Daniel Blöchle

Daniel Blöchle has over 25 years of experience as a tax adviser in national and international tax law and advises both inbound and outbound configurations. Together with his team, he is the contact for all issues concerning income taxes. 

Daniel Blöchle is also a regular lecturer in the training of tax advisers and the author of numerous publications. 

Before joining Grant Thornton, he was a partner at Big Four firms for 13 years.

Field of expertise

• On-going advice for international groups of companies 
• Advice on planning and defence in tax audits for special issues in national and international tax law, such as the “interest barrier”, restructuring, transformation, tax groups, Pillar Two, the German Foreign Tax Act [AStG]
• Exit abroad of natural and juridical persons

Publications

• Circular of the Federal Ministry of Finance (BMF) on section 4k EStG, in IStR-LB 2025, p. 12
• OECD: Weitere Dokumente zu Pillar 2 veröffentlicht [Further Documents on Pillar Two Published], in IStR-LB 2024, p. 50
• Die Option zur Körperschaftsteuer für Personengesellschaften [The option of corporation tax for partnerships], in GmbHRundschau, 2/2022
• Commentary on Art. 23 A/B OECD-MA Außensteuergesetz Doppelbesteuerungsabkommen-Kommentar [Commentary on the Foreign Tax Act Double Taxation Agreements], eds. Strunk, Kaminski & Köhler, Stollfuß-Verlag, Bonn 2004/25
• Deutschland: Neue Option zur Körperschaftsteuer für Personengesellschaften („Check the Box“) [Germany: the new option of corporation tax for partnerships (“check the box”], in SWI (Steuer und Wirtschaft International), 10/2021