Norbert J. Sailer Khuepach, B.A., MSc (Econ), LL.M. (Tax)

Partner
Attorney-at-Law (Rechtsanwalt)
Baker Tilly Rechtsanwaltsgesellschaft mbH
Nymphenburger Straße 3b
80335 Munich
Phone: +49 89 55066-240
Fax: +49 89 55066-140

Professional Education

  • Ph.D. Program – Universiteit Maastricht, Netherlands
  • Visiting scholarship – NYU
  • New York University
  • Post-graduate studies – Rijks-Universiteit Leiden, Netherlands
  • Studies of law (A) – Leopold-Franzens-University Innsbruck, and Paris-Lodron University Salzburg, Austria
  • Studies of law (D) – Ludwig-Maximilian-University Munich, Germany
  • Economics – Queen Mary, University of London und LSE London School of Economics and Political Sciences, London, UK

Previous Positions

  • TaylorWessing Partnerschaft, Munich
  • JONES DAY Rechtsanwälte, Patentanwälte, Munich
  • Richter Huber König Müller Schönherr Partnerschaft (later RP RICHTER & PARTNER), Munich
  • P+P Pöllath + Partners, Munich

Key Areas of Expertise

  • International tax law (in particular income tax treaties, foreign transactions tax law)
  • Tax planning, policy consulting (tax policy)
  • Asset and corporate succession, estate planning
  • Private client and family office consulting
  • Law on non-profit organizations and foundations
  • Company law

Key industries/Sectors

  • Private clients
  • Healthcare
  • Energy, energy investments
  • Alternative investments (financial investors)

Selected Publications

  • Herrmann/Heuer/Raupach, Comment on Income and Corporate Income Tax Law – § 5 Sec. 1 sentence 1 2nd half-sentence and sentence 2 EStG – “GoB in eigener Verantwortung, Realisations- und Imparitätsprinzip” together with Wolfgang Richter, Attorney-at-law/Tax Advisor
  • Herrmann/Heuer/Raupach, Comment on Income and Corporate Income Tax Law – § 6 Sec. 1 No. 4 EStG
  • „Steuergerechtigkeit in Europa durch Information über Zinserträge und ihre Besteuerung an der Quelle?“ – Magazine Internationales Steuerrecht (IStR) 2005, pages 1-8 – together with Professor Dr. Roland Ismer, University Erlangen-Nuremberg
  • „Der neue Art. 27 OECD-MA: Amtshilfe bei der Beitreibung und Sicherung von Steueransprüchen“ – Magazine Internationales Steuerrecht (IStR) 2003, pages 633-644 – together with Professor Dr. Roland Ismer, University Erlangen-Nuremberg