Martin Kröner

Duesseldorf

Partner

+49 211 9524 8169

Martin Kröner - Tax Adviser

Martin Kröner works in Tax Services. He has more than 20 years of experience in extensive tax advice for internationally operating businesses of different legal forms and ownership structures (family businesses, PE, stock exchange).

Fields of expertise

  • Tax advice for national and international companies
  • Advising and assisting businesses with tax audits
  • Tax-optimised restructuring
  • Tax appeal proceedings and litigation
  • Tax compliance

Memberships

  • Chamber of German Tax Advisers [Steuerberaterkammer]
Qualifications
  • Tax Adviser
  • Diplom-Finanzwirt [Master's-level graduate in finance]

Services

Tax

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Latest Articles

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Long-term production: loss-free valuation of work in progress in tax accounts

Corporate Tax Advisory Practice

Impairment valuation is a frequent point of contention in tax audits. This also applies to write-downs of work in progress, which allow expected future contract losses to be partially recognised on the balance sheet date. In recent years, external factors like disruption to production during the COVID pandemic, increases in material and energy costs and geopolitical disruption to supply chains led to considerable strain in long-term production.

Martin Kröner
| 5 min read | 31 Aug 2026

Tax-neutral restructuring – formalities to be observed in filing applications

Corporate tax advisory in practice

When businesses want to be successful in the long-term, they have to adjust quickly to changing conditions. Under certain circumstances, the German Transformation Tax Act (Umwandlungssteuergesetz) allows businesses to be reorganised without any adverse effect on income tax. Important for tax neutrality is particularly carrying over tax book values, for which an application has to be made. The Federal Fiscal Court (Bundesfinanzhof) regularly has to decide on disputes involving applying to carry over tax book values, which shows just how relevant this subject is. Also in view of the fact that the formal conditions are now being more stringently checked in tax audits, taxpayers should be very careful and diligently when making the filing application.

Martin Kröner
| 8 min read | 11 Aug 2026

Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception

Corporate tax advisory in practice

Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception

Martin Kröner
| 8 min read | 02 Jun 2026
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