Berlin

Partner

Lukas Kawka

+49 30 890482 400

Lukas Kawka - Lawyer and Tax Adviser

Lukas Kawka is a partner in the International Tax service line at our Berlin office. He has extensive experience advising clients on both national and international corporate tax matters, in particular in cross-border tax structuring, M&A transactions and corporate reorganisations. In addition, he is a key tax contact for Grant Thornton’s German-US Desk.

Before joining Grant Thornton, Lukas gained extensive experience at Big Four firms in Germany and the United States and in the tax practice of a leading international law firm

He regularly lectures on tax-related topics, including at the University of Potsdam on the taxation of licence agreements and publishes on a broad range of domestic and international corporate tax matters.

Fields of expertise

  • International corporate taxation
  • Tax structuring and transaction advisory
  • Withholding tax and double tax treaties
  • International tax planning and permanent establishments

Memberships

  • Berlin Bar Association [Rechtsanwaltskammer Berlin]
  • Berlin Chamber of Tax Advisers [Steuerberaterkammer Berlin]
  • International Fiscal Association (IFA)
  • Scientific Advisory Board at the Institute for International Taxation e.V. 

Publications

  • Numerous publications on German corporate taxation and international tax law
  • Participant in specialist consultations (Klimagespräche) on withholding taxes at the Federal Central Tax Office (BZSt)
Qualifications
  • Lawyer
  • Tax Adviser

Services

Tax

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Latest Articles

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HEALTH CHECK PART 9

Withholding Tax Health Check – identifying risks and checking processes

As a rule, licensing and use of rights agreements abroad trigger withholding tax liability – and it’s right here that considerable risks arise in practice. This is how tax deduction in accordance with section 50a of the Income Tax Act [Einkommensteuergesetz–EStG] is often overlooked or misapplied and inadequately formulated in the underlying contracts – with consequences of liability to match for the licensee in Germany. A Withholding Tax Health Check helps, firstly, to identify these kinds of issues, to check processes and responsibilities and to close the interface between the specialist departments and the tax department – before a tax audit does.

Lukas Kawka
Katharina Lehner
| 9 min read | 21 Jul 2026
Employee share ownership & payroll tax

The first tax authority guidance on the tax consequences of hurdle/growth shares

In a notice issued on 28/05/2026 (S 2332.1.1-29/4 St36) the Bavarian Tax Office addressed the payroll tax treatment of employee-owned shares subject to a liquidation preference – hurdle or growth shares, as they are known. The notice is of particular relevance to start-ups, growth companies and private equity structures. It clarifies that hurdle or growth shares do not automatically result in employment income. What is crucial is instead how the shares are actually structured, valued, validly implemented under company law, and how the ownership model is actually vested.

Hannes Zug
Lukas Kawka
| 4 min read | 22 Jun 2026
International Tax / US–Germany Tax Treaty / Withholding Tax

Federal Fiscal Court confirms 0% withholding tax relief for US S-Corporations under the US–Germany tax treaty

German Federal Fiscal Court confirms potential 0% withholding tax relief for US S-Corporations and comparable hybrid structures. In a decision published recently (BFH dated 11 March 2026 – I R 13/23), the German Federal Fiscal Court (Bundesfinanzhof – BFH) confirmed that the participation exemption under Art. 10(3) of the US–Germany Double Tax Treaty (“DTT US”) may also apply to qualifying US S-Corporation (“S-Corp”) structures. The decision may also have implications for certain US LLC structures and other hybrid entities.

Tobias Behrens
Lukas Kawka
| 4 min read | 05 Jun 2026
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Lukas Kawka

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