SMP

Katharina predominantly advises corporate groups and family-owned businesses on restructurings and general matters in all areas of company taxation.

Education and Career

Katharina studied law in Passau. Parallel to writing her doctoral thesis, she worked as a research assistant at Linklaters LLP in Düsseldorf as well as at the Institute for Tax Law at Cologne University. Before joining SMP, Katharina was an Associate at Linklaters LLP in Düsseldorf for several years.

Katharina regularly publishes on matters of company-taxation law and is a lecturer for inheritance-tax law and property-valuation law at the Cologne-based Hochschule Fresenius – University of Applied Sciences.

 

  • Tax-balance-sheet recognition of tokens as part of the business assets, FR 2019, pp. 407–412 (together with Stefan Richter) [in German]
  • Commentary on sect. 1 German Reorganization Tax Act (together with Dr. Tim Mundhenke), in: Widmann/Bauschatz, 360° eCommentary on the Reorganization Tax Act [in German]
  • The implementation of ECJ judgments in national tax law: the example of losses incurred by permanent establishments, doctoral thesis, Nomos Verlag Baden-Baden 2014 [in German]
  • Tax-balance-sheet recognition of tokens as part of the business assets, FR 2019, about to be published (together with Stefan Richter) [in German]
  • Case note on ECJ of 26 Feb. 2019, Case C 581/17 (Martin Wächtler v. Konstanz Tax Office), Taxation of unrealized capital gains with respect to shares in a company in the context of a transfer by a natural person of his domicile from a Member State to Switzerland, IStR 2019, pp. 260 et seqq. [in German]
  • Case note on Germany's Federal Tax Court, case no. I R 75/16, Applicability of the free movement of capital in the context of a statutory minimum shareholding of 10%, Ubg 2019, pp. 163 et seqq. [in German]
  • Final losses and no end — Commentary on the Opinion of Advocate General Kokott of 10 Jan. 2019 in Cases C 607/17 (Memira Holding) and C 608/17 (Holmen), ISR 2019, pp. 132 et seqq. [in German]
  • Case note on the Federal Tax Court judgment of 30 May 2018, case no. I R 31/16 — Interpretation of sect. 11 German Reorganization Tax Act 2006, EWiR 2019, pp. 139 et seqq. [in German]
  • Add-back of passive income under sect. 8 German Foreign Tax Act and counterevidence — Hidden contributions in triangular constellations, ISR 2019, pp. 41 et seqq. [in German]
  • Brexit = Exit for tax purposes?, IStR 2019, pp. 51 et seqq. (together with Stefan Richter) [in German]
  • 'Presumably permanent impairment of value' in the context of interest-bearing securities — The term "economic connection" in sect. 34c(1) sent. 4 German Income Tax Act, ISR 2018, pp. 430 et seqq. [in German]
  • The freedom of establishment under the agreement with Switzerland on the free movement of persons does not preclude the French exit-taxation regime, ISR 2018, pp. 321 et seqq. [in German]
  • Freedom of establishment – Deduction of losses incurred by resident and non-resident permanent establishments – Optional scheme of international joint taxation, case note on ECJ of 12 June 2018 (Case C‑650/16), FR 2018, pp. 643 et seqq. [in German]
  • No application of the downward valuation adjustment under sect. 13a(2) German Inheritance and Gift Tax Act in the context of a disposition of part of the assets of an insolvent lower-tier partnership, case note on Düsseldorf Tax Court of 24 Jan. 2018 (case no. 4 K 1043/17), ZEV 2018, pp. 349 et seqq. [in German]
  • ECJ further restricts the scope of application of art. 107(1) TFEU, thereby strengthening the tax sovereignty of the Member States, case note on ECJ of 26 April 2018 (Cases C‑236/16, C‑237/16), ISR 2018, pp. 244 et seq. [in German]
  • Incompatibility with EU law of the exit taxation, as codified in sect. 6(1) German Foreign Tax Act, in the context of a relocation to Switzerland? Case note and commentary, Baden-Württemberg Tax Court of 14 June 2017 (case no. 2 K 2413/15), ISR 2018, pp. 16 et seqq. [in German]
  • Subsequent taxation in accordance with sect. 2a(4) no. 2 German Income Tax Act of 1997 / Act streamlining taxation of 1999; deduction of what is known as final losses (suffered by permanent establishments) under EU law, case note on German Federal Tax Court of 22 Feb. 2017 (case no. I R 2/15), FR 2017, pp. 837 et seqq. [in German]
  • The low tax allowance laid down in sect. 16(2) German Inheritance and Gift Tax Act (earlier version) infringes the free movement of capital under art. 63 TFEU even in inheritance cases involving non-EU countries, case note on Federal Tax Court of 10 May 2017 (case no. II R 2/16), ISR 2017, pp. 446 et seqq. [in German]
  • French anti-treaty-shopping rules are contrary to the Parent-Subsidiary Directive and to the freedom of establishment of art. 49 TFEU, case note on ECJ of 7 July 2017 – Case C-6/16, ISR 2017, pp. 441 et seqq. [in German]
  • Taxation of a foreign spin-off; taxation of repayments of contributions made by non-EU companies infringes EU law, case note on Federal Tax Court of 13 July 2016 (case no. VIII R 47/13), ISR 2017, pp. 21 et seqq. [in German]
  • As a rule, the provisions of Directive 2000/78/EC are applicable to national tax provisions, case note on ECJ of 10 Nov. 2016 (Case C‑548/15), ISR 2017, pp. 19 et seqq. [in German]
  • The EU-law principle of non-discrimination under art. 3(1) lit. c of Directive 2000/78/EC as well as of art. 21(1) of the EU Charter of Fundamental Rights is not applicable to the taxation of retirement income by the Member States, case note on ECJ of 2 June 2016 (Case C‑122/15), ISR 2016, pp. 280 et seqq. [in German]
  • Currency exchange losses in the event of a liquidation of a foreign (here: U.S.) lower-tier partnership, case note on Federal Tax Court of 2 Dec. 2015 (case no. I R 13/14), ISR 2016, pp. 209 et seqq. [in German]
  • Compatibility with EU law of the exclusion of deductibility as special expenses of social-security contributions made by employees who work abroad, case note on Federal Tax Court of 16 Sept. 2015 (case no. I R 62/13), ISR 2016, pp. 142 et seqq. [in German]
  • Avoidance of double taxation by exempting from taxation the income derived by the non-resident permanent establishment, case note on ECJ of 17 Dec. 2015 (Case C‑388/14), FR 2016, pp. 130 et seqq. [in German]