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Christoph Ludwig is a partner in the Transfer Pricing Service Line of Grant Thornton Germany. He has more than 15 years of experience advising clients on transfer pricing and related international tax matters. After more than 12 years at two Big4 firms, he joined Grant Thornton Germany in 2018.

Fields of expertise

Christoph advises multinational companies in all phases of the transaction lifecycle; from planning, implementation, and documentation to defending transfer pricing in tax audits or dispute resolution via mutual agreement procedures or advance pricing agreements. However, his focus is on the structuring and alignment of transfer pricing systems in accordance with value creation in the increasingly fast-changing business environment as well as in cases of disruption. Examples of his work include the revision of the transfer pricing system of a division of a German DAX 30 company, the conversion of European distribution models from fully-fledged distribution to limited and low-risk distribution, the introduction of supply chain hubs, and various post-merger integration projects.

Christoph holds a Master's degree (University of Hamburg) and a Bachelor's degree (University of Hertfordshire) in Business Administration. In addition, he was awarded the title of Master of International Taxation (M.I.Tax) by the International Tax Institute of the University of Hamburg for the postgraduate master program. He is the author of several articles on the taxation of business restructuring or permanent establishments and is a frequent speaker at tax and transfer pricing conferences.

Christoph is a member of Grant Thornton's EMEA as well as Global Transfer Pricing Steering Committee and he is a recognized by ITR’s ExpertGuides as a leading transfer pricing advisor.


  • Freudenberg/Ludwig: Chancen für Gestaltungen aufgrund der geänderten Vorschriften zur Funktionsverlagerung, BB 2010, 1268
  • Freudenberg/Ludwig: Funktionsverlagerungen im Lichte des OECD Business Restructuring-Berichts, BB 2011, 215
  • Nientimp/Ludwig: Der Entwurf der Betriebsstättengewinnaufteilungsverordnung – Anwendung des Authorized OECD Approach in Deutschland, Internationale Wirtschaftsbriefe, Nr. 18 v. 25.9.2013, S. 638-648
  • Nientimp/Stein/Ludwig: Die finale Betriebsstättengewinnaufteilungsverordnung (BsGaV), Internationale Wirtschaftsbriefe, Nr. 22 v. 28.11.2014, S. 815-826
  • Freudenberg/Ludwig, Substance-based Supply-Chain Planning under BEPS, chemanager-online.com, 30.07.2015
  • Ludwig/Luquet/Marais/Besio: How to deal with the impact of COVID-19 on transfer pricing; May 11, 2021
  • Ludwig/Rolph: Managing Complex Transfer Pricing Disputes and Controversy, TP Minds International, July 17, 2021
  • Ludwig/Marais/Scott/Krishna/Broen: Transfer Pricing and Intangibles – Valuation Approaches and DEMPE Analysis; ITR Global Transfer Pricing Forum Europe 2021, September 29, 2021


  • M.Sc. Business Administration
  • Master of International Taxation (M.L. Tax)
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