Dr. Christiane Krüger, LL.M.

Manager
Attorney-at-law (Rechtsanwältin)
Baker Tilly Steuerberatungsgesellschaft mbH & Co. KG
Cecilienallee 6-7
40474 Dusseldorf
Phone: +49 211 6901-1165
Fax: +49 211 6901-181165

Professional Education

  • Legal clerkship at the District Court of Münster
  • Doctoral studies and master program “Tax Law” at the University of Münster (“Westfälische Wilhelms-Universität Münster”)
  • Law studies at the University of Münster (“Westfälische Wilhelms-Universität Münster”)

Previous professional positions

  • Attorney-at-Law at ARQIS Rechtsanwälte Partnerschaftsgesellschaft mbB, Düsseldorf
  • Legal clerk, i.a. with periods of the clerkship at Linklaters LLP, Düsseldorf and the Fiscal Court of Münster

Key Areas of Expertise

  • Transaction Tax
  • Corporate Tax and Tax Structuring
  • International Tax
  • Mergers & Acquisitions

Selected Publications

  • "Steuerliche Erleichterungen für Transaktionen in Zeiten der Corona-Pandemie", Christian Wegener and Dr. Christiane Krüger, in: DStR 2020, p. 1083 ff.
  • Commentary to Sec. 47 to 50 German Investment Tax Act (InvStG 2018), in: Bujotzek/Steinmüller, Investmentsteuergesetz, will be published in 2020 (together with Tim Würstlin, LL. M.)
  • On the applicability of the withholding tax rate for married creditors who hold an interest in the borrowing partnership through a family foundation, NWB 2019, p. 2112-2113
  • The transfer of assets in partnerships (doctoral thesis), Baden-Baden 2019
  • Extent of the tax law subjectivity of partnerships with regard to the tensions between the doctrine of joint ownership and the principle of tax transparency, FR 2016, p. 1031-1039
  • Treatment of contributions in kind against other consideration in partnerships according to the German Reorganization Tax Act (UmwStG) in the focus of current case law and legislation - Part 2, FR 2016, p. 18-26
  • Treatment of contributions in kind against other consideration in partnerships according to the German Reorganization Tax Act (UmwStG) in the focus of current case law and legislation - Part 1, FR 2015, p. 1108-1117
  • On the illegality of extraterritorial effects of the French Financial Transaction Tax under international law, IStR 2013, p. 513-519 (together with Prof. Dr. Joachim Englisch)
  • A victory for voluntary work?, Critical consideration of the judgement of the German Federal Fiscal Court of October 17th, 2012 - VIII R 57/09, FR 2013, p. 490-497 (together with Dr. Martin Tegelkamp, LL. M.)
  • The treasury and voluntary work. Fundamental considerations on the dogmatic relationship between the tax exemptions according to Sec. 3 No. 26, 26a and 26b German Income Tax Act (EStG) and on the taxation of expense allowances for honorary legal guardians – change of the legal situation as of January 1st,2011, ZErb 2011, p. 125-132 (together with Dr. Martin Tegelkamp, LL. M.)