Dr Nicolas Brüggen

Dr Nicolas Brüggen is a tax adviser and Partner at the Düsseldorf office. He studied business administration, specialising in business taxation, at Cologne University (B.Sc.) and Mannheim University (M.Sc.). 

Alongside working at Grant Thornton, he was employed from 2018 to 2022 at the chair for business taxation at Duesseldorf University, where he was co-responsible for the Master’s lectures as a tax adviser, conducted research into (digital) permanent establishments (Pillar I) for tax and was made Dr rer. pol.

Nicolas Brüggen was also an external lecturer in general business administration at Duesseldorf University of Applied Sciences (HSD). 

Before starting at Grant Thornton Germany, Nicolas Brüggen worked from 2012 to 2018 in international tax for a German Big Four firm and thus has >10 years of experience in specialist tax advisory, M&A business and tax declarations. He currently specialises in advising 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