Selected issues relating to tax law

Tax law

As a lawyer specialising in tax law I offer advice on taxation matters and represent your legal interests with the necessary level of assertiveness vis-à-vis the tax authorities and the fiscal courts. I support and advise partnerships and sole proprietors throughout the Federal Republic of Germany in all issues relating to income tax law. One of the key areas of my work lies in legal representation and providing taxation advice in the event that the costs of continued study are recognised (in particular for a second degree and postgraduate studies such as Master of Business Administration (MBA), Master of Law (LL.M.) etc.). I also prepare annual income tax returns for employees, small traders and freelancers.

The high costs of continuing training in the form of a Masters degree programme (in particular MBA programmes and LL.M. etc.) are often tax deductible. This also applies even if the programme of continuing training is completed fully or partly abroad. The financial burden of such continuing training programmes can be substantially reduced by leveraging tax savings. This also applies even if the trainee/student did not receive an income during the years spent training. In this case, the costs incurred can possibly be used to reduce the taxation burden of previous or future years (so-called loss carried forward or loss carryback). A differentiation is made here – according to German tax law – between the cost of professional study and the cost of continuing training. You can read an interview about the deductibility of the cost of an MBA course at and on the following pages.

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