Michael Faulhaber - Tax Adviser
Michael Faulhaber was a tax auditor at the Bavarian tax authority for many years, focusing on VAT audits. Since 2020 he has been working as a tax adviser at our Stuttgart office in the Tax service line. His work includes providing extensive tax advice mostly to mid-market companies and private equity clients, focusing on VAT and inheritance and gift tax. He is a specialist adviser in business succession at the Association of German Tax Advisers [DStV e.V.] and a member of the VAT subservice line at Grant Thornton Germany.
Fields of expertise
- Compilation of complex tax returns for businesses and private individuals
- Assistance with tax audits and special VAT audits
- Advising businesses on VAT
- Advising clients on succession
- Performing tax due diligence audits
Memberships
- Stuttgart Chamber of Tax Advisers [Steuerberaterkammer Stuttgart]
Qualifications
- Tax Adviser
- Diplom-Finanzwirt [Master's-level graduate in finance]
Latest Articles
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BFH: Managing holding partnership can be a tax group parent for income tax purposes
Corporate tax consulting practice
In its ruling dated 27.11.2024 (case no. I R 23/21), the Federal Fiscal Court (BFH) decided that purely managing holding partnerships can also act as the controlling company within the scope of a consolidated tax group for corporation tax purposes - even if no paid intra-group services are provided. This decision represents a significant expansion of the understanding of commercial activity within the meaning of Section 14 para. 1 sentence 1 no. 2 sentence 2 KStG and Section 15 para. 1 sentence 1 no. 2 EStG.
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5 min read
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12 Jun 2025
Corporate tax advisory in practice
Federal Ministry of Finance: payment of salary and pension to directors at the same time
Last year the Federal Fiscal Court (Bundesfinanzhof – BFH) decided that paying a pension and salary to an owner-director at the same time does not mean that in principle the pension is to be classified as a hidden profit distribution. The tax authorities only partially adopted the principles of the judgment in the latest amendment of its Federal Ministry of Finance (BMF) circular. Cases where directors work part-time are critical.
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6 min read
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26 Sep 2024
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