Frank Behrenz. Partner

Transcription

1 Frank Behrenz Partner Qualification Attorney, Tax consultant Studies at the University of Munich (first state examination in 1987, second state examination in 1990); admission as attorney (since 1990); admission as tax consultant (since 1994) Fields of law Corporate law and law of contracts International tax law Areas of practice Legal and tax consulting Structuring of international business relations and projects Coordination and management of the Spanish Desk Representation before the Tax Courts and the Supreme Tax Court Special expertise Hospitality industry and related real estate business Publications Presentations Commentary on the German double tax treaties with Uruguay and Spain in Wassermeyer, Double Taxation, editorial Beck Co-editor and -author of the publication Behrenz/Jarfe/Frühbeck, Tax and legal aspects of German investment in Spain, editorial Beck (2012) Monthly contributions (DE/ES) to tax issues in newsletter Legal & Tax, German Chamber of Commerce in Spain Recurrent presentations and publications on legal and fiscal issues related to international business relations (inbound & outbound) in German, English and Spanish (see annexure) Memberships Centre of Arbitration of the German-Argentinean Chamber of Commerce (CADICAA), Buenos Aires, Argentina German section of the International Fiscal Association (IFA) German-Spanish lawyers association (DSJV) German lawyer s association for Spain (DAV Spanien) German-Argentine lawyers association (ADJV) German Business association for Latin America (LAV) Working languages German, English, Spanish Contact Sonntag & Partner Partnerschaftsgesellschaft mbb Wirtschaftsprüfer, Steuerberater, Rechtsanwälte Riesstraße 16, Munich Internet: frank.behrenz@sonntag-partner.de phone: +49 (0) (0) fax: +49 (0) Page 1 from 6

2 Annex Presentations and publications (September 2017) Dual residence of individuals in international taxation, interview in the Spanish business magazine Expansión, (page 9) Steuerrecht (IStR), Issue 17/2017, IStR 2017, page 749 et seq. comments on the sentence German right to taxation of income of an IT-Consultants resident in another DTC- state derived from activities performed in the offices of a client in Germany? (Local Tax Court Munich dated 31 May K 3041/15 - comm. Frank Behrenz) Current tax issues of German Spanish business relations a consulting perspective, presentation on occasion of the German Spanish Bachelor Program, University of Bayreuth Law School, 25/07/2017 From Spain to Germany: commercial and tax strategies for businesses best practices and new trends, presentation (in Spanish) during the conference series Legal Update of the German Chamber of Commerce in Spain, 25/04/2017, Madrid New German legislation on loss set-off rules for companies in case of share transfers, article (Spanish) in issue n. 2 / 2017 (pages 93 et seq.) of the German-Spanish business journal Economía Hispano- Alemana published by the German Chamber of Commerce in Spain Contribution to to the German tax technical journal Internationales Steuerrecht (IStR), Issue 1/ Spain: New tax measures to eliminate the public budget deficit, IStR-LB 2017, 4 Inheritance and succession tax issues related to German - Argentinean cross-border estates, presentation on occasion oft he mini-congress of the Argentinean German Lawyers Association, , Munich Presentation of the German aspects of the topic US/non-EU ramification of EU succession regulation: practical solutions from reallife cases, IBA Annual Conference, Washington 2016, Session of the Individual Tax and Private Client Committee, Intelligent Investment Decisions - Tax Incentives in Latin America and their Effectiveness, article by Frank Behrenz, attorney-at-law and certified tax advisor, Partner and Head of Spanish Desk, Sonntag & Partner, Munich, in the German Journal on International Taxation Internationales Steuerrecht (IStR), Issue 17/2016, IStR 2016, 705 ff. Contribution to to the German tax technical journal Internationales Steuerrecht (IStR), Issue 17/ Spain: Extension of the scope of taxing permanent establishment to commissionaire structures, IStR-LB 2016, 82 Steuerrecht (IStR) Issue 12/2016, IStR 2016, page 509 et seq., comments on the sentence Taxation of partner s business income (i.e. dividends attributable to partners individual business asset category II) under the DTC Germany Spain 1966 and the switchover-clause of 50d Abs. 9 sentence 1 no. 1 German Personal Income Tax Act version German Tax Act 2007 (German Federal Supreme Tax Court, sentence dated 21/01/2016 I R 49/14 - comm. Frank Behrenz) The members of a Board of Directors in the context of double taxation conventions, contribution to the special publication commemorating the 75th birthday of Prof. Dr. Dr. H.C. Franz Wassermeyer "75 issues in the law of double taxation conventions", editorial Beck, 3 July 2015 Steuerrecht (IStR) Issue 1/2015: IStR- country report 2015, 8: Uruguay: New regime to enforce compliance with obligation to disclose holders of bearer shares in Uruguay Stock Corporations Page 2 from 6

3 Steuerrecht (IStR) Issue 1/2015: IStR- country report 2015, 5: Spain: Tax reform 2015 Steuerrecht (IStR) Issue 23/2014: IStR- country report 2014, 98: Chile: Tax reform 2014 Argentina, Baden-Württemberg International, Business Opportunities for Enterprises in Argentina, Stuttgart Chamber of Commerce, 11 November 2014 Steuerrecht (IStR) Issue 20/2014, IStR 2014, page 773 et seq., comments on the sentence German right to tax business income from partners individual business asset category II derived from a Spanish limited partnership under Art. 4 (4) DTC Germany Spain 1966 and 50d (9) sentence 1 n. 1 of the German Personal Income Tax Act Inconstitutional Treaty Override? (Local Tax Court Münster dated 2 July K 2707/10 F - comm. Frank Behrenz) Current tax issues in German Argentinian business relations, presentation on the occasion of the General Assembly of the Argentinian-German Lawyer s Association, 4. September 2014 Steuerrecht (IStR) Issue 17/2014: IStR- country report 2014, 78: Spain: Tax reform 2014 Legal and tax aspects of the participation of German companies in projects in the renewable energy business in Chile, Munich Chamber of Commerce, 13. May 2014, Roadshow of the Export Initiative on Renewable Energies of the German Ministry of Economy and Energy (BMWI) in collaboration with the German-Chilean Chamber of Commerce (CAMCHAL) Obligations to declare foreign income and net assets, administrative and penal law consequences of non-compliance, XXXIII. Mini- Congress of the German-Spanish-Lawyer s Association, Palma de Mallorca, 29 March 2014 Contribution to German tax technical journal Internationales Steuerrecht (IStR) Issue 5/2014: IStR-country report 2014, 24 Uruguay: New taxation of gains from the transfer of bearer shares in Uruguay Stock Corporations Legal and tax aspects of direct business and investments of Basque enterprises in Germany, Conference on Alternative financing and business opportunities in Germany, San Sebastian, 20 February 2014 Steuerrecht (IStR) Issue 1/2014: IStR- country report 2014, 4: Mexico: Tax reform 2014 Steuerrecht (IStR) Issue 23/2013: IStR- country report 2013, 121: Spain: Additional legal measures to combat the economic crisis Update on current legal and tax aspects related to direct business with and investments in Argentina, Frankfurt Chamber of Commerce, Round Table Argentina 13 November 2013 Contribution to German tax technical journal Internationales Steuerrecht (IStR) Issue 21/2013, IStR 2013, page 834 et seq., comments on the sentence of the German Federal Tax Court (BFH) dated 12 June I R /10: German right to tax hidden profit distribution by Spanish limited liability company (Sociedad Limitada) to German resident shareholder due to non-paid use of vacational real estate in Spain Contribution to IStR-country report in German tax technical journal Internationales Steuerrecht Issue 21/2013: Argentina: New tax regime for dividend distributed by and capital gains from the disposal Page 3 from 6

4 of shares in Argentinean companies etc. Contribution to IStR-country report in the German tax technical journal Internationales Steuerrecht Issue 21/2013: Chile: New court decision on entitlement to treaty benefits of Chilean companies subject to the holding privilege (Sociedad Plataforma de Negocios) The new double tax treaty between Germany and Spain, presentation during the XXVIII. Annual Congress of the German-Spanish Lawyers Association in Bamberg, 6-10 June 2012 Argentina, Munich Chamber of Commerce, Round Table Argentina, 5 May 2012 Overview regarding International Conventions with relevance for German enterprises with business interests in Latin America, presentation for Lateinamerikaverein, business association for Latin America, Hamburg, 16 April 2012 Argentina, Baden-Württemberg International, Business Opportunities for Enterprises in Argentina, Stuttgart Chamber of Commerce, 14 March 2012 Presentation of the German aspects of the topic Trusts away from home: Abort, Retry, Fail, IBA 17th Annual International Wealth Transfer Practices Conference Session of the Individual Tax and Private Client Committee, London, 6 March 2012 Argentina, Chamber of Commerce for Darmstadt Rhein Main Neckar, Business Opportunities for Enterprises in Argentina, 28 February 2012 Successful initiation, negotiation and implementation of business transactions with and in Latin America, Recruiting Fair University of Erlangen Perspective Latin America, Association of the Bavarian Economy (vbw), Bavarian University Centre for Latin America (BayLAT), 19 May 2011 Important legal and tax Aspects for Investors and Exporters in Latin America, Roundtable Latin Amerika 201, Hypovereinsbank / Unicredit Bank AG, Hamburg, 12 May 2011 German legal and tax aspects for direct business and investments in Mexico, Mexico Business Day "New business opportunities south of the Rio Grande", IHK München, 27. Juli 2010 Successful initiation, negotiation and implementation of business transactions with and in Latin America - Practice Report: Hard Facts und Soft Skills, Workshop Intercultural Management Latin America, Austrian Institute for Latin America, Vienna, 28 May 2010 Publication in the online portal Legal and tax aspects of the succession in corporate entities and enterprises (Parts 1 and 2 of 12 and 19 Feb 2010) Legal and tax aspects of business transactions with and in Cuba and Colombia, Bavarian Ministry of Economy, Infrastructure, Transportation and Technology, 21 October 2009 The international sales contract under the United Nations Convention on Contracts for the International Sale of Goods (CISG), Presentation on the occasion of the professional formation programme on international commercial law, Munich Chamber of Commerce 16 October 2009 Successful initiation, negotiation and implementation of business transactions with and in Latin America - Practice Report: Hard Facts und Soft Skills, Workshop Intercultural Management Latin America, Austrian Institute for Latin America, Vienna, 26 June 2010 Law & tax in a nutshell - What you should know about business transactions in Peru and Chile, Presentation on the occasion of the Business Day Peru & Chile, Munich Chamber of Commerce, May 2009 Page 4 from 6

5 How to draft contracts for the export of goods and services, presentation before the Export Group of the Augsburg Chamber of Commerce, International Section, 22 January 2009 Legal and tax aspects of the participation of German companies in projects in the renewable energy business in Argentina, Information Day Renewable Energies in Argentina (BMWi, bfai, DENA), Munich Chamber of Commerce, 29 October 2008 Current legal and tax aspects of direct business with and investments in Argentina and Chile, Ludwigshafen Chamber of Commerce - Centre of Competence for Latin America, "Argentina and Chile in depth", 28 May 2008 Current legal and tax aspects of direct business with and investments of Spanish companies in Germany (spanish), Information Day for Spanish Companies regarding the German market, Spanish Chamber of Commerce in Germany in cooperation with Ferrol / La Coruña Chamber of Commerce 8 April 2008 Argentina, "Business Talk Argentina", Essen Chamber of Commerce, 23 January 2008 New legal framework and trends in German taxation and its consequences for German-Argentinean business relationships, presentation (Spanish) on the occasion of the conference Trends in national and international taxation 2007/2008, German Chamber of Commerce Buenos Aires (CADICAA), 9 November 2007 Current legal and tax aspects of export-, corporate- and project financing of German direct business and investments in Argentina", presentation (English) on the occasion of the Argentina Business Talks, Bavarian Ministry of Economy, Infrastructure, Transport and Technology, 12 September 2007 Presentation (English) on current legal and tax issues during the "South America Workshop" in Buenos Aires of the Trade Fairs Deutsche Messe and Nürnberger Messe on 21/22 June "Changes, Chances and Challenges in the International Trade Show Business" Current Legal and Tax Issues of Direct Business with and Investments in Argentina and Chile, German Chamber of Commerce of the Pfalz region, Competence Centre Latin America, Business Conference on Argentina und Chile, Ludwigshafen, 1 March 2007 Current Legal and Tax Issues of Direct Business with and Investments in Argentina", German Chamber of Commerce of the Pfalz region, Competence Centre Latin America, Business Conference on Argentina und Chile, Ludwigshafen, 30 March 2006 Moderation of the workshop "Financing, Claim Management, Legal Issues" during the Annual Conference of the Association of the Bavarian Chambers of Commerce, Munich, 7 December 2005 Current Legal and Tax Issues of Direct Business with and Investments of Argentinean Companies in Germany and the European Union", presentation (Spanish) for the German Chamber of Commerce for Argentina (CADICAA), Buenos Aires, 14 September 2005 Using Chile as Platform for Investment and Holding Activities, presentation during the so-called Business Round Table Chile, Chamber of Commerce Munich, 8 July 2005 Presentation on Tax Climate for Investments of German Companies in South America, Chamber of Commerce Munich, 4 May 2004 during the business conference on South America 2004 Presentation on "German Interpretation of Trusts" before the International Committee of the Society of Trust and Estate Practitioneers, London, September 1996 Presentation of the section "Germany" during the conference "Estate Page 5 from 6

6 Tax for Non-Residents", London, November 1996 Page 6 from 6