Axel Schaaf

Axel Schaaf has around 15 years of experience in tax advisory. His activities focus on business taxation, restructuring, and assistance in tax matters relating to corporate transactions. Axel Schaaf is a member of the Transaction Tax service line.

Fields of expertise

• Tax advice for medium-sized businesses
• Restructuring of company groups
• Tax advice on corporate transactions
• Special tax projects Memberships
• Chamber of Tax Advisors [Steuerberaterkammer]

Publications

• „Unmittelbarkeitserfordernis“ des § 21 UmwStG bei Umstrukturierungen unter Beteiligung vermögensverwaltender Personengesellschaften [Immediacy requirement of Section 21 Transformation Tax Act for restructurings involving asset management partnerships], in: GmbH-StB 5/2016, pages 139-145 (with Paul Hannweber);
• Reichweite der sonstigen Gegenleistung i.S.d. § 20 UmwStG [Scope of the other consideration within the meaning of Section 20 UmwStG], in: DStZ 2016 No. 5, pages 155-166 (with Paul Hannweber);
• Managementbeteiligungen als typische Streubesitzstrukturen [Management investments as typical free float structures], in: GmbH-StB 4/2015, pages 104-109 (with Paul Hannweber, Anton Gritsen);
• NWB Praxishandbuch Bilanzsteuerrecht [Accounting Law Handbook] (2014), Chapter XII, „Bilanzierung bei Umwandlung/ Umstrukturierung [Accounting for reorganisation/restructuring], Chapter XIII Bilanzierungsfragen in der Unternehmenskrise und bei Liquidation [Accounting issues of businesses in a crisis and liquidation] (with Paul Forst);
• Behandlung der inkongruenten Gewinnausschüttung nach Maßgabe des neuen BMF-Schreibens [Treatment of inconsistent distribution of profits according to the requirements of the new paper published by the German Federal Ministry of Finance], in: GmbH-StB 9/2014, pages 268-273 (with Paul Forst, Paul Hannweber);
• Weiternutzung verrechenbarer Verluste i.S.d. § 15a Abs. 4 EStG in Umstrukturierungsfällen [Extended use of offsettable losses within the meaning of Section 15a para. 4 EStG in case of restructing], in: EStB 6/2014, pages 228 et seq. (with Paul Hannweber);