Image of Magnus Mueller

Dr Magnus Müller

Partner

Dr Magnus Müller is a qualified German Rechtsanwalt, certified tax adviser and certified tax lawyer (Steuerberater, Fachanwalt für Steuerrecht) with broad experience in national and international tax matters. 

Magnus’ key practice area is tax dispute resolution.

He represents clients with regard to disputed tax positions in dealings with both tax authorities and criminal prosecution authorities at the interface with criminal tax law. Magnus acts for clients at all stages of proceedings, from ongoing tax filing and assessment procedures through tax audits right up to contentious administrative appeal and tax court proceedings. He focuses in particular on negotiating consensual settlements in consultation with the competent authorities in order to avoid lengthy procedures (alternative tax dispute resolution). He also advises clients on tax compliance matters, typically involving multi-jurisdictional teams from several practice groups (including Corporate, Regulatory and Litigation).

His expertise includes both complex internal investigations and guidance on external investigations conducted by tax and tax investigation authorities, as well as the development, implementation and monitoring of appropriate tax compliance measures to minimise tax risks (tax risk management). In addition, Magnus regularly advises clients on tax-related issues arising in the context of M&A transactions, pre- and post-M&A restructurings and finance transactions. Magnus lectures at both the University of Passau and the University of Cologne (LL.M. Business Taxation programme).

Expertise

Industries

Published Work

  • Müller M., Günther J. (2020) "Cum/Cum, die nächste - Erkenntnisse und Praxisfolgen der Entscheidung des FG Hessen vom 20.1.2020 - 4 K 890/17", RdF 2020, Seite 289 ff
  • Müller M. (2015) „Grenzüberschreitende Verlustabzugssperre des § 14 Abs. 1 S. 1 Nr. 5 KStG“, Kapitel 27, in: Prinz/Witt, Steuerliche Organschaft, 1. Auflage 2015, Seite 1011-1054
  • Müller M., van der Laage G. (2013) "Kölner Tage Organschaft 2013: 'Kleine Organschaftsreform' - praktische Umsetzung und Auswirkung", FR 15/2013
  • Breuninger G., Müller M. (2011) "Erwerb und Veräußerung eigener Anteile nach BilMoG. Steuerrechtliche Behandlung - Chaos perfekt?", GmbHR 1/2011, Seite 10 ff 
  • Müller M. (2006) "Das interpersonale Korrespondenzprinzip im Einkommensteuerrecht - Eine steuersystematische Betrachtung", Dissertation, Passau 

Speaking Engagements

  • Lecturer, University of Passau Lecturer, LL.M. Corporate Tax Law Course, University of Cologne

Leadership Positions And Professional Affiliations

  • Member, Munich Bar (Rechtsanwaltskammer)
  • Member, Munich Certified Tax Adviser Bar (Steuerberaterkammer)

Qualifications

Admissions

Tax Adviser, Germany, Germany, 2013

Certified tax lawyer, Germany 2012

Admitted as German Rechtsanwalt, 2009

Academic

Second German Law Degree, Higher Regional Court of Dusseldorf, Germany, 2008

Dr iur, University of Passau, Germany, 2006

First German Law Degree, University of Passau, Germany, 2005

Languages

German, English
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.