Michael Faulhaber

Stuttgart

Senior Manager

+49 711 34039 791

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]

Services

Tax

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Latest Articles

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Provisions for early retirement obligations – the Federal Fiscal Court clarifies accumulation over time

Corporate tax advisory in practice

Early retirement schemes are a widely used tool in personnel policy. But presentation in the accounts has always thrown up complex questions, particularly related to the recognition and measurement of provisions. In its judgement handed down on 5 February 2026 (IV R 11/24), the Federal Fiscal Court (Bundesfinanzhof) made significant clarifications, after the judgement from the lower court, Düsseldorf Fiscal Court, on 24 May 2024 (3 K 2044/18 F).

Michael Faulhaber
| 5 min read | 04 May 2026

Corporate tax advisory in practice

Managing holding partnerships may be the controlling company in a tax group

In its judgment of 27/11/2024 (case I R 23/21), the Federal Fiscal Court (Bundesfinanzhof – BFH) held that holding partnerships engaged purely with management may act as the controlling company within a consolidated corporation tax group, even if they do not provide any intra-group services for compensation. This decision constitutes a significant expansion of the understanding of commercial activity as defined by the Corporation Tax Act (KStG) (sections 14(1) no. 2 sentence 2) and the Income Tax Act (EStG) (section 15(1) sentence 1 no. 2).

Karin Deuringer
Michael Faulhaber
| 5 min read | 12 Jun 2025

Federal Ministry of Finance: payment of salary and pension to directors at the same time

Corporate tax advisory in practice

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.

Karin Deuringer
Michael Faulhaber
| 6 min read | 26 Sep 2024
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Michael Faulhaber

Senior Manager

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Contact Michael Faulhaber

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