Dr Martin Weiss

Munich

Partner

+49 89 36849 4347

Dr Martin Weiss - Tax Adviser

Dr Martin Weiss is a tax adviser and a Certified Adviser in International Taxation, with many years of experience in advising companies on national and international tax law, inbound and outbound investments, tax structuring, and restructuring.

Dr Weiss is also a lecturer at the University of Cologne, where he teaches on the income tax treatment of partnerships.

Before joining Grant Thornton, he worked for over 11 years at several tax consulting firms as a tax adviser and for five years as deputy head of the tax law editorial department at a publishing house.

Fields of expertise

  • Tax advice on national and international corporate and group tax law
  • Tax advice on restructuring and reorganisation
  • Support with company acquisitions

Memberships

  • Munich Chamber of Tax Advisers [Steuerberaterkammer München]

Publications

  • “The German Trade Tax In Inbound Cases”, European Taxation 2020, p. 387
  • “Recent Changes to the German Fiscal Unity Regime Affecting Inbound Investors”, European Taxation 2019, p. 422
  • “Germany’s Anti-Treaty-Shopping Rule under ECJ Pressure”, European Taxation 2019, p. 66 (co-authored with Manuel Brühl)
Qualifications
  • Tax Adviser
  • Certified Adviser in International Taxation
  • Dr. rer. pol. [Doctor of political science]
  • Diplom-Kaufmann [Master's-level graduate in business administration]

Services

Tax

Industries

Private Equity Real estate Start-ups

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Latest Articles

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Düsseldorf Tax Court: No blanket partial deduction restriction for pooled refinancing costs under section 21 InvStG

Investment Tax Law

Credit institutions generate partially tax-exempt income from fund investments. In the view of the tax authorities, general pooled refinancing costs should therefore generally be excluded from the deduction of business expenses on a pro rata basis. Düsseldorf Tax Court rejects this blanket approach: in the absence of an identifiable causal nexus between the interest expenses and the partially tax-exempt fund income, section 21 of the German Investment Tax Act (Investmentsteuergesetz – InvStG) does not apply. The judgment of Düsseldorf Tax Court of 17 June 2026 (7 K 1535/24 K,G; appeal against denial of leave to appeal pending, Federal Fiscal Court case no. VIII B 69/26) therefore strengthens the requirement for a case-by-case analysis.

Dr Martin Weiss
| 6 min read | 01 Oct 2026

Real estate transfer tax after the CJEU’s Nova Iberomoldes judgment

CJEU judgment

On 4 June 2026 (C-837/24), the Court of Justice of the European Union (CJEU) held that the EU Capital Duty Directive (2008/7/EC of 12 February 2008) precludes a tax levied on the contribution of shares in real estate-owning companies to a capital company. The German Federal Government stated on 12 August that it sees “no immediate impact on German real estate transfer tax”. By contrast, the Austrian Federal Ministry of Finance has already reacted. This article compares both administrative positions with the judgment, identifies which acquisitions under section 1 of the German Real Estate Transfer Tax Act (GrEStG) may be vulnerable under EU law, and explains what purchasers should do now to keep their assessments open.

Dr Henrik Sundheimer
Dr Martin Weiss
| 16 min read | 24 Sep 2026

Federal Fiscal Court ruling: No separate and uniform determination of tax bases on sub-participation in a shareholding in a corporation

BFH-Insights

The condition for the separate and uniform assessment of tax bases is an explicit legal basis in section 179 and following of the German Fiscal Code [Abgabenordnung – AO]. Particularly in the case of (typical or atypical) sub-participations [Unterbeteiligungen], the question therefore frequently arises whether, and on what legal basis, such a determination may be made. In a new judgement, the eighth chamber of the Federal Fiscal Court [Bundesfinanzhof–BFH] has clarified that the tax bases of a typical or atypical sub-participation in a share in a corporation are not to be determined separately and uniformly (section 179(2) sentence 2 Fiscal Code) (VIII R 33/24).

Dr Martin Weiss
| 6 min read | 21 Sep 2026
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