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Dr. Gottfried E. Breuninger - Attorney-at-Law / Partner

Dr. Gott­fried E. Breu­nin­ger

Att­or­ney-at-Law / Part­ner

Dr. Gott­fried E. Breu­nin­ger is one of Germany’s most distin­gu­is­hed tax law experts in the cor­po­ra­te and inter­na­tio­nal tax are­na, with a focus on high­ly com­plex tax dis­pu­tes and cross-bor­der tax chal­lenges.

Exper­ti­se

  • Natio­nal and inter­na­tio­nal (cor­po­ra­te) tax law.
  • Tax audit and tax liti­ga­ti­on pro­cee­dings.
  • Tax advice in tax cri­mi­nal pro­cee­dings
  • Com­plex res­truc­tu­rings rele­vant to tax law
  • Tax Inves­ti­ga­ti­ons

Bio­gra­phy

  • Stu­di­ed law at Eber­hard Karls Uni­ver­si­ty of Tübin­gen
  • Att­or­ney-at-Law sin­ce 1989
  • Dr. jur. sin­ce 1990
  • 1989–1991 Att­or­ney-at-Law at Räd­ler Rau­pach & Part­ner
  • 1992–2000 Part­ner at Räd­ler Rau­pach Bezzenberger/Oppenhoff & Räd­ler
  • 2000–2001 Part­ner at Clea­ry Gott­lieb & Hamil­ton
  • 2001–2008 Part­ner at She­ar­man & Ster­ling
  • 2008–2026 Part­ner at A&O She­ar­man (until 2024 Allen & Overy)
  • Sin­ce 2026, foun­ding part­ner of Breutac

Mem­ber­ships

  • Bava­ri­an IFA
  • Inter­na­tio­nal Bar Asso­cia­ti­on / Inter­na­tio­nal Fis­cal Asso­cia­ti­on
  • Spe­cia­list Insti­tu­te of Tax Advi­sors
  • Ger­man Bar Asso­cia­ti­on (DAV)

Publi­ca­ti­ons by Dr. Gott­fried E. Breu­nin­ger

  • Breuninger/Reif, the signi­fi­can­ce of the cri­ter­ion of for­ma­ti­on of will for the place of effec­ti­ve manage­ment, in: Schnittker/Schönfeld/Wendt, Bet­ween Tax Worlds: Ven­ture Capi­tal, Pri­va­te Equi­ty and Cor­po­ra­te Tax Law – Fest­schrift for Tho­mas Töben on his 70th bir­th­day, p. 347
  • Breu­nin­ger G., Frey J. (2025) “Tax and accoun­ting aspects of bond issu­an­ces” Chap­ter 19 in Habersack/Mülbert/Schlitt, Cor­po­ra­te Finan­cing on the Capi­tal Mar­ket, Dr. Otto Schmidt Publi­shing, Colo­gne, 5th ed. 2025.
  • Breu­nin­ger G. (2024) “Fun­da­men­tals of inter­na­tio­nal fis­cal unity”, Chap­ter 28 in Prinz/Witt: Fis­cal Unity, Dr. Otto Schmidt Publi­shing, Colo­gne, 3rd ed. 2024.
  • Breu­nin­ger G., com­men­ta­ry on BFH, I R 73/16, GmbHR 2019, 729.
  • Breu­nin­ger G., Frey J. (2019) “Tax and accoun­ting aspects of bond issu­an­ces” Chap­ter 19 in Habersack/Mülbert/Schlitt, Cor­po­ra­te Finan­cing on the Capi­tal Mar­ket, Dr. Otto Schmidt Publi­shing, Colo­gne, 4th ed. 2019.
  • Breu­nin­ger G. (2018) “Fun­da­men­tals of inter­na­tio­nal fis­cal unity”, Chap­ter 25 in Prinz/Witt: Fis­cal Unity, Dr. Otto Schmidt Publi­shing, Colo­gne, 2nd ed. 2018.
  • Breu­nin­ger G. (2015) “Fun­da­men­tals of inter­na­tio­nal fis­cal unity”, Chap­ter 25 in Prinz/Witt: Fis­cal Unity, Dr. Otto Schmidt Publi­shing, Colo­gne, 1st ed. 2015, p. 943 et seq.
  • Breu­nin­ger G. (2015) “Luxem­bourg Leaks and Ger­ma­ny as a tax loca­ti­on – sta­te aid law in the Commission’s spot­light”, DB 13/2015.
  • Breu­nin­ger G. (2014) “Quo Vadis § 8c KStG? On the draft BMF let­ter on § 8c KStG”, GmbH 11/2014.
  • Breu­nin­ger G., Ernst M. (2012) “Debt-mez­za­ni­ne swap and the irrele­van­ce of rele­van­ce – comm­ents on the short infor­ma­ti­on noti­ce of the OFD Rhi­ne­land dated 14/12/2011”, GmbHR 9/2012, p. 494 et seq.
  • Breu­nin­ger G., Ernst M. (2011) “§ 8c KStG in the ‘pin­cer grip’ of Euro­pean and con­sti­tu­tio­nal law: res­truc­tu­ring clau­se and sta­te aid law fol­lo­wing the nega­ti­ve decis­i­on of the EU Com­mis­si­on”, GmbHR 13/2011, p. 673 et seq.
  • Breu­nin­ger G. “The cen­tral func­tion of the head office in cross-bor­der mer­gers” Chap­ter in Tax-Cent­red Legal Advice, Fest­schrift for Harald Schaum­burg on his 65th bir­th­day, p. 587 et seq.: Spind­ler, Tip­ke, Roed­der.
  • Breu­nin­ger G., Wink­ler H. (2011) “The appli­ca­ti­on of § 8 b (7) KStG in the con­text of capi­tal increa­ses and con­tri­bu­ti­ons in kind – oppor­tu­ni­ties and risks?”, Ubg 1/2011, p. 13 et seq.
  • Breu­nin­ger G., Mül­ler M. (2011) “Acqui­si­ti­on and dis­po­sal of tre­asu­ry shares under Bil­MoG. Tax tre­at­ment – cha­os com­ple­te?”, GmbHR 1/2011, p. 10 et seq.
  • Breu­nin­ger G., Ernst M. (2010) “The acces­si­on of a res­cuing inves­tor as a (silent) part­ner and the ‘new’ § 8c KStG”, GmbH Rund­schau, 11/2010, p. 256 et seq.
  • Breu­nin­ger G., Hemels S., Rom­pen J., et.al. (2010) “Free­dom of Estab­lish­ment or Free Move­ment of Capi­tal: Is the­re an Order of Prio­ri­ty? Con­flic­ting Visi­ons of Natio­nal Courts and the ECJ EC”, Tax Review, 1/2010, p. 19 et seq.