Dr Nicolas Brüggen

Dr Nicolas Brüggen is a tax advisor, M.Sc. at the Düsseldorf office. He studied business administration, specialising in business taxation, at Cologne (B.Sc.) and Mannheim (M.Sc.) universities. Alongside working at Grant Thornton, from 2018 to 2022 he was employed at the chair for business taxation at Düsseldorf university, where as a tax advisor he was co-responsible for the Master’s lectures, conducted research into (digital) permanent establishments for tax and was made Dr. rer. pol.

Dr Brüggen was also an external lecturer for General Business Administration at the Düsseldorf University of Applied Sciences (HSD).

Before starting at Grant Thornton Germany, Dr Brüggen worked from 2012 to 2018 in international tax for a German Big Four firm and has several years of experience in specialist tax advisory, M&A business and tax declarations. He specialised in consulting corporates on inbound and outbound investments, international tax planning, analyses of permanent establishments, transactions (M&A tax) and reorganisations.

Fields of expertise

• Assistance with corporate transactions (M&As)
• Reorganisations/structuring in inbound and outbound situations
• Focus on cross-border and special tax topics
• Taxation of permanent establishments/digital business models

Publications

• Brüggen & Hahn, Ein wertschöpfungsbasierter Steuerzugriff insbesondere auf digitale Geschäftsmodellerzugriff – Aktuelle Entwicklungen im Bereich der Betriebsstättenbesteuerung, [A Value Chain-Based Taxation with Particular Reference to the Taxation of Digital Business Models – Current Developments in Permanent Establishment Taxation] in Betriebs-Berater (BB) [Business Advisor] 2020, pp.1047-60.
• Wagner & Brüggen: Die Verklammerungstheorie des BFH bei Immobilien: Praktische Fragestellungen [The Federal Fiscal Court’s Concept of Combining Real Estate: Practical Questions], Der Betrieb (DB) [Business] 23/02/2018, Issue 8, pp. 408-12.
• Brüggen, Wertschöpfungsgerechte Betriebstättenbesteuerung [Permanent Establishment Taxation that Takes Account of the Value Chain], Economics Department of Heinrich Heine University Düsseldorf, 17/03/2022