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Dr Magnus Müller



Mueller Magnus
Dr Magnus Müller



Magnus, a German Rechtsanwalt, tax advisor and certified tax lawyer (Steuerberater, Fachanwalt für Steuerrecht), has broad experience in national and international tax matters.  His key practice area is Tax Dispute Resolution. He represents clients across business sectors, predominantly financial institutions, with regard to disputed tax positions, both vis-à-vis tax authorities and criminal prosecution authorities in case of criminal law implications.

Magnus acts for clients at all stages of procedures, ranging from tax filing and assessment procedures to tax audits and contentious administrative appeal and court procedures. He specifically focuses on negotiating consensual settlements with the competent authorities in order to avoid lengthy procedures (Alternative Tax Dispute Resolution). 

He also focuses on Tax Compliance matters, typically involving multi-jurisdictional teams from several practice groups (including Corporate, Regulatory and Litigation). His expertise comprises advice on complex internal investigations and guidance on external investigations conducted by tax and tax investigation authorities as well as the development, implementation and monitoring of appropriate measures of Tax Compliance in order to minimize tax risks (Tax Risk Management). 

In addition, Magnus advises clients on tax-related issues arising in the context of M&A transactions, pre- and post-M&A reorganisations and financing transactions on a regular basis.

Magnus is a lecturer at both the University of Passau and the University of Cologne (LL.M. Business Taxation programme).


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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Allen & Overy LLP
Maximilianstraße 35
80539 Munich

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Tax Adviser, Germany, Germany, 2013

Certified tax lawyer, Germany 2012

Admitted as German Rechtsanwalt, 2009


Second German Law Degree, Higher Regional Court of Dusseldorf, Germany, 2008

Dr iur, University of Passau, Germany, 2006

First German Law Degree, University of Passau, Germany, 2005

Published work

  • Müller M., Günther J. (2020) "Cum/Cum, die nächste - Erkenntnisse und Praxisfolgen der Entscheidung des FG Hessen vom 20.1.2020 - 4 K 890/17", RdF 2020, Seite 289 ff
  • Müller M. (2015) „Grenzüberschreitende Verlustabzugssperre des § 14 Abs. 1 S. 1 Nr. 5 KStG“, Kapitel 27, in: Prinz/Witt, Steuerliche Organschaft, 1. Auflage 2015, Seite 1011-1054
  • Müller M., van der Laage G. (2013) "Kölner Tage Organschaft 2013: 'Kleine Organschaftsreform' - praktische Umsetzung und Auswirkung", FR 15/2013
  • Breuninger G., Müller M. (2011) "Erwerb und Veräußerung eigener Anteile nach BilMoG. Steuerrechtliche Behandlung - Chaos perfekt?", GmbHR 1/2011, Seite 10 ff
  • Müller M. (2006) "Das interpersonale Korrespondenzprinzip im Einkommensteuerrecht - Eine steuersystematische Betrachtung", Dissertation, Passau