Christian Kempges

Berlin

Senior Manager

+49 30 890482 185

Christian Kempges - Lawyer

Christian Kempges is a Lawyer and Senior Manager in the Tax service line at the Berlin office. He advises national and international (family) businesses and their shareholders, corporate groups, domestic and foreign foundations, trusts, start-ups, non-profit organisations and wealthy individuals. In addition to ongoing tax advice, he specialises in advice on structuring and design, tax-optimised succession, relocation advice and tax compliance. A further focus of his work is tax transaction advice and tax advice for real estate companies.

Fields of expertise

  • Advice on structuring, design and tax
  • Tax-optimised succession
  • International tax law
  • Real estate tax
Qualifications
  • Lawyer
  • Fachanwalt für Steuerrecht [Specialised Tax Lawyer]

Services

Tax

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Latest Articles

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The ECJ judgement on real estate transfer tax and its significance to Germany

Tax alert – real estate transfer tax

German RETT is complex and constitutes a major hindrance to transactions, particularly to intercompany reorganisations. But a recent decision by the European Court of Justice (ECJ) on real estate transfer tax (RETT) could in future bring considerable relief and revitalise the discussion in Germany.

Christian Kempges
| 4 min read | 30 Jul 2026

Real estate transfer tax on share deals – simplification of the notification requirement

Tax | Real estate transfer tax

On 12 June 2026 the Bundesrat, the upper house of parliament, agreed to a simplification of the notification requirement for real estate transfer tax (RETT) for share deals. This legislative initiative had been triggered by a ruling from the Federal Fiscal Court (BFH dated 27/10/2025, II B 47/25), in which the court expressed serious doubts about the authorities’ current practice. According to this practice, for a share deal separate RETT notifications had to be submitted both on signing and on closing – a structure that caused a risk of double taxation and considerable uncertainty in practice.

Christian Kempges
| 1 min read | 29 Jun 2026

What does the planned tax policy mean for private clients, family businesses and family offic-es?

The 2025 coalition agreement

What do the expected future German government’s plans look like for private equity clients, family offices and family businesses? In this briefing, we analyse the coalition agreement to see what tax changes private clients can expect in the new parliament and why it’s crucial to consider business and personal succession now.

Christian Kempges
| 5 min read | 27 May 2025
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Christian Kempges

Senior Manager

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