Christian Wegener

Industries

• Healthcare
• Medical & Biotech
• Insurance
• Financial Services
• Engineering
• Automotive

Further information

• Lecturer for German corporate income tax and trade tax law at University of Applied Sciences Fresenius, Cologne

Professional experience

• Partner, Managing Director at ARQIS Rechtsanwälte PartGes, Düsseldorf
• Managing Associate at Linklaters LLP, Düsseldorf
• Senior at Ernst & Young, Düsseldorf/Stuttgart

Professional education

• Certified Tax Advisor
• Studies of business administration at University of Mannheim

Selected publications

• "Die Treuhand-KG im Steuerrecht – Ein Gesamtüberblick", DStR 2022, issue 48 and 49
• "Steuerrechtliche Neuerungen bei Unternehmenstransaktionen", Christian Wegener and Dr. Christiane Krüger, in: Corporate Finance Recht 2022 (special edition of the journals Going Public, HV Magazin and Unternehmeredition), p. 56 ff.
• "Steuerliche Erleichterungen für Transaktionen in Zeiten der Corona-Pandemie", Christian Wegener and Dr. Christiane Krüger, in: DStR 2020, p. 1083 ff.
• Comment to decision of 11.07.2019 – I R 13/18 and I R 26/18 "Gewerbesteuerpflicht des Einbringungsgewinns I"
  FR 2020, 463-467
• Treatment of downstream mergers between legal entities for accounting and tax purposes, DB 2018
• Commentary to Section 22 of the German Reorganization Tax Act, in: Widmann/Bauschatz, 360° UmwStG eKommentar
• Comment to decision of the German Federal Tax Court (BFH) dated 31 May 2017 (I R 37/15) – Tax exemption of capital gains – no deemed tax expense in terms of Section 8b para. 3 sentence 1 of the German Corporate Income Tax Act without a German permanent establishment, ISR 2018
• Relationship between the entanglement (Verstrickung) and other provisions of the national tax law, UbG 2015
• Spin-off of partnerships according to the newly introduced Reorganization Tax Act, UbG 2008