references

Anwalt Steuerrecht München
“Experience is the beginning of all art and all knowledge”
Aristotle
RECENT TRANSACTIONS

Please find below a list of published transactions that we have worked on in recent years.
List of Transactions

HOT OFF THE PRESS

Here you will find all publications written by us as well as works published with our collaboration.
Publications

SPEAKING EVENTS

We put together a list of all our speaking events, past and future.
Presentations

Selected Mandates

Here you will find a selection of interesting tax-law projects that we have completed in recent years.
Selected Mandates

List of published transactions involving BLOMBERG Partners

Below is a list of published transactions that we have worked on in recent years. We were lawyers and tax advisors at P+P Pöllath + Partners, where we advised clients on transactions through 30 September 2018.

2019

2018

  • Rigeto Unternehmerkapital invests in SICCUM Group
  • Odewald KMU acquires heizkurier GmbH
  • Shareholders sell Stylefile to SIGNA
  • Grünwald Equity sells Deutsche Energieversorgung GmbH to EnBW
  • Odewald KMU acquires Langer & Laumann Ingenieurbüro GmbH
  • Odewald KMU sells 7days Group
  • AREVA sells a majority interest in its reactor division to EDF

2017

  • ADCURAM sells Bien-Zenker Group to Equistone
  • Caldec and other sellers sell Technogroup to Vitruvian Partners
  • EQT Infrastructure and Charleston acquire Christophorus Group
  • Odewald sells Oberberg Group to Trilantic Europe
  • Brockhaus Private Equity sells J&S Automotive
  • Brockhaus Private Equity acquires AUVESY, a software specialist
  • Odewald KMU invests in Karl Schmidt GmbH, a bakery chain

2016

  • Founding shareholders strengthen KäuferPortal by investing in ProSiebenSat.1 and General Atlantic
  • Odewald KMU takes over majority stake in Betten Duscher GmbH in Roding, Germany
  • Odewald KMU sells Deutsche Pflege und Wohnen AG to Armonea, a Belgian company
  • Shareholders sell CHM to TGW Logistics Group, a robotics specialist
  • VTC acquires majority interest in Bilfinger Mars Offshore
  • OpCapita acquires AppelrathCüpper
  • HPE Growth Capital acquires a stake in AEVI, a subsidiary of Wincor Nixdorf
  • Caldec Holding sells Syntela to Tabularius Holding GmbH

2015

  • Ginkgo Investment GmbH invests in Fitnessloft Group
  • Kufner Group carries out extensive refinancing
  • RTS Elektronik Systeme acquired by Media-Saturn-Holding
  • Brockhaus Private Equity sells 360T to Deutsche Börse
  • Equistone sells IN tIME
  • Carl Zeiss acquires a majority of shares in Steinbichler Optotechnik
  • Creathor Venture, KfW & GMPVC sell Danato to Gruner + Jahr
  • Brockhaus Private Equity invests in TMAX GROUP
  • Founders and investors sell HSM Group
  • BlaBlaCar acquires carpooling.com GmbH (operator of Mitfahrgelegenheit.de and Mitfahrzentrale.de)
  • Shareholder sells camano to Afinum
  • DB Beteiligungs GmbH sells Evergreen Group to Curanum AG

2014

  • Oberberg-Klinikgruppe acquires majority stake in Rhein-Jura Klinik
  • Brockhaus Private Equity acquires J&S Group
  • Nanogate AG takes over Vogler, a surface specialist
  • trnd AG: Gruner + Jahr acquires an interest
  • Keyhaven Capital Partners acquires 100% of the shares of DARAG Deutsche Versicherungs- und Rückversicherungs AG
  • Netrada Holding GmbH sells dtms Deutsche Telefon und Marketing Services GmbH
  • Afinum sells Caseking Group
  • Stargate Capital acquires Loewe

 2013

  • GHH Radsatz International Holding GmbH sells Gutehoffnungshütte to Bonatrans
  • Brockhaus Private Equity sells all shares in ATT Advanced Temperature Test Systems GmbH to Cascade Microtech Inc. in Oregon, USA
  • Berlin Technologie Holding GmbH and management acquire Sevenval GmbH
  • Odewald KMU acquires majority stake in Spieth & Wensky Group
  • Oberberg Klinikgruppe acquires Somnia Kliniken
  • A group of investors acquires majority interest in Unicepta Group in Cologne, Germany
  • Odewald & Compagnie sell mateco AG to TVH Group

2012

  • Stargate sells majority stake to Gehring Technology GmbH
  • KarstadtQuelle Mitarbeitertrust e.V. (KQMT) and Primondo Specialty Group sell Hess Natur-Textilien GmbH to Capvis
  • Odewald KMU acquires majority stake in univativ from founders
  • Odewald & Compagnie acquires Oberberg Klinikgruppe
  • Brockhaus Private Equity sells 360 Treasury Systems AG to Summit Partner Funds
  • The Brost family sell their 50% stake in WAZ Westdeutsche Allgemeine Zeitung to the other WAZ shareholders

Here you will find a selection of interesting projects in the areas of tax and corporate law that we have worked on in recent years.

For reasons of confidentiality, the information is very abstract. We have not listed any mandates which could nevertheless be identified.

  • Planning and implementing several intragroup splits to restructure operational activities
  • Change of legal form of a private partnership (KG) into a limited liability company (GmbH) by contributing a limited partnership interest into the General Partner, followed by subsequent accrual
  • Cross-border merger of corporations
  • Chain merger: Upstream merger followed by side-step merger
  • Splitting in order to separate the shareholder Groups and creating several holding structures
  • Merger of a GmbH into an SE
  • Change of legal form of a GmbH into a KG and vice versa
  • Homogeneous change of legal form among different types of limited companies
  • Fusion of several companies by carving out the operative businesses for a joint subsidiary
  • Setting up tax groups to balance the results, converting of financial years as well as obtaining the approval of the tax office
  • Multi-step tax group relationships
  • Establishing sales-tax group circles by implementing domination contracts in compliance with the German One-Third Participation Act (DrittelbG)
  • Examining the tax implications of a corporation’s relocation from an EU to a non-EU country
  • Taxation of foreign-sourced income of a non-EU intermediate holding company
  • Setting up an intragroup trademark licence structure
  • Change of legal form of a partnership company into an LLP
  • Cross-border partnerships
  • Return of a managing director working abroad while avoiding a domestic place of business
  • Avoiding the dissolution of a business split by interposing a commercial limited partnership (KG)
  • Obtaining a landmark decision by the German Federal Fiscal Court on the tax qualification of an atypical sub-participation
  • Proceedings before a Higher Administrative Court concerning a liability notice due to a two-stage trade-tax group
  • Financial court proceedings, e.g. on real estate valuation after a contribution
  • Providing guidance through audits
  • Arbitration proceedings about purchase price elements after company acquisition
  • Providing regular assistance to sellers and buyers in disputes concerning the claiming of a tax clause after the sale of a company
  • Conducting opposition proceedings and “compromise discussions” with the tax authorities

We engage in exchange and debate with our fellow specialists. We regularly publish on current topics in our fields of expertise, contribute commentaries and help write manuals. These experiences are challenging and rewarding for us.

We are occasionally able to make positive contributions to the advancement of tax law. Recently, for example, we wrote an essay and gave an interview about tax authorities attempting to subject advertising costs at Google and similar companies to a withholding tax. Shortly after the publication of our essay, the authorities abandoned their plan.

We were among the very few who had already advocated applying the rules of de facto splitting to the withdrawal from an existing partnership before the German Federal Fiscal Court put our truly minority opinion into law (BFH, judgment of 17 September 2015, III R 49/13).

The result of our analysis of the tax neutrality of side-step mergers without granting shares turned up again three years later in the Reorganisation Tax Decree of 2011 (UmwStE 2011, marginal no. 13.09).
And the view expressed by us and others on the deductibility of financing costs for contributions of consolidated interest found its way into the guidelines on corporate taxation (KStR 2015, R 14.7).

  • Svetlana Heil, Alexander Pupeter, Google-Tax: Gibt es sie schon? Zur Abzugsteuer auf Online-Werbung nach § 50a EStG, in: Betriebs-Berater (BB), 11/2019, 604-611
  • Svetlana Heil, Interview, Achtung Falle: Quellensteuer auf Online-Werbung?, in: Der Betrieb (DB), 10/2019, M20
  • Alexander Pupeter, Sachwertabfindung mit Einzelwirtschaftsgütern ist eine (partielle) Realteilung, in: Der Betrieb (DB), 37/2017, 2122-2126
  • Svetlana Heil, BFH: Rückwirkung gilt nicht für alles, in: Handelsblatt online, Steuerboard, 8. Juni 2018, handelsblatt.com
  • Svetlana Heil, Alexander Pupeter, Lizenzschranke – Update zum Inkrafttreten des § 4j EStG, in: BetriebsBerater (BB), 34/2017, 1947-1952
  • Svetlana Heil, Nicht jede Unterbrechung der Organschaft ist ihre Zerstörung, in: Handelsblatt online, Steuerboard, 12. Oktober 2017, handelsblatt.com
  • Alexander Pupeter, Jetzt für Alle: Die Sachwertabfindung ist eine Realteilung!, in: Handelsblatt online, Steuerboard, 28. Juni 2017, handelsblatt.com
  • Svetlana Heil, Alexander Pupeter, Lizenzschranke – Gesetzesentwurf eines neuen § 4j EStG, in: BetriebsBerater (BB), 14/2017, 795-801
  • Alexander Pupeter, Der neue Realteilungserlass – Die Änderungen des Realteilungserlasses vom 20.12.2016 (DB 2017, S. 97), in: Der Betrieb (DB), 13/2017, 684-688
  • Alexander Pupeter, Neuer Realteilungserlass und Sachwertabfindung – Das BMF will es nicht glauben, in: Handelsblatt online, Steuerboard, 06. März 2017, handelsblatt.com
  • Alexander Pupeter, Steuerliche Aspekte des Unternehmenskaufs, in: Holzapfel/Pöllath (Hrsg.), Unternehmenskauf in Recht und Praxis – Rechtliche und steuerliche Aspekte, 15. Auflage, 2016, 32–141, ISBN 978-3-8145-0435-3, rws-verlag.de
  • Svetlana Heil, Neuer § 8d KStG-E: Spagat zwischen Startup-Förderung, Missbrauchsbekämpfung und Europarecht, in: Handelsblatt online, Steuerboard, 26. Oktober 2016, handelsblatt.com
  • Alexander Pupeter, Brexit und Zinsschranke: Wie man eine gute Idee verdirbt, in: Handelsblatt online, Steuerboard, 22. September 2016, handelsblatt.com
  • Svetlana Heil, Eingeschränkter Vorsteuerabzug bei Unternehmensgründern, in: Handelsblatt online, Steuerboard, 27. Mai 2016, handelsblatt.com
  • Alexander Pupeter, Das geschriebene Wort gilt – wann ist eine Auskunft verbindlich?, in: Handelsblatt online, Steuerboard, 27. April 2016, handelsblatt.com
  • Alexander Pupeter, Kommentierung zu § 2 (Rückwirkung sowie Umwandlung und Organschaft) und §§ 27 und 28 UmwStG, in: 360° UmwStG eKommentar, Stollfuß Verlag
  • Alexander Pupeter, Einbringungsgewinn II und Aufwärtsverschmelzung: Praktische Vernunft aus Hamburg, in: Handelsblatt online, Steuerboard, 14. Dezember 2015, handelsblatt.com
  • Alexander Pupeter, Gute Nachricht aus Europa: Vorsteuerabzug bei Erwerber-Holding bleibt möglich, in: Handelsblatt online, Steuerboard, 23. Juli 2015, handelsblatt.com
  • Alexander Pupeter, Gewerblichkeit – Minimale Infektionsdosis: 3,1 Prozent oder 24.501 Euro, in: Handelsblatt online, Steuerboard, 20. Februar 2015, handelsblatt.com
  • Alexander Pupeter, Realteilung, in: Widmann/Mayer: Umwandlungsrecht, Kommentar, Anh. 10 S. 1 – 387, Stollfuß Verlag
  • Alexander Pupeter, Mindestbesteuerung bröckelt, in: Handelsblatt online, Steuerboard, 16.09.2014, handelsblatt.com
  • Alexander Pupeter, Zinsschranke – Das Ende ist nah?, in: Handelsblatt online, Steuerboard, 22.04.2014, handelsblatt.com
  • Alexander Pupeter, Dr. Jan Wildberger, Patricia Volhard, Jin-Hyuk Jang, Country Q&A: Germany, in: PLC Cross-border Private Equity Handbook 2013
  • Alexander Pupeter, Gibt es den EK 02-Topf wirklich? – Verfassungsmäßigkeit der zwangsweisen Besteuerung des EK 02, in: Handelsblatt online, Steuerboard, 17.07.2013, handelsblatt.com
  • Alexander Pupeter, Grenzen im Netz, in: Handelsblatt online, Steuerboard, 20.03.2013, handelsblatt.com
  • Alexander Pupeter, Rückwirkung im Vermittlungsausschuss, in: Handelsblatt online, Steuerboard, 21.11.2012, handelsblatt.com
  • Alexander Pupeter, Rückwirkung ohne Ende – Rückwirkende Abschaffung des Mitunternehmererlasses verfassungsgemäß?, in: Handelsblatt online, Steuerboard, 08.08.2012, handelsblatt.com
  • Alexander Pupeter, Zinsschranke – Gesellschaftersicherheit auf dem Prüfstand, in: Handelsblatt online, Steuerboard, 16.05.2012, handelsblatt.com
  • Alexander Pupeter, Passivposten im Umwandlungssteuerrecht, in: Handelsblatt online, Steuerboard, 21.03.2012, handelsblatt.com
  • Alexander Pupeter, Unternehmensbewertung für Historiker, in: Handelsblatt online, Steuerboard, 24.11.2011, handelsblatt.com
  • Alexander Pupeter, Einbringung – Steuervereinfachung mit bösen Konsequenzen, in: Handelsblatt online, Steuerboard, 06.10.2011, handelsblatt.com
  • Alexander Pupeter, Forderungsverzicht und Konzernrückhalt, in: Handelsblatt online, Steuerboard, 10.08.2011, handelsblatt.com
  • Alexander Pupeter, Teilbetrieb goes Europe, in: Handelsblatt online, Steuerboard, 08.06.2011, handelsblatt.com
  • Alexander Pupeter, Golf ist kein Volkssport, in: Handelsblatt online, Steuerboard, 28.04.2011, handelsblatt.com
  • Alexander Pupeter, Verlustvorträge und die Rückkehr der Vernunft, in: Handelsblatt online, Steuerboard, 02.03.2011, handelsblatt.com
  • Alexander Pupeter, “Absicht” im Steuerrecht, in: Handelsblatt online, Steuerboard, 24.01.2011, handelsblatt.com
  • Alexander Pupeter, Der teure Euro, in: Handelsblatt online, Steuerboard, 01.12.2010, handelsblatt.com
  • Alexander Pupeter, Dr. Helder Schnittger, Side-step-merger ohne Anteilsgewährung – Verhindert das UmwStG Vereinfachungsbestrebungen des UmwG?, in: Finanz-Rundschau (FR), 4/2008, 160 – 165
  • Alexander Pupeter, Herta Weisser, Hinzurechnungsbesteuerung nach “Cadbury Schweppes” – Dem EuGH schmeckt es nicht, in: Actualités DFJ 2007, 54 – 56
  • Alexander Pupeter, Der Unterbeteiligte als “virtueller” Gesellschafter einer GmbH – Möglichkeiten und Grenzen der atypischen Unterbeteiligung nach BFH vom 18.05.2005 -VIII R 34/01, in: GmbHR 2006, 910 – 919
  • Alexander Pupeter, Dr. Jochen Murach, Dr. Ralph Dautel, Thin-Capitalization: Amendments Affect Financing Arrangements, in: International Tax Review 2004, 768 – 771
  • Alexander Pupeter, Abzugsfähigkeit von Finanzierungskosten und anderen Aufwands zugunsten einer Organbeteiligung, in: GmbHR 2002, 768 – 771

 

20 September 2019, German-French Lawyers’ Association (DFJ, Deutsch-Französische Juristenvereinigung e.V.) in Dresden, Germany
La Taxe GAFA, die Google-Steuer und die Besteuerung von Gewinnen aus Internet-Dienstleistungen
during the 36th Deutsch-Französisches Juristentreffen in Dresden
Speakers: Alexander Pupeter, Victor Le Pape

28 June 2019, Union Internationale des Avocats in Munich, Germany
Tax Considerations for Technology Transfer
during the seminar “
Development and Cross-Border Sale of Technology”
Speaker: Alexander Pupeter

05 April 2018, Universidad de la Habana in Havana, Cuba
Los principios generales tributarios de la Unión Europea. Incidencia en la inversión extranjera en Cuba
during the seminar El Seminario Internacional “Derecho, Finanzas y Desarrollo” at the University of Havana Law School
Speaker: Alexander Pupeter

08 March 2018, Union Internationale des Avocats in Sao Paulo, Brazil
The Other Side: Counter Measures by Other States
during the seminar Tax Incentives and Foreign Direct Investments
Speaker: Alexander Pupeter

30 October 2017, Union Internationale des Avocats in Toronto, Canada
Black List and Consolidated Taxation
The Taxation of Multinationals, Corporate Social Responsibility and Human Rights – Recent developments and expected future
during the 61st Congress in Toronto
Speaker: Alexander Pupeter

13 July 2017, P+P Training GmbH in Munich, Germany
Gestaltungsmöglichkeiten für Direct LP Co-lnvestments
during MUPET 2017
Speakers: Alexander Pupeter, Dr. Frank Thiäner

31 March 2017, Universidad de la Habana in Havana, Cuba
Los principios generales tributarios de Ia Unión Europea. Incidencia en la inversión extranjera en Cuba
during the seminar El Seminario Internacional “Derecho, Finanzas y Desarrollo” at the University of Havana Law School
Speaker: Alexander Pupeter

09 March 2017, Schwabe, Ley & Greiner in Frankfurt, Germany
Konzernfinanzierung und Cash Pooling – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

29 October 2016, Union Internationale des Avocats in Budapest, Hungary
Between Data Protection and Efficient Tax Enforcement
Moderation and discussion during the 60th Congress in Budapest
Moderator: Alexander Pupeter

16 June 2016, P+P Training GmbH in Munich, Germany
Der Kampf gegen Steuervermeidung – Wie betrifft das Private Equity?
during MUPET 2016
Speaker: Alexander Pupeter

08 March 2016, Schwabe, Ley & Greiner in Frankfurt, Germany
Konzernfinanzierung und Cash Pooling – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

30 October 2015, Union Internationale des Avocats in Valencia, Spain
Taxation in the field of professional sport sector – Taxation of professional sport clubs
during the 59th Congress in Valencia
Speaker: Alexander Pupeter

11-12 September 2015, Union Internationale des Avocats, BVK Bundesverband Deutscher Kapitalbeteiligungsgesellschaften in Frankfurt, Germany
Management Incentive Plans
during the 7th Business Law Forum – Private Equity – New Trends
Moderators/Speakers: Alexander Pupeter, Dr. Benedikt Hohaus

11-12 September 2015, Union Internationale des Avocats, BVK Bundesverband Deutscher Kapitalbeteiligungsgesellschaften in Frankfurt, Germany
Tax Structuring of Deals
during the 7th Business Law Forum – Private Equity – New Trends
Moderator: Alexander Pupeter

18-19 June 2015, P+P Training GmbH in Munich, Germany
Unfallschwerpunkte bei Deal-Strukturen – Neu und Alt
during MUPET 2015
Speaker: Alexander Pupeter

17 March 2015, Schwabe, Ley & Greiner, Frankfurt, Germany
Konzernfinanzierung und Cash Pooling – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

30 October 2014, Union Internationale des Avocats in Florence, Italy
Defence against IP related tax Evasion
during the 58th Congress in Florence
Speakers: Alexander Pupeter, Jean-Jacques Bataillon

20 June 2014, Union Internationale des Avocats in Lisbon, Portugal
Taxation Matters in Restructuring Deals – A German Case Study
during the 6th Business Law Forum in Lisbon
Speaker: Alexander Pupeter

22-23 May 2014, P+P Training GmbH in Munich, Germany
Carve Out: Der Sprung ins kalte Wasser – organisatorisch – rechtlich – steuerlich
during MUPET 2014
Speakers: Jens Hörmann, Alexander Pupeter, Dr. Ekkhard Franzke

11 March 2014, Schwabe, Ley & Greiner in Frankfurt, Germany
Konzernfinanzierung und Cash PooIing – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

12 November 2013, MMA Münchner M&A Forum e.V. in Munich, Germany
Carve-Out – Gesellschaftsrecht, Arbeitsrecht und Steuern
Speakers: Jens Hörmann, Alexander Pupeter, et al.

03 November 2013, Union Internationale des Avocats in Macau, China
Investments from China into Germany – Tax Aspects
during the 57th Congress in Macau
Speaker: Alexander Pupeter

13 June 2013, P+P Training GmbH in Munich, Germany
Neue Besteuerung bei Streubesitzdividenden, wie trifft das PE?
during MUPET 2013
Speaker: Alexander Pupeter

16 April 2013, Schwabe, Ley & Greiner in Frankfurt, Germany
Konzernfinanzierung und Cash Pooling – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

02 November 2012, Union Internationale des Avocats in Dresden, Germany
Distressed M&A
during the 56th Congress in Dresden
Speaker: Alexander Pupeter

14 June 2012, P+P Training GmbH in Munich, Germany
Interest Deductibility UK – Germany
during MUPET 2012
Speakers: Alexander Pupeter, Russel Warren (Travers Smith)

14 February 2012, Schwabe, Ley & Greiner in Frankfurt, Germany
Konzernfinanzierung und Cash Pooling – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

11 February 2012, University of Münster in Münster, Germany
Rechtsformplanung und Umwandlung
Speaker: Alexander Pupeter

31 January 2012, University of Münster in Münster, Germany
Verschmelzung und Spaltung von Kapitalgesellschaften (§§ 11-13, §§ 15-16 UmwStG)
Der neue UmwSt-Erlass
Speakers: Alexander Pupeter, Dr. Holger Dietrich

11 November 2011, University of Münster in Münster, Germany
Unternehmenskauf aus internationaler steuerlicher Sicht
Speakers: Prof. Dr. Dieter Birk, Alexander Pupeter, Hans Galavazi

03 November 2011, Union Internationale des Avocats in Miami, Florida
Tax efficient investment structures and incentives for companies / individuals – Germany
during the 55th Congress in Miami
Speaker: Alexander Pupeter

14 October 2011, RWS Verlag in Frankfurt, Germany
Steuerliche Strukturierung von Unternehmenskäufen
during the RWS Seminar “Unternehmenskauf in Recht und Praxis”
Speaker: Alexander Pupeter

10 June 2011, P+P Training GmbH in Munich, Germany
Roll-Over: Steuerfreie Rückbeteiligung – Gestaltungen und Fallstricke
during MUPET 2011
Speaker: Alexander Pupeter

25 February 2011, University of Münster in Münster, Germany
Rechtsformplanung und Umwandlung
Speaker: Alexander Pupeter

15 February 2011, Schwabe, Ley & Greiner in Munich, Germany
Konzernfinanzierung und Cash PooIing – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

05 August 2010, University of Münster in Münster, Germany
Inbound – Outbound Investments
Speaker: Alexander Pupeter

10-11 June 2010, P+P Training GmbH in Munich, Germany
Verlustvorträge – was geht noch, was geht wieder?
during MUPET 2010
Speaker: Alexander Pupeter

05 February 2010, University of Münster in Münster, Germany
Rechtsformplanung und Umwandlung
Speaker: Alexander Pupeter

23 November 2009, MMA Münchner M&A Forum e.V. in Munich, Germany
Aktuelle Finanzierungsfragen bei Unternehmenskauf und -Restrukturierungen
Recht und Steuern in der Restrukturierungspraxis – Verkäuferfinanzierung, Vendor Loan (Case Study)
Speakers: Dr. Matthias Bruse, Alexander Pupeter, Prof. Dr. Martin Erker

30 October 2009, Union Internationale des Avocats in Seville, Spain
Germany: lnterest barrier: “Thin profit taxation” in the crisis und Germany: Taxation of profits from financial reorganization – Complexity in a federal state
during 53rd Congress in Seville
Speaker: Alexander Pupeter

06 August 2009, University of Münster in Münster, Germany
Inbound – Outbound Investments / Relocation and Cross-Border Reorganisation of Companies / Cross-Border Transactions/Freelancers
Speaker: Alexander Pupeter

25 June 2009, P+P Pöllath + Partners Training GmbH in Munich, Germany
Die Abgeltungssteuer und andere Stolpersteine für Unternehmen und Manager
during MUPET 2009
Speaker: Alexander Pupeter

12-13 March 2009, Schwabe, Ley & Greiner in Munich, Germany
Konzernfinanzierung und Cash PooIing – steuerliche und rechtliche Aspekte
Speakers: Alexander Pupeter, Dr. Georg Greitemann, Dr. Benjamin Waitz

13 February 2009, University of Münster in Münster, Germany
Rechtsformplanung und Umwandlung
Speaker: Alexander Pupeter

15 February 2008, University of Münster in Münster, Germany
Rechtsformplanung und Umwandlung
Speaker: Alexander Pupeter

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