dr iur, University of Tübingen, Germany, 1990

Published work

Recent:

  • Breuninger G., Commentary to BFH, I R 73/16, GmbHR 2019, 729
  • Breuninger G., Frey J. (2019) "Steuerliche und bilanzielle Aspekte von Anleiheemissionen" Kapitel 19 in Habersack/Mülbert/Schlitt, Unternehmensfinanzierung am Kapitalmarkt, Verlag Dr. Otto Schmidt, Köln, 4. Aufl. 2019
  • Breuninger G. (2018) "Grundlagen internationaler Organschaft", Kapitel 25 in Prinz/Witt: Steuerliche Organschaft, Verlag Dr. Otto Schmidt, Köln, 2. Aufl. 2018
  • Breuninger G. (2015) "Grundlagen internationaler Organschaft", Kapitel 25 in Prinz/Witt: Steuerliche Organschaft, Verlag Dr. Otto Schmidt, Köln, 1. Aufl. 2015, 943 ff
  • Breuninger G. (2015) "Luxemburg Leaks und Steuerstandort Deutschland - das Beihilferecht im Fokus der Kommission", DB 13/2015
  • Breuninger G. (2014) "Quo Vadis § 8c KStG? Zum Entwurf des BMF-Schreibens zu § 8c KStG", GmbH 11/2014
  • Breuninger G., Ernst M. (2012) "Debt-Mezzanine-Swap und die Unmaßgeblichkeit der Maßgeblichkeit - Anmerkungen zur Kurzinformation der OFD Rheinland vom 14.12.2011", GmbHR 9/2012, 494 ff
  • Breuninger G. , Ernst M. (2011) "§ 8c KStG im "Zangengriff" von Europa- und Verfassungsrecht Sanierungsklausel und Beihilferecht nach der Negativentscheidung der EU-Komission", GmbHR 13/2011, 673 ff
  • Breuninger G. "Die Zentralfunktion des Stammhauses bei grenzüberschreitenden Verschmelzungen" Kapitel in Steuerzentrierte Rechtsberatung, Festschrift für Harald Schaumburg zum 65. Geburtstag, 587 ff : Spindler, Tipke, Roedder
  • Breuninger G., Winkler H. (2011) "Die Anwendung des § 8 b Abs. 7 KStG im Rahmen von Kapitalerhöhungen und Sacheinlagen – Chancen und Risiken?", Ubg 1/2011, 13 ff
  • Breuninger G., Müller M. (2011) "Erwerb und Veräußerung eigener Anteile nach BilMoG. Steuerrechtliche Behandlung – Chaos perfekt?", GmbHR 1/2011, 10 ff
  • Breuninger G., Ernst M. (2010) "Der Beitritt eines rettenden Investors als (stiller) Gesellschafter und der "neue" § 8c KStG", GmbH Rundschau, 11/2010, 256 ff
  • Breuninger G., Hemels S., Rompen J., et.al. (2010) "Freedom of Establishment or Free Movement of Capital: Is there an Order of Priority? Conflicting Visions of National Courts and the ECJ EC", Tax Review, 1/2010, 19 ff