Christian Garz
Tax Advisor, Business Lawyer, Counsel
Tax
Christian Garz specialises in national and international business tax law. Christian has many years of experience in advising both domestic and multinational corporate clients on all aspects of business taxation, in particular in the field of restructuring and reorganisation. He focuses mainly on the tax-efficient planning and structuring of cross-border investments (inbound and outbound).
Projects
- Activum Funds
in diverse projects for the acquisition of numerous German based real estate development platforms, including tax due diligence and tax structuring advice - Anaergia
in the tax efficient restructuring of its German and European biogas business - Emeram Funds
in the acquisition and the disposal of shares of the German based digital transformation service provider ]init[ AG - Gegenbauer
in the reorganization of its German corporate structure as well as tax structuring advice and tax due diligence in several transactions, in particular the merger with Apleona in 2023 - Instone Real Estate Group SE
in connection with the cross-border conversion and tax structuring advice in connection with the IPO on the stock exchange in Frankfurt including post and pre-IPO reorganization - Northvolt
in tax-related aspects in connection with the setup of a gigafactory for electric vehicle battery cells in Germany - Pernod Ricard
in the acquisition of Black Forest Distillers - Swisspower Renewables
in tax structuring including the reorganization of the German corporate structure and repowering projects - Trivago
in the cross-border merger in connection with the IPO in 2016 at the NASDAQ - Numerous non-German resident (operational) investors
in tax efficient structuring of their inbound investments into Germany, in particular with respect to the choice of the legal form, assessment of permanent establishments, cross-border deployment of employees etc.
Career
Studied business law at Frankfurt University of Applied Sciences, focusing on international tax law and business taxation
Experience in the Mergers & Acquisitions Tax department of an international accountancy firm in Berlin, Frankfurt am Main and New York (USA)
At Noerr since 2011
Admitted to the Berlin Chamber of Tax Advisors
Memberships
- International Fiscal Association
- Berliner Steuergespraeche e.V.
- Berlin Chamber of Tax Advisers
Publications
- Überdachende Besteuerung im DBA Schweiz ist unionsrechtskonform – EuGH, Urteil vom 19.11.2015 – Rs. C-241/14 (with Dr Florian Schiefer), IWB 4/2016, pp. 147 et seq.
- Taxation of multitier German corporate structures – important changes with respect to German tax groups and dividend taxation (with Dr Carsten Heinz), The Euromoney Corporate Tax Handbook 2014, pp. 47 et seq.
- German inbound investment in corporations – potential significant changes and developments in German tax law for corporate investors (with Dr Carsten Heinz), The Euromoney Corporate Tax Handbook 2013, pp. 48 et seq.
- German inbound investment – recent developments in German tax law and tax structuring opportunities (with Dr Carsten Heinz), The Euromoney Corporate Tax Handbook 2012, pp. 66 et seq.