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Dr. Jan Brinkmann

Partner

Tax

Technically great and absolutely reliable

Chambers Europe 2015

Profile details

About Dr. Jan Brinkmann

Jan is a partner of our tax practice. He deals with complex domestic and international tax issues with a particular focus on financial institutions.

His practice comprises the tax structuring of corporate reorganisations, particularly in the banking sector, M&As, fund structuring, asset finance, transfer pricing for financial services and VAT.

Jan is often recommended for financial institutions tax advice and has built long-term relationships with many foreign banks in Germany.

Jan regularly publishes and lectures on tax law.

He speaks German and English.

Recent work

  • Advising ING Group/ING DiBa since 2004 on various tax aspects of its German and international operations.
  • Advising SEB Group on the sale of its German asset management division to Savills.
  • Advising Deutsche Pfandbriefbank on current tax issues and tax disputes.
  • Advising Credit Suisse on various domestic and international tax aspects of its wealth management and investment banking division.
  • Advising Goldman Sachs on various tax aspects of its German operations.

Qualifications

Education

  • College of Fiscal Affairs, Nordkirchen, Germany (diploma in tax law (Dipl-Finw))
  • University of Konstanz, Germany (law; doctorate in law (Dr jur))
  • University of Oxford, UK (master’s degree in law (M Jur))

Professional qualifications

  • Rechtsanwalt, Germany
  • Steuerberater (tax adviser), Germany

Publications

  • DStR 2016, 2190 Vorsteuerabzug bei Kapitalbeschaffungsmaßnahmen von Holdinggesellschaften

  • DStR 2016, 650 Einbeziehung von Personengesellschaften in die umsatzsteuerliche Organschaft

  • 2015, (author, Herrmann/Heuer/Raupach (Eds.)) Chapter on leasing taxation in the commentary to German Income and Corporate Income Tax Act

  • 2015, (author, Groeben/Schwarze/Hatje (Eds.)) Chapter on tax provisions in Art. 110 to 113 TFEU, in Commentary on Treaty on the Functioning of the European Union

  • 2013, (author, Lüdicke/Arndt (Eds.)) Chapter on taxation of investment funds, in Geschlossene Fonds

  • Der Betrieb 2012, 16 National Grid Indus: Auswirkungen auf die deutsche Entstrickungsbesteuerung

  • IStR 2010, 501 Garantiegebühren im Konzern: Das Urteil des Tax Court von Kanada in Sachen GE Capital Canada

  • Betriebsberater 2009, 2067 Die Neuregelung der Verschmelzung von Auslandsfonds

  • IStR 2009, 563 Forschung und Entwicklung – Steueroptimierung durch Nutzung ausländischer Steueranreize

  • DStR 2008, 897 Verlustuntergang nach §8c KStG aufgrund konzerninterner Umstrukturierung