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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Federal Fiscal Court judgement: Loss offsetting for commercial animal breeding (section 15(4) Income Tax Act)

BFH-Insights

Income tax law contains numerous “loss schedules”, which make offsetting losses against income from other sources difficult and, in extreme cases, block it entirely. The oldest of these relates to commercial animal breeding and husbandry (section 15(4) sentences 1 and 2 of the Income Tax Act [Einkommensteuergesetz–EStG]). After the Federal Constitutional Court [Bundesverfassungsgericht–BVerfG] approved minimum taxation of profit (ruling of 23/7/2025, 2 BvL 19/14), the sixth chamber of the Federal Fiscal Court [Bundesfinanzhof–BFH], also held on 11 June 2026 (VI R 29/24) that this restriction was constitutional – including when the losses are finally forfeited as a result of the loss carryforward being stretched across time (permanent loss). The focus of advice thereby finally moves to classification and determination for tax purposes.

Dr Martin Weiss
| 10 min read | 09 Sep 2026

Minimum taxation: the Federal Fiscal Court specifies equity under section 163 of the Fiscal Code

BFH-Insights

Minimum taxation on income taxes limits the direct deduction of loss carryforwards in many cases (section 10d(2) of the Income Tax Act [Einkommensteuergesetz–EStG]; section 8(1) sentence 1 of the Corporate Income Tax Act [Körperschaftsteuergesetz–KStG]; section 10a of the Trade Tax Act [Gewerbesteuergesetz–GewStG] carryforwards are definitely forfeited, this can have permanent effects (known as “definite effects” [“Definitiveffekte”] in German). The Federal Constitutional Court [Bundesverfassungsgericht–BVerfG] ruled on 23 July 2025 that the rules were (2 BvL 19714), but also expressly referred to the equity mechanisms in sections 163 and 227 of the Fiscal Code [Abgabenordnung–AO]. The first chamber of the Federal Fiscal Court [Bundesfinanzhof–BFH] has now picked this reference up and specified the conditions that apply for equitable relief for balance-sheet effects from reversals of earlier write-downs (I R 20/25, previously I R 59/12).

Dr Martin Weiss
| 7 min read | 07 Sep 2026

Federal Tax Court judgement: First ruling on the deduction ban under section 4i of the Income Tax Act

BFH-Insights

Interest deduction in German income tax law is surrounded by numerous prohibitions and restrictions. Once the business-related nature of the expense has been established (section 4(4) of the Income Tax Act [Einkommensteuergesetz–EStG]), the interest limitation rule (section 4h Income Tax Act, section 8a Corporate Income Tax Act [Körperschaftsteuergesetz–KStG]) and the trade tax add-back under section 8 no. 1 of the Trade Tax Act [Gewerbesteuergesetz–GewStG], among other things, must be observed. There are further restrictions from section 4(4a) of the Income Tax Act for “special situations”. In a cross-border context, the Federal Fiscal Court [Bundesfinanzhof–BFH] has now ruled for the first time on the “anti-double-dip” rule contained in section 4i of the Income Tax Act (file ref. IV R 36/23).

Dr Martin Weiss
| 9 min read | 03 Sep 2026
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