Heiko Wunderlich

• German Association of Tax Lawyers (DStJG)
• Association of Licensed Specialists for Tax Law e.V.
• International Bar Association
• International Fiscal Association
• DAV

Publications:

Sell-out of the German Mittelstand
Heiko Wunderlich
in: Frankfurter Allgemeine, 2022 (Interview)

Double taxation due to new interpretation of Section 7 I No. 9 ErbStG by the tax authorities
Heiko Wunderlich
in: Deutsches Steuerrecht (DStR), 2018, p. 905

The reintroduction of the American inheritance tax and possible effects on German citizens
Heiko Wunderlich
in: Umsatzsteuer- und Verkehrssteuer-Recht Zeitschrift (UVR), 2012, p. 30

Planned amendment of § 15 AStG by the Annual Tax Act 2009
Heiko Wunderlich
in: BeraterBrief Erben und Vermögen, nwb, 2008, p. 271

Withholding tax: special funds and comparable mutual funds - information for capital gains realized after 9.11.2017
Heiko Wunderlich and Maik Paukstadt
in: BeraterBrief Erben und Vermögen, nwb, 2008, p.32

Practical advice on flat-rate withholding tax - effects on the various forms of investment and recommendations for action
Heiko Wunderlich and Markus Luckner
in: BeraterBrief Erben und Vermögen, nwb, 2007, p. 148

Books: 

"Wunderlich in Kappler/Kappler Anticipated succession - Chapter 7: Taxation of anticipated succession.", 2nd edition, 2023

"Venture Capital, general" and "Venture Capital, tax law terms" (co-author: Dr. Martin Böttger) in "Stichwort-Kommentar zum eSport-Recht" (Nomos Verlag), 2023, chapters 112 and 114

"Part 10. Accounting and tax law", in: Handbuch Filmrecht, ed. Schwarz, 2021, 6th ed. chapter 298 - 321

"Coproduction and taxes - current aspects and theses", in: Festschrift for Mathias Schwarz on his 65th birthday, Zwischen Gestern und Morgen - Medien im Wandel, Christoph Haesner/Johannes Kreile/Gernot Schulze, 2017

"Internet and Income Taxes", in: Law on the Internet, ed. Schwarz/Peschel-Mehner, 2012

"Part 10. Accounting and Tax Law", in: Handbook of Film, Television and Video Law, ed. Hartlieb/Schwarz, 2011, 5th ed., chapters 300 - 323

Judgment notes:

Judgment of the BFH of March 6, 2008 - Negative capital account - profit attribution pursuant to § 15a para. 3 EstG, in: Fachdienst Steuerrecht (FD-StR) 2008, 257897, beck-online

Judgment of the BFH of 04.03.2008 - Guarantee expenses as subsequent acquisition costs, in: Fachdienst Steuerrecht (FD-StR) 2008, 259928, beck-online

Judgment of the BFH of 13.02.2008 - Necessary special business assets and treaty law - Binding of the tax authorities to the result of a tax audit, in: Fachdienst Steuerrecht (FD-StR) 2008, 259942, beck-online

Judgment of the BFH of 24.01.2008 - No restriction of depreciation by § 7 para. 1 sentence 5 EStG in the case of contribution of assets to a partnership, in: Fachdienst Steuerrecht (FD-StR) 2008, 257898, beck-online

Judgment of the BFH of 10.01.2008 - Submission to the BVerfG for a decision on the commuter allowance, in: Steuerrecht (FD-StR) 2008, 251966, beck-online

Judgment of the BFHK of 19.12.2007 - Realization of corporate income tax credits, in: Fachdienst Steuerrecht (FD-StR) 2008, 257117, beck-online

Judgment of the BFH of 08.11.2007 - Sales of agriculturally used land as commercial property trading, in: Steuerrecht (FD-StR) 2008, 252910, beck-online

Judgment of the BFH of 07.11.2007 - Freigiebige Zuwendung bei verdeckter Gewinnausschüttung an nahestehende Personen, in: Fachdienst Steuerrecht (FD-StR) 2008, 253952, beck-online

Judgment of the BFH of 16.10.2007 - Time of loss attribution for a silent partner, no extended loss compensation due to assumption of debt, in: Fachdienst Steuerrecht (FD-StR) 2008, 250671, beck-online

Judgment of the BFH of 11.10.2007 - Loss compensation restriction according to § 15a EStG: Contribution in kind not to be offset against the liability contribution in every case, in: Steuerrecht (FD-StR) 2008, 251965, beck-online

Judgment of the BFH of 11.10.2007 - Essential operating bases in the case of a business lease as a whole - essential operating bases of a car dealership, in: Fachdienst Steuerrecht (FD-StR) 2008, 252907, beck-online

Judgment of the Federal Fiscal Court of October 4, 2007 - Compatibility of tax secrecy with communications from the tax authorities, in: Fachdienst Steuerrecht (FD-StR) 2007, 245642, beck-online

Judgment of the BFH of 26.09.2007 - Tax-free physiotherapy services by a physical therapy practice in the legal form of a GbR, in: Fachdienst Steuerrecht (FD-StR) 2007, 247796, beck-online

Judgment of the BFH of 26.09.2007 - Partial value depreciation for listed shares, in: Fachdienst Steuerrecht (FD-StR) 2008, 251964, beck-online

Judgment of the BFH of 26.09.2007 - Justified declaratory interest in a continuation declaratory action, in: Fachdienst Steuerrecht (FD-StR) 2008, 249484, beck-online

Judgment of the BFH of 20.09.2007 - Sonderbetriebsvermögen II - Decision on deferral of recognition of liabilities pursuant to § 5 para. 2a EstG, in: Fachdienst Steuerrecht (FD-StR) 2008, 249467, beck-online

Judgment of the BFH of 20.09.2007 - Loss assessment for atypical silent partners with a negative capital account, in: Fachdienst Steuerrecht (FD-StR) 2008, 249488, beck-online

Judgment of the BFH: Deduction restriction for entertainment of freelance employees, in: Fachdienst Steuerrecht (FD-StR) 2008, 250683, beck-online

Judgment of the BFH of 18.09.2007 - Hidden profit distribution: Assessment basis of the profit bonus of a shareholder-managing director, in: Fachdienst Steuerrecht (FD-StR) 2008, 252922, beck-online

Judgment of the BFH of 13.09.2007 - Wage inflow in the case of subsequent payment of employee contributions to social security after illegal wage payments, in: Fachdienst Steuerrecht (FD-StR) 2007, 246608, beck-online

Judgment of the BFH of 06.09.2007 - Sale of business as a whole and input tax correction according to § 15a UstG, in: Fachdienst Steuerrecht (FD-StR) 2007, 244583, beck-online

Judgment of the BFH of 30.08.2007 - Revival of the status as special business assets after the end of a co-entrepreneurial business split (accounting competition), in: Fachdienst Steuerrecht (FD-StR) 2007, 247903, beck-online

Judgment of the BFH of 23.08.2007 - Serious doubts about the constitutionality of the commuter allowance, in: Fachdienst Steuerrecht (FD-StR) 2007, 240974, beck-online

Judgment of the BFH of 22.08.2007 - Reinterpretation as a notice of amendment by the court of appeal, in: Steuerrecht (FD-StR) 2007, 245645, beck-online

Judgment of the BFH of 21.08.2007 - Reversal of a pension provision rooted in the corporate relationship due to discontinuation of the obligation - No reduction for previously unrecognized hidden profit distribution, in: Fachdienst Steuerrecht (FD-StR) 2007, 247795, beck-online

Judgment of the BFH of 01.08.2007 - Advance VAT payments are regularly recurring expenses within the meaning of § 11 para. 2 sentence 2 EstG, in: Fachdienst Steuerrecht (FD-StR) 2007, 244578, beck-online

Judgment of the BFH of 12.07.2007 - Requirements for the obligation to justify a provisional notice pursuant to § 165 para. 1 sentence 3 AO, in: Fachdienst Steuerrecht (FD-StR) 2007, 246497, beck-online

Judgment of the Federal Fiscal Court of July 4, 2007 - Purchase option on shares does not yet create economic ownership; different allocation of the purchase price for tax purposes in the absence of commercially comprehensible reasons, in: Fachdienst Steuerrecht (FD-StR) 2007, 244581, beck-online

Judgment of the BFH of 28.06.2007 - Transfer of assets to an independent foundation with legal capacity only to be treated as a gift if there is actual and legal power of disposal, in: Fachdienst Steuerrecht (FD-StR) 2007, 239155, beck-online

Judgment of the BFH of 26.06.2007 - Financing costs for repayment of shareholder loans are business expenses, in: Fachdienst Steuerrecht (FD-StR) 2008, 250686, beck-online

Judgment of the BFH of 20.06.2007 - Legal costs for inheritance tax dispute not deductible, in: Fachdienst Steuerrecht (FD-StR) 2007, 240973, beck-online

Judgment of the BFH of 20.06.2007 - Transfer of a business in return for recurring benefits - Replacement of a pension obligation by compensation, in: Fachdienst Steuerrecht (FD-StR) 2007, 246613, beck-online

Judgment of the BFH of 06.06.2007 - Unstructured summary of several gifts in a gift tax assessment permissible in individual cases, in: Fachdienst Steuerrecht (FD-StR) 2007, 245643, beck-online

Judgment of the BFH of 05.06.2007 - Valuation option for mergers, in: Fachdienst Steuerrecht (FD-StR) 2007, 243366, beck-online

Judgment of the BFH of June 5, 2007 - Liability of the GmbH managing director - No consideration of hypothetical causal processes in the context of the attribution of damages, in: Steuerrecht (FD-StR) 2007, 243367, beck-online

Judgment of the BFH of 05.06.2007 - Right of taxation for wages in the case of dual residence of the employer, in: Fachdienst Steuerrecht (FD-StR) 2007, 240971, beck-online

Judgment of the BFH of 23.04.2007 - No consideration of hypothetical considerations for insolvency contestation of any tax payments in the case of liability under § 69 AO, in: Fachdienst Steuerrecht (FD-StR) 2007, 239160, beck-online

Judgment of the BFH of 19.04.2007 - BFH considers retroactive restriction of trade tax loss carryforwards to be unconstitutional - submission to the BVerfG, in: Fachdienst Steuerrecht (FD-StR) 2007, 238315, beck-online

Judgment of the Federal Fiscal Court of 18.04.2007 - Appeal against full relief decision admissible, in: Fachdienst Steuerrecht (FD-StR) 2007, 233405, beck-online

Judgment of the BFH of 12.04.2007 - Replacement of a pension commitment granted by the employer with simultaneous assumption of the pension obligation by a third party, in: Fachdienst Steuerrecht (FD-StR) 2007, 225570, beck-online

Judgment of the BFH of 04.04.2007 - Reference for a preliminary ruling to the ECJ: Transitional provision on § 8b para. 3 KStG 1999 in the version of the UntStFG contrary to Community law?, in: Fachdienst Steuerrecht (FD-StR) 2007, 240214, beck-online

Judgment of the BFH of 28.03.2007 - Inheritance tax on the execution of a formally ineffective legacy of the testator, in: Fachdienst Steuerrecht (FD-StR) 2007, 226595, beck-online

Judgment of the BFH of 14.03.2007 - Extraordinary appeal is no longer admissible in financial proceedings, in: Fachdienst Steuerrecht (FD-StR) 2007, 221861, beck-online

Judgment of the BFH of 07.03.2007 - Double book value link in the contribution of shares in an EU corporation to another EU corporation, in: Fachdienst Steuerrecht (FD-StR) 2007, 233399, beck-online

Judgment of the Federal Fiscal Court of 11.01.2007 - Income-related expenses - Differentiation between professional or private causation of entertainment expenses - change in case law, in: Fachdienst Steuerrecht (FD-StR) 2007, 215246, beck-online

Judgment of the Federal Fiscal Court of 19.12.2006 - Obligation of professional chambers (in this case the bar association) to provide information to the tax authorities about the circumstances of chamber members, in: Fachdienst Steuerrecht (FD-StR) 2007, 218270, beck-online

Judgment of the BFH of December 4, 2006 - Contribution of a gravel deposit to business assets at partial value; no deductions for substance reduction, in: Fachdienst Steuerrecht (FD-StR) 2007, 225566, beck-online

Judgment of the BFH of 09.11.2006 - Different financial year of a controlling partnership, in: Fachdienst Steuerrecht (FD-StR) 2007, 221856, beck-online

Judgment of the Munich tax court dated June 29, 2006 - Trade tax reduction in the case of a lump-sum prohibition on the deduction of operating expenses pursuant to Section 8b (5) KStG, in: Fachdienst Steuerrecht (FD-StR) 2007, 220956, beck-online

Judgment of the Rhineland-Palatinate tax court of 15.03.2006 - No reduction in corporation tax in the event of a void profit distribution resolution, in: Fachdienst Steuerrecht (FD-StR) 2007, 237609, beck-online