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Dr Gottfried Breuninger

Partner, German Head of Tax and Chair of Global Tax


Breuninger Gottfried
Dr Gottfried Breuninger

Partner, German Head of Tax and Chair of Global Tax


Gottfried is one of the leading German tax-law experts, specialised in national and international corporate tax law, with focus on M&A transactions and post-acquisition structures, tax-driven restructurings and the tax structuring of hybrid financings.


News & insights

Publications: 19 NOVEMBER 2019

Key regulatory topics: weekly update 8 - 14 November 2019

Allen & Overy publish weekly updates on key regulatory topics affecting the financial services sector.

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Publications: 18 NOVEMBER 2019

Sustainable finance: the EU taxonomy

Sustainable development and climate change were placed firmly back on the international agenda in 2015. In September that year, governments around the world, under the auspices of the UN, committed to 17 Sustainable Development Goals (SDGs) to guide international action on economic, social and environmental targets. A few months later, in December, 195 countries signed the Paris Agreement and thus committed to keeping global warming to well below 2°C and to pursuing efforts to limit temperature increase to 1.5°C above pre industrial levels.

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office building

Publications: 25 OCTOBER 2019

Update on the German real estate transfer tax reform

Quite surprisingly, the members of the German government coalition (CDU/CSU and SPD) have agreed yesterday to not vote on the German real estate transfer tax (RETT) reform in the German Bundestag this week as originally intended but to postpone the reform in order to further analyse and discuss the provisions of the draft bill.

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Office building

Publications: 14 MAY 2019

Current developments of the contemplated German real estate transfer tax reform

The first “official” draft bill on the contemplated German real estate transfer tax (RETT) reform was published by the German Ministry of Finance last week.

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Private Equity



Allen & Overy LLP
Maximilianstraße 35

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Admitted as German Rechtsanwalt, 1989


Dr iur, University of Tübingen, Germany, 1990

Published work


  • Breuninger G., Ernst M. (2012) "Debt-Mezzanine-Swap und die Unmaßgelichkeit der Maßgeblichkeit - Anmerkungen zur Kurzinformation der OFD Rheinland vom 14.12.2011", GmbHR 9/2012
  • 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
  • Breuninger G. "Die Zentralfunktion des Stammhauses bei grenzueberschreitenden Verschmelzungen", chapter in Steuerzentrierte Rechtsberatung, Festschrift fuer Harald Schaumburg zum 65. Geburtstag: Spindler, Tipke, Roedder
  • Breuninger G., Winkler H. (2011) "Die Anwendung des § 8 b Abs. 7 KStG im Rahmen von Kapitalerhoehungen und Sacheinlagen – Chancen und Risiken?", Ubg 1/2011
  • Breuninger G., Mueller M. (2011) "Erwerb und Veraeusserung eigener Anteile nach BilMoG. Steuerrechtliche Behandlung – Chaos perfekt?", GmbHR 1/2011
  • Breuninger G., Ernst M. (2010) "Der Beitritt eines rettenden Investors als (stiller) Gesellschafter und der "neue" § 8c KStG", GmbH Rundschau 11/2010
  • Breuninger G., Hemels S., Rompen J., (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