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Dr Dirk Schade

Counsel

Munich

Schade Dirk
Dr Dirk Schade

Counsel

Munich

Dirk has broad experience in the field of national and cross-border corporate taxation. His expertise does not only comprise tax planning and its contractual implementation but also mentoring clients on their preparation of tax declarations. Furthermore, Dirk represents clients in tax audits, appeals to the tax authorities and in tax court proceedings.

Apart from group taxation law, Dirk also specialises in international tax law. In this regard, he has extensive experience concerning the taxation of foreign companies with limited tax liabilities, cross-border restructurings including company valuations, taxation of permanent establishments, double taxation law and refund or indemnity of withholding tax. Moreover, Dirk focuses on the determination, documentation and defense of transfer pricing as well as on the implications for international companies in view of the implementation of BEPS measures. In addition, Dirk regularly advises on tax-related issues concerning transactions in the field of M&A, private equity and venture capital. He is very experienced in counseling clients on joint ventures as well as on real estate transfer tax.

Dirk is a lecturer at the University of Cologne (LL.M. Business Taxation programme).

News & insights

high office buildings and blue sky

Publications: 09 NOVEMBER 2021

VAT liability for supervisory board remuneration

The VAT handling of the settlement of remunerations for Supervisory Board members has been changed. Consequences resulting from these changes must be implemented by 1 January 2022 at the latest.…

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Publications: 21 JULY 2021

German administrative guidelines on cum/cum and securities transactions – A challenging revision of principles

The Federal Finance Ministry (BMF) circulated revisited guidelines regarding the allocation of economic ownership in cum/cum and securities transactions on 15 July 2021. These guidelines include some…

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building with flats

Publications: 07 MAY 2021

It’s coming after all: German real estate transfer tax reform on so called “share deals” adopted today

After much back and forth, the legislature (with the approval of the German Federal Council today) decided on the real estate transfer tax reform with effect from 1 July 2021.

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windows front

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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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, 2004

Assessor, Germany, 2003

Referendar, Germany, 2001

Academic

Dr jur, University of Bayreuth, 2012

Second German Law Degree, Higher Regional Court of Bamberg, Germany, 2003 

First German Law Degree, University of Bayreuth, Germany, 2001

Commercial Lawyer (Wirtschaftsjurist), University of Bayreuth, Germany, 2000

Published work

Schade D. (2018) Kommentar zu BFH - 29.11.2017 - I R 58/15 - "Betriebsstättenzurechnung von Ausschüttungen bei gewerblich geprägter inländischer KG mit Drittstaatsgesellschaftern", BB 2018, page 1000

Schade D., Rapp B. (2016) "Ländererlass v. 16.12.2015 zu § 8 Abs. 2 GrEStG nF – Vertrauensschutz „light“?", DStR 2016, page 657-662

Schade D., Rapp B. (2015) "Verfassungswidrigkeit des § 8 Abs. 2 GrEStG: Worauf darf der Steuerpflichtige vertrauen?", DStR 2015, page 2166-2171

Schade D., Wagner S. (2015) "Inlandsbezug bei Organträger und Organgesellschaft in grenzüberschreitenden Fällen", Chapter 27, in: Prinz/Witt, Steuerliche Organschaft, 1st edition 2015, page 977-1009

Schade D. (2012) "Die deutsche Anti-Treaty-Shopping-Regelung des § 50d Abs. 3 EStG – Zu den Grenzen und dem Bedürfnis nach einer spezialgesetzlichen Regelung", Berlin 2013, dissertation at Bayreuth University

Schade D., Breuninger G. (2008) "Verlust- und Zinsvortrags-Verlust – Endgültiges BMF-Schreiben zu § 8c KStG", Status:Recht 09/2008, page 290-291

Schade D., Breuninger G. (2008) "Entwurf eines BMF-Schreibens zu § 8c KStG – „Verlustvernichtung“ ohne Ende?", Ubg 2008, page 261-268

Schade D., Mückl N. (2008) "Unternehmensteuerreform 2008 und Steuerstrukturberatung", azur 1/2008, Praxisbericht Nr. 8

Schade D., Breuninger G., Frey J. (2008) "Zur Frage des Umfangs und Zeitpunkts des Verlustabzugsverbots bei Zuführung neuen Betriebsvermögens", GmbHR 2008, page 52-54

Schade D., Breuninger G., Frey J. (2007) "Erwerb neuen Betriebsvermögens bei innenfinanzierten Anschaffungen und Betriebswechsel", GmbHR 2007, page 1163-1166

Schade D., Breuninger G. (2007) "Fremdfinanzierter konzerninterner Beteiligungserwerb", DStR 2007, page 221-226

Schade D., Breuninger G. (2006) "Zur Frage der Buchwertfortführung in Fällen der Spaltung eines Unternehmens", GmbHR 2006, page 219-220

Schade D., Breuninger G. (2005) "Kein Ausschluss der Kapitalertragsteuererstattung bei Zwischenschaltung einer funktionslosen Holding (Änderung der Rechtsprechung), Anm. zu Urteil des BFH v. 31.5.2005", GmbHR 2005, page 1355-1357