Dr Dirk Schade
Counsel
Munich
Dr Dirk Schade
Counsel
Munich
Contact details
Dr Dirk Schade has broad experience in the field of national and cross-border corporate taxation. His expertise not only covers tax planning and its contractual implementation but also supporting clients in preparing tax returns. Furthermore, Dirk represents clients in tax audits, administrative appeal procedures with the tax authorities and in tax court proceedings.
Besides the general issues of group taxation, Dirk also specialises in international tax law. In this context, his extensive experience includes expertise on the taxation of foreign companies with limited tax liability, cross-border restructurings including company valuations, taxation of permanent establishments, double taxation law and refunding of or indemnity from withholding tax. Dirk also focuses in particular on advising clients in the field of determining, documenting and defending 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 in the context of transactions in the field of M&A, private equity and venture capital. He can draw on wide experience in advising 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).
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
Related articles
Publications: 09 December 2022
On 2 December 2022, the German Parliament (Bundestag) passed the Annual Tax Act 2022 Bill (Jahressteuergesetz 2022; ATA 2022). Contrary to expectations of the practice and to the provisions still…
Publications: 09 November 2021
Publications: 21 July 2021
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
