Lawyer, tax advisor, specialist lawyer for tax law
International tax law
Clients with international Background
With more than 30 years of experience in corporate tax law Wolfgang Walter advises companies and their shareholders in the field of structuring their enterprises.
He is also in charge for clients dealing with specific tax and corporate law issues, law regarding fiscal offences and legal actions against the tax office before the Fiscal Courts.
After his law studies, serving as an scientific assistent at Constance University and earning his Dr. jur. he served as the head of Corporate Tax Department for the tax office. He worked as head of the tax department of internationalen Big Five audit companies und in law firms which had been specialised in restructuring, in Tax and Corporate Law and in law regarding fiscal offences.
While attending Arthur Andersen he started a commentary for German group taxation which he has been updating for more than 20 years. He is also a member of the financial and tax committee of Chamber of Industry and Commerce of Stuttgart. Please find below a selection of recent publications from Wolfgang Walter:
- Threat for group taxation by variable compensation payments in German profit and loss transfer agreements? GmbH-Rundschau 2016, p. 975
- The transfer of subsidiaries together with termination and new foundation of a German group tax structure, GStB Gestaltende Steuerberatung 2016, p. 91
- Update for the commentary of para. 14 – 19 German Company Tax Law, in: Bott/Walter, KStG-Corporate Tax Act, Stollfuß-Verlag
- No termination of the German profit and loss transfer agreement during the fiscal year, Handelsblatt Steuerboard of 17.09.2015
- New chances for group tax structures of foreign shareholders, PIStB Praxis Internationale Steuerberatung 2015, S. 153(full-text in German)
- German Group tax between sister companies of a foreign holding company according to a judgement of the European Court, Handelsblatt Steuerboard vom 23.02.2015