Focal points of consulting
Withholding tax and tax reporting
Investment tax law
Tax compliance and criminal tax law
Your expert
Dr Tobias Stiegler
Tax consultant
- +49 (0) 711 5409029-10
- ts@taxgate.com
Dr Tobias Stiegler
Consultant profile
Tobias Stiegler advises companies and institutional investors on the tax structuring of transactions and their financing.
In addition, he supports domestic and international investors in fulfilling their complex participation and declaration obligations and in the efficient coordination of their commitments. The focus of his work is on cross-border matters, which is why he maintains a lively dialogue with international legal and transaction advisors. As part of this work, Tobias Stiegler also comments on current developments in tax law and controversial legal issues. A selection of recent publications can be found below.
Publications
Publications from Dr Tobias Stiegler
- Stiegler, Die Personengesellschaft für Jung-, Familien- und international aufgestellte Unternehmer, TXGT blog from 15/07/2025
- Scheffold/Stiegler, Favourable treatment of retained earnings under § 34a EStG as amended by the Growth Opportunities Act Selected aspects from practice, DStR 26/2025, p. 1433
- Stiegler, BFH: Important decision for Swiss foundations and US trusts with beneficiaries in Germany (§ 15 AStG), TXGT blog from 25/04/2025
- Bubeck/Stiegler, On the taxation of asset-managing property partnerships in a group of companies, NWB 18/2023, P. 1302
- Bubeck/Stiegler, New BMF letter on construction withholding tax, NWB 39/2022, P. 2770
- Stiegler, Der doppelansässige Kapitalanleger im Außen- und Einkommensteuerrecht, TXGT blog from 21/02/2022
- Stiegler, CFD trading from a tax perspective, NWB 6/2022, P. 391
- Stiegler/Scheufler, Inflow in the case of split appropriation of profits and payment to a shareholder-related reserve account, TXGT blog from 31/01/2022
- Elser/Stiegler, Aktuelles zur Besteuerung des Tradings mit Aktien und Derivaten - There is still good news in the taxation of capital income, TXGT blog from 11/06/2021
- Bubeck/Stiegler, Update Bauabzugsteuer - Overview of current legal issues, NWB 15/2021, P. 1034
- Stiegler, The next throw in the tax jungle: The Tax Haven Defence Act, TXGT blog from 02.03.2021
- Stiegler, Legal issues in the purchase price allocation of developed properties - A review of the BMF working aid, NWB-EV 5/2020, P. 161
- Scheufler/Stiegler, Inflow of a profit distribution in the case of a split appropriation of profits, NWB 6/2020, P. 372
- Stiegler, Transparent taxation of asset-managing foreign corporations - taxation concepts, application requirements and legal consequences, IStR issue 1/2020, p. 1
- Stiegler, commentary on the Lower Saxony tax court on the inflow of "personal reserves" at the level of a corporation, NWB Erben + Vermögen 9/2019, p. 322
- Stiegler, BFH: The lump-sum calculation of investment fund income pursuant to § 6 InvStG 2004, TXGT blog from 30/08/2019
- Stiegler, Commentary Rhineland-Palatinate tax court on the derecognition of shares that have become worthless, NWB Erben + Vermögen 3/2019 p. 108
- Stiegler, Research Regarding The Effects of Cross-Border Corporate Investments on Business Processes Efficiency, Dissertation 2018, public defence and assessed by a panel of experts as at September 18, 2018 at The Bucharest University of Economic Studies, a partner university of Hohenheim in the Bachelor's and Master's
- Elser/Stiegler, Commentary on Section 38 InvStG 2018 in: Beckmann/Scholtz/Vollmer, Investment Handbook, Erich Schmidt Verlag, Kz 415 (2018)
- Stiegler et. al, Management Participation Programmes for German Target Companies-Current Developments of Fiscal Treatment in Germany, in: Journal of EU Research in Business, Volume 2018, DOI: 10.5171/2018.582169
- Stiegler et. al, Investment Trend in Digital Currencies - The Current State of Fiscal Treatment of Bitcoin Investments in Germany, in: Proceedings of 4th BASIQ Conference at Uni Heidelberg
- Stiegler, Profits from the sale of gold bullion securities no income from capital assets (commentary FG-Thüringen), in: Erben + Vermögen issue 1/2018, p. 7
- Elser/Stiegler, Inbound investments in German assets under the Investment Tax Reform Act, in: IStR Heft 14/2017, p. 567
- Stiegler/Betz, Excessive taxation in the case of incomplete evidence of actual income from non-transparent/black investment funds, in: DStR Heft 27/2017, p. 1463
- Stiegler et al, in: Zeitschrift für interdisziplinäre ökonomische Forschung 2/2016, On withholding tax in the light of automatic information exchange systems, p. 88
- Betz/Stiegler, in: IStR 2016, 850, On the tax liability of scholarships from third countries
- Stiegler, Solar direct investments for private investors - generating electricity on your own roof, in: TAXGATE Blog v. 06.09.2016
- Stiegler, in: Erben + Vermögen issue 09/2015, Precious metal securities products for private investors, p. 311
- Stiegler/ Thiede, in: Erben + Vermögen issue 10/2015, comment on the BFH judgements of 12 May 2015 - VIII R 35/14 and VIII 4/15, p. 347
The TAXGATE team
