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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

Dr Gottfried E. Breuninger is head of the German Tax practice and Chair of Global Tax at Allen & Overy. He is regarded as a leading German tax law expert (ranked by Chambers in tier 1 for many years) and draws on more than 30 years’ experience in advising our clients on German and international tax matters. He regularly advices 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 representing companies on disputed tax positions at the interface with criminal tax law. 

Gottfried frequently lectures at seminars on corporate and international tax and has published numerous articles on tax issues. 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. 

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The global minimum tax rate: Are we nearly there yet?

On 20 December 2021, the OECD published keenly awaited model rules designed to implement Pillar Two of its ambitious plans to reform international taxation. 

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News: 12 January 2022

Aramco expands in Poland and Central and Eastern Europe with a number of acquisitions – advised by A&O

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Publications: 09 November 2021

VAT liability for supervisory board remuneration

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Publications: 21 July 2021

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

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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