Dr Magnus Müller
Partner
Munich

Dr Magnus Müller
Partner
Munich
Contact Details
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).
Qualifications
Professional
Tax Adviser, Germany, Germany, 2013
Certified tax lawyer, Germany 2012
Admitted as German Rechtsanwalt, 2009
Academic
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
News & insights

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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Publications: 29 APRIL 2020
Covid–19 coronavirus: a cross-jurisdictional update on the pandemic’s impact on tax regulations
The Covid-19 coronavirus pandemic currently spreading across Europe, Asia-Pacific and the United States has resulted in an unprecedented demand for urgent tax relief measures across industries and…
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Qualifications
Professional
Tax Adviser, Germany, Germany, 2013
Certified tax lawyer, Germany 2012
Admitted as German Rechtsanwalt, 2009
Academic
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