Thomas Rauert is head of our Hamburg office and works in our Tax service line. He has many years of experience in advising international SMEs and private equity clients on tax law and economic matters.
Fields of expertise
- Corporate tax law
- International tax law
- Business and private succession
- Business restructuring
Publications/Memberships
- Contributor to the Schönfeld & Ditz commentary, Doppelbesteuerungsabkommen [Double Tax Treaty]
- Contributor to the Flick, Wassermeyer & Kempermann commentary, Doppelbesteuerungsabkommen Deutschland Schweiz [The Double Taxation Agreement between Germany and Switzerland]
- Contributor to the commentary Beck’sches Handbuch der Rechnungslegung [Beck’s Manual of Accounting and Financial Reporting]
- Domestic Further Transport of a Shipping Company – Federal Fiscal Court [BFH] judgment of 13/4/2022 – I R 1/19, ISR 2022, 370-372
- Trade Tax Reduction for the Operation of Commercial Ships in International Transport – Federal Fiscal Court [BFH] of 10/08/2016 – I R 60/14
- Der Einnahmenpool im Versicherungssteuerrecht [The Income Pool in Insurance Tax Law], Ubg 2013, 109-116 (Kämper & Rauert)
- Das Schifffahrts-DBA mit Hongkong – eine neue Sicht [The Shipping DTA with Hong Kong – A New Pespective], IStR [international tax journal] 2012, 244-247
- Das neue DBA-Zypern aus der Sicht der Schifffahrt – ein Überblick [The New DTA with Cyprus from the Shipping Perspective – An Overview], IStR [international tax journal] 2012, 164-168
Qualifications
- German Public Auditor
- Tax Advisor