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Dr Gottfried Breuninger

Partner

Email

gottfried.breuninger@aoshearman.com

Phone

+49 89 71043 3302

Offices

Munich

V-CARD
Gottfried is Head of Germany Tax.

He is regarded as a leading German tax law expert (ranked by Chambers in Tier 1 for many years) and draws on more than 30 years’ experience in advising our clients on German and international tax matters. He regularly advises on tax audits and has a substantial track record on tax litigation proceedings. His focus lies on tax dispute resolution, in particular advising financial institutions on investigations and tax audits of complex tax-driven transactions. This includes representing companies on disputed tax positions at the interface with criminal tax law. 
 
Gottfried frequently lectures at seminars on corporate and international tax and has published numerous articles on tax issues. He is a member of the board of the Bavarian IFA, a member of the Professional Institute of Tax Advisers (Fachinstitut der Steuerberater) and is frequently recommended as a leading German tax specialist by various independent publications such as JUVE Handbook 2019/2020, Chambers Europe 2019 and Legal 500 2020. 

 

Expertise

Industries

Published Work

  • Breuninger G., Commentary to BFH, I R 73/16, GmbHR 2019, 729
  • Breuninger G., Frey J. (2019) "Steuerliche und bilanzielle Aspekte von Anleiheemissionen" Kapitel 19 in Habersack/Mülbert/Schlitt, Unternehmensfinanzierung am Kapitalmarkt, Verlag Dr. Otto Schmidt, Köln, 4. Aufl. 2019
  • Breuninger G. (2018) "Grundlagen internationaler Organschaft", Kapitel 25 in Prinz/Witt: Steuerliche Organschaft, Verlag Dr. Otto Schmidt, Köln, 2. Aufl. 2018
  • Breuninger G. (2015) "Grundlagen internationaler Organschaft", Kapitel 25 in Prinz/Witt: Steuerliche Organschaft, Verlag Dr. Otto Schmidt, Köln, 1. Aufl. 2015, 943 ff
  • Breuninger G. (2015) "Luxemburg Leaks und Steuerstandort Deutschland - das Beihilferecht im Fokus der Kommission", DB 13/2015
  • Breuninger G. (2014) "Quo Vadis § 8c KStG? Zum Entwurf des BMF-Schreibens zu § 8c KStG", GmbH 11/2014
  • Breuninger G., Ernst M. (2012) "Debt-Mezzanine-Swap und die Unmaßgeblichkeit der Maßgeblichkeit - Anmerkungen zur Kurzinformation der OFD Rheinland vom 14.12.2011", GmbHR 9/2012, 494 ff
  • Breuninger G. , Ernst M. (2011) "§ 8c KStG im "Zangengriff" von Europa- und Verfassungsrecht Sanierungsklausel und Beihilferecht nach der Negativentscheidung der EU-Komission", GmbHR 13/2011, 673 ff
  • Breuninger G. "Die Zentralfunktion des Stammhauses bei grenzüberschreitenden Verschmelzungen" Kapitel in Steuerzentrierte Rechtsberatung, Festschrift für Harald Schaumburg zum 65. Geburtstag, 587 ff : Spindler, Tipke, Roedder
  • Breuninger G., Winkler H. (2011) "Die Anwendung des § 8 b Abs. 7 KStG im Rahmen von Kapitalerhöhungen und Sacheinlagen – Chancen und Risiken?", Ubg 1/2011, 13 ff
  • Breuninger G., Müller M. (2011) "Erwerb und Veräußerung eigener Anteile nach BilMoG. Steuerrechtliche Behandlung – Chaos perfekt?", GmbHR 1/2011, 10 ff
  • Breuninger G., Ernst M. (2010) "Der Beitritt eines rettenden Investors als (stiller) Gesellschafter und der "neue" § 8c KStG", GmbH Rundschau, 11/2010, 256 ff
  • Breuninger G., Hemels S., Rompen J., et.al. (2010) "Freedom of Establishment or Free Movement of Capital: Is there an Order of Priority? Conflicting Visions of National Courts and the ECJ EC", Tax Review, 1/2010, 19 ff

Speaking Engagements

  • Guest Speaker, Internationale Aspekte des Umwandlungssteuererlasses, IStR Annual Meeting, 2011
  • Lecturer, LL.M. Unternehmensteuerrecht, University of Cologne, since 2011
  • Guest Speaker, Unternehmenssteuern 2010, Bilfinger Berger AG, 2010
  • Guest Speaker, Tax Advisor Fachkongress, since 2010
  • Lecturer, Unternehmensteuerrecht 2010, Allen & Overy LLP, 2009
  • Guest Speaker, Bavarian IFA, since 2002
  • Guest Speaker, Euroforum Conference, since 1998
  • Guest Speaker, RuSt Annual Meeting, since 1998
  • Guest Speaker, IBA Conference, 1995 to 2003
  • Guest Speaker, Tax Conference Cologne, since 1995
  • Guest Speaker, DAI Balance and Control Conference, since 1992
  • Guest Speaker, Fiscal Years Working Conference Wiesbaden, since 1991

Leadership Positions And Professional Affiliations

  • Member, Munich Bar (Rechtsanwaltskammer)
  • Member, Bavarian IFA
  • Member, International Bar Association / International Fiscal Association
  • Member, Professional Institute of Tax Advisers (Fachinstitut der Steuerberater)
  • Member, German Bar Association (Deutscher Anwaltverein) 

Qualifications

Admissions

Admitted as German Rechtsanwalt, 1989

Academic

Dr iur, University of Tübingen, Germany, 1990

Languages

German
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.