Dr. Christiane  Krüger, LL.M.

Dr. Christiane Krüger, LL.M.

Senior Manager
Attorney-at-law (Rechtsanwältin), Certified Tax Advisor
Baker Tilly
Cecilienallee 6-7
40474 Dusseldorf

Key areas of expertise

Professional experience

  • 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

Professional education

  • Certified Tax Advisor
  • 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”) and legal clerkship at the District Court of Münster

Selected publications

  • "Steuerliche Fallstricke im Transaktionsprozess", Christian Wegener and Dr. Christiane Krüger, in: Corporate Finance Recht 2023 (special edition of the journals Going Public, HV Magazin and Unternehmeredition), p. 56 ff.
  • "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.
  • Commentary to Sec. 47 to 50 German Investment Tax Act (InvStG 2018), in: Bujotzek/Steinmüller, Investmentsteuergesetz, to be published (together with Dr. Tim Würstlin, LL.M.)
  • 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)

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