info@germany-tax-law.com

Pascal Hornstein

German, European & International Tax Law

Experience

2022-

2019-2022

DLA Piper, Frankfurt, Germany

CMS Germany, Stuttgart, Germany

Education

2019-2023

2016-2017

2012-2016

University of Zurich,

Ph.D. International Taxation, Switzerland

Rome Business School,

Master´s Degree Business & Politics, Italy

University of Mannheim,

LL.B. & Diploma in Business Law & Economics,

Germany

Admissions

2019

2020

2022

Attorney-at-law, Germany

(Rechtsanwalt)

Certified Tax Advisor, Germany

(Steuerberater)

Certified Tax Law Specialist, Germany

(Fachanwalt für Steuerrecht)

Pascal Hornstein

Languages: German, English, French, Spanish, Italian

Multilingual, interdisciplinary, entrepreneurial.

Taxes are costs, risks and affect liquidity. Tax measures have a huge impact on the organisation and processes of your business. Offering tax solutions it is a decisive competitive edge to have a judicial skill set and knowledge of related business law areas such as corporate law, procedural law or criminal law. However, it is also decisive to be aware of acting a risk manager, managerial accountant and financial or operational manager when advising tax law. Providing that expertise as a specialist on international taxation with background of law as well as business science, I enable my clients to proceed their

business without borders.

List of Publications & Presentations

Presentations:

Presentation of a webinar for Spanish companies in Germany of the Spanish Economic and Commercial Office in Berlin and ICEX: Fiscalidad empresarial en Alemania (Corporate Taxation in Germany), 7 July 2021

Essays:

Comment on judgement Financial Court Schleswig-Holstein, 24 May 2018: Gift tax - On the reduction of the tax liability through a guarantee, review: nwb Erben und Vermögen (5/2020, p. 176), co-author Dr Björn Demuth
Comment on judgement Federal Financial Court, 27 November 2019: Supervisory board members as VATable persons, review: BetriebsBerater (21/2020, p. 1180), co-author Dr Björn Demuth
Essay: Letting a property at non-market rents - inheritance tax structuring options taking into account income tax, nwb Erben und Vermögen (7/2020, p. 245), co-author Dr Björn Demuth
Comment on judgement Federal Financial Court, 5 December 2019: Inheritance and gift tax - valuation of real estate, nwb Erben und Vermögen (7/2020, p. 247), co-author Dr Björn Demuth
Comment on judgement Financial Court, 10 September 2020: Inheritance tax - administrative assets and option exemption when acquiring several companies, nwb Erben und Vermögen (11/2020, p. 392), co-author Dr Björn Demuth
Comment on judgement Federal Financial Court, 10 June 2021: Depreciation on foreign currency loans in the event of fundamental exchange rate changes, review: DStRK 2021, 325, co-author Felix Hefner
Comment on Judgement Federal Financial Court, 4 November 2021: Economic employer in the case of intra-group international employee secondment, review: IStR 2022, 288
Comment on judgement Financial Court Dusseldorf, 4 May 2022: Gift tax – Credit of Swiss inheritance tax against German gift tax, nwb Erben und Vermögen (7/2022, p. 237), co-author Dr Björn Demuth
Essay: Real estate transfer tax in the case of a spin-off of a sole proprietorship into a corporation or partnership with an option under § 1a KStG - the retention periods of § 6a p. 4 GrEStG in BetriebsBerater (33-34/2022, p. 1879), co-author Felix Hefner
Various blog posts or brochures available on the internet

Legal Notices

Pascal Hornstein is solely responsible for this website and its contents. In particular, none of the companies or law firms listed on the website are responsible for its contents.

Contact:

Pascal Hornstein

c/o DLA Piper

Neue Mainzer Strasse 6-10

60311 Frankfurt am Main

Germany

Email: info@germany-tax-law.com

Competent supervisory authorities:

Frankfurt am Main Bar Association

Bockenheimer Anlage 36

60322 Frankfurt am Main

Germany

Chamber of Tax Consultants South Baden

Wentzingerstrasse 19

79106 Freiburg im Breisgau

Germany

Professional title and professional regulations:

The legal professional title is Rechtsanwalt (lawyer). The professional title was awarded in the Federal Republic of Germany. The lawyers are subject to the following professional regulations:
The Federal Lawyers' Act (BRAO), the Professional Code of Conduct for Lawyers (BORA), the Specialist Lawyers' Code of Conduct (FAO), the Law on the Remuneration of Lawyers (Rechtsanwaltsvergütungsgesetz - RVG), the Code of Conduct for Lawyers of the European Union (CCBE) and the Law on the Activities of European Lawyers in Germany of 9 March 2000 (EuRAG). These and other professional regulations can be found on the website of the German Federal Bar Association (http://www.brak.de/) under "Berufsrecht".

The legal professional title is Steuerberater (tax advisor). The professional title was awarded in the Federal Republic of Germany. Tax advisors are subject to the following professional regulations:

The Tax Consultancy Act (StBerG), the Implementing Ordinance to the Tax Consultancy Act (DVStB), the Professional Code of Conduct (BOStB), the Tax Consultant Remuneration Ordinance (StBVV). These and other professional regulations can be found on the website of the Federal Chamber of Tax Consultants
(http://www.bstbk.de).

Responsible within the meaning of § 18 para. 2 MStV for journalistic and editorial content:

Pascal Hornstein

Responsible for data processing is:

Pascal Hornstein
c/o DLA Piper
Neue Mainzer Strasse 6-10
60311 Frankfurt am Main
Germany
Email: info@germany-tax-law.com

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