Focal points of consulting
Corporate tax law
Group tax law, consolidated tax group
Restructuring and reorganisation tax law
Your expert
Dr Wolfgang Walter
Lawyer, tax consultant and specialist lawyer for tax law
- +49 (0) 711 5409029-10
- ww@taxgate.com
Dr Wolfgang Walter
Consultant profile
Dr Wolfgang Walter has been working in the field of corporate taxation and tax-oriented structuring advice for many years.
After studying law, teaching and gaining his doctorate at the University of Constance, he was initially head of the corporate tax department at the Baden-Württemberg tax administration. After passing the tax consultant examination, he worked as a consultant for large international auditing firms and law firms specialising in restructuring, tax and corporate law and criminal tax law.
He has been advising on these specialised areas at TAXGATE since 2016. In addition, he is co-editor of Bott/Walter, KStG-Kommentar, Stollfuß-Verlag, has been commenting on the tax group regulations in this commentary for more than 20 years and is the author of numerous specialist publications.
Publications
Publications from Dr Wolfgang Walter
- Profit pooling between affiliated companies as a tax planning tool, in Gosch/Grotherr/Bergmann (eds.), Steuerplanung und Compliance, Herne 2021, Part 1, 4th topic
- Note on the ruling of the Rhineland-Palatinate tax court dated 29.08.2020: In an extreme case, the tax court recognised an arrangement contrary to the negative view of the tax authorities. The judgement concerns the retroactive merger of a tax group parent at a reporting date during the year from the perspective of the tax group subsidiary at which the tax group parent did not yet exist under civil law. The special feature of the case constellation was that the retroactive period only covered the last two days of the controlled company's financial year. Although this fortunately avoids the failure of the tax group, the income is to be split between the previous and the new parent company after an interim balance sheet on the merger date during the year. Conclusion: in some cases, stones instead of bread. GmbH-Rundschau issue 04/2021, p. 226
- Update of the commentary on §§ 14 - 19 KStG, in: Bott/Walter, KStG, Stollfuß-Verlag
- Note on the basic court decision of the Hesse tax court of 14 May 2020: An income tax group parent was merged with the buyer upstream with retroactive effect from the beginning of the month following the sale during a current financial year. This occurs if there was no time left for a short financial year before the sale. The tax office had rejected a fiscal unity for the entire financial year. In the opinion of the tax court, however, the income is to be apportioned as at the transfer date with the consequence that a fiscal unity continued until then with the seller and could begin again immediately thereafter with the buyer (continuous fiscal unity). It is to be hoped that the BFH will confirm this in the appeal. GmbH-Rundschau issue 19/2020, p. 1098
- Note on the judgement of the Schleswig-Holstein tax court of 6 June 2019: For the first time, a tax court had to decide on the incorrect failure to account for the loss absorption claim in a profit transfer agreement, which was nevertheless fulfilled promptly by actual transfer. In the opinion of the tax court, the fiscal unity fails. This criticism is now also shared by the commentary. Until the Federal Fiscal Court issues an appeal decision, an objection should be lodged in comparable constellations. GmbH-Rundschau issue 21/2019, p. 1205
- Short financial year and fiscal unity, in: GmbH tax advisor 2019, p. 311
- Liability risks for managing directors personally due to profit transfer agreements and tax groups, in: GmbH Review 2019, p. 579
- Old profit transfer agreements must still be adjusted in 2019, in: Handesblatt Steuerboard of 20 May 2019
- Does the BFH sound the death knell for the consolidated tax group for income tax purposes?, in: Handelsblatt Steuerboard from 15.04.2019
- Note on the judgement of the Düsseldorf tax court of 17 April 2018: A prime example of the many uncertainties of a consolidated tax group for income tax purposes. Even the incorrect provision in a profit transfer agreement that the loss compensation can be reduced by amounts from the capital reserve leads to the failure of the consolidated tax group. Such profit transfer agreements should be amended immediately. GmbH-Rundschau issue 20/2018, p. 1091
- Addendum to "Miras/Tonner, exit from the limited company by transferring the shares to a newly founded GmbH" (GmbHR 2018, 601 et seq.), GmbH-Rundschau Blog Corporate Law from 19/06/2018
- Tax-neutral contribution with a premium in kind is gaining ground as a structuring model, GStB Gestaltende Steuerberatung 2018, p. 165
- New opportunities through tax group break. Reduced risk of retroactive failure of the tax group, GmbH-Steuerberater 2018, p. 63
- BFH significantly increases the risks for the consolidated tax group for income tax purposes, Handelsblatt Steuerboard of 10 November 2017
- Organschaft: Minimum term of a profit transfer agreement in the case of a corporate tax group, GmbH-Rundschau issue 22/2017, p. 1223
- Pleasing benefits for shares held by medium-sized holding companies from 2017, Handelsblatt Steuerboard of 09.12.2016
- Is the fiscal unity jeopardised by variable compensation payments and the lack of a dynamic reference to section 302 AktG in old agreements? GmbH Review 2016, p. 975
- Surprising safeguarding of the exclusion of a tax group between EU sister companies in some DTAs, Handelsblatt Steuerboard of 15 September 2016
- Block on profit transfer due to adjustment of discounting of pension provisions and fiscal unity, GmbH Review 2016, p. 354
- The "reassignment" within the group with termination and re-establishment of a tax group, GStB tax consultancy 2016, p. 91
- Review of Rödder/Herlinghaus/Neumann, KStG, GmbH-StB 2015, Issue 12, p. R8
- A fatal mistake: legal expenses insurance is often useless in criminal tax proceedings! GStB tax consultancy 2015, S. 400
- Review by Gosch, KStG, 3rd edition 2015, GmbH-Rundschau 2015, P. R302
- No cancellation of the profit transfer agreement during the year, Handelsblatt Steuerboard from 17/09/2015
- Alternatives to the cancellation of a profit transfer agreement with a GmbH during the year, GmbH Review 2015, S. 965
- New structures for tax groups of foreign shareholders, PIStB International Tax Consultancy 2015, p. 153 (full text)
- Organschaft between sister companies of a foreign parent company according to ECJ case law, Handelsblatt Steuerboard of 23 February 2015
- Organschaft between sister companies de lege lata, GmbH-Rundschau 2015, 182
- Tax-neutral withdrawal of contribution-born shares from special business assets - beneficial after-effects of the old reorganisation tax law, in: "Familienunternehmen im Fokus von Wirtschaft und Wissenschaft", Commemorative publication for Mark K. Binz, C.H.Beck, Munich 2014, p. 782
The TAXGATE team
