SMP

Education and Career

Mirco studied tax law at the University of Applied Sciences for Administration and Services in Altenholz, which forms part of the tax administration of the German state of Schleswig-Holstein. Parallel to his law studies in Kiel, he worked for the fiscal administration of Schleswig-Holstein in various company-related departments.

Mirco's practical legal training in Kiel, Hamburg and Frankfurt included stints at a tax court and at international law firms.

 

  • Article on the fundamentals of "Realteilung" ['division of real as-sets'] for NWB publishing house (available online under NWB DocID PAAAE-69376) [in German]
  • Article on the fundamentals of real-estate taxation for NWB pub-lishing house (available online un-der NWB DocID QAAAE-56332) [in German]
  • Determination of the value of shares in corporations or interests in commercial partnerships — treatment of the costs of the determination procedure in accordance with sects. 151 et seqq. German Valuation Act (BewG), NWB journal "Erben und Vermögen" ['Inheritance and assets'] 2015, pp. 48–52 [in German]
  • Donations with the participation of corporations, NWB journal "Erben und Vermögen" 2014, pp. 234–241 [in German]
  • The leasing of businesses — implications for the extent of the tax exemption and for the payroll regime, NWB journal "Erben und Vermögen" 2014, pp. 47–51 [in German]