Dr Jens Denninger
Senior Associate
Munich

Dr Jens Denninger
Senior Associate
Munich
Contact details
Dr Jens Denninger advises on all aspects of national and international corporate tax law, including in particular transaction-specific tax issues in the context of acquisitions, restructurings, financial transactions and tax audits.
He also advises on tax-related matters arising in internal investigations.
Before joining Allen & Overy, he worked for an international audit firm and in the corporate tax department of a Munich based industrial company.
Qualifications
Academic
Tax advisor, Baden-Württemberg, 2012
Master of Science, University of Mannheim, 2011
Diplom-Betriebswirt (FH), Heilbronn University of Applied Sciences, 2008
Related articles

Publications: 12 October 2023
Substance requirements: an international overview
Tax substance is a crucial factor for cross-border investment structures, especially in light of increased scrutiny and transparency from tax authorities and regulators. Are your cross-border…
Publications: 22 June 2023
FASTER: the European Commission’s proposal to improve withholding tax procedures

Qualifications
Academic
Tax advisor, Baden-Württemberg, 2012
Master of Science, University of Mannheim, 2011
Diplom-Betriebswirt (FH), Heilbronn University of Applied Sciences, 2008
Published work
John, R., Denninger, J. (2016) “Cash Pooling: Grenzüberschreitendes Cash Pooling in der DACH-Region – Praxisbericht zur Anwendung und Interpretation des Fremdvergleichsgrundsatzes“, ISR 2016, page 186-192
Denninger, J., Gillamariam, D., Stoll, R. (2012) “Qualifikationskonflikte bei hybriden Gesellschaften: Steuerplanung durch Ausgestaltung des Gesellschaftsvertrags“, StuB 2012, page 226-232
Denninger, J., Gillamariam, D., Stoll, R. (2012) “Besteuerungskonflikte von Personengesellschaften mit grenzüberschreitendem Gesellschaftsverhältnis bei Sondervergütungen: Beispiele mit und ohne DBA im Out- und Inboundfall“, StuB 2011, page 948-955