Your expert

Stephan Scheffold

Tax consultant | Partner

Focal points of consulting

Company succession

Transactions and investments

Conversions and reorganisations

Stephan Scheffold

Consultant profile

Stephan Scheffold

Stephan Scheffold specialises in the area of corporate and transaction tax law.

He also advises wealthy private individuals and family (companies) on company and asset succession. As part of a "succession readiness check", the tax implications of a gift or inheritance can be simulated and specific recommendations for action can be derived. Stephan Scheffold has in-depth experience in the utilisation of inheritance tax exemption regulations (e.g. Sections 13a, 13b ErbStG and Section 28a ErbStG for so-called large acquisitions) as well as the associated declaration obligations (e.g. company valuations and declarations for inheritance tax purposes).

Furthermore, he advises on reorganisations within the framework of the German Reorganisation Tax Act and supports clients on tax issues relating to international corporate taxation (double taxation agreements, add-back taxation, exit taxation).

Mr Scheffold is also a lecturer at the Baden-Württemberg Cooperative State University in Stuttgart in the field of "Valuation and Inheritance Tax".

Publications

Publications from Stephan Scheffold

  • Scheffold, Venture Capital: Die Escape-Klausel des § 8b Abs. 3 KStG – jetzt auch für unbesicherte Wandeldarlehen, TXGT-Blog v. 22.04.2026
  • Scheffold, Familiengenossenschaften im Visier der Finanzverwaltung: Private Lebensführung ist keine Betriebsausgabe, TXGT-Blog v. 04.03.2026
  • Scheffold, BHF bestätigt das „Hamburger Modell“ – Familienheim in der GbR erbschaft- und schenkungssteuerfrei übertragbar, TXGT-Blog v. 11.11.2025
  • Scheffold/Schenk, Erbschaftsteuerliche Begünstigung von Unternehmensvermögen – Entscheidung des BVerfG noch in diesem Jahr? RFamU 10/2025 S. 489
  • 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
  • Scheffold, Inheritance tax benefits for housing companies only with binding information (Münster tax court), TXGT blog from 28/04/2025
  • Schenk/Scheffold, Is inheritance tax unconstitutional again? TXGT blog from 21/02/2025
The TAXGATE team

The TAXGATE team will be happy to support you

TAXGATE GmbH
Charlottenplatz 6
70173 Stuttgart

Close
Contact us

Do you need advice?