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Christian Wegener

Christian Wegener

Partner

Certified Tax Advisor

Baker Tilly

Cecilienallee 6-7
40474 Dusseldorf

About me

Industries

  • Healthcare
  • Medical & Biotech
  • Insurance
  • Financial Services
  • Engineering
  • Automotive

Professional experience

  • Partner, Managing Director at ARQIS Rechtsanwälte PartGes, Düsseldorf
  • Managing Associate at Linklaters LLP, Düsseldorf
  • Senior at Ernst & Young, Düsseldorf/Stuttgart

Professional education

  • Certified Tax Advisor
  • Studies of business administration at University of Mannheim

Selected publications

  • "Versicherungsschutz für Bilanzgarantien in W&I-Policen", Christian Wegener and the co-authors Ratz/Harzmeier/Klamar/Mösinger, BB 2024, issue 19 from 06.05.2024, p. 1027 ff.
  • "Steuerversicherungen bei M&A Transaktionen - Fallbeispiele aus der Praxis", Christian Wegener and co-author Johannes Jacob, in: M&A Review, issue 9/2023, p. 278 ff.
  • "Steuerliche Fallstricke im Transaktionsprozess", Christian Wegener and Dr. Christiane Krüger, in: Corporate Finance Recht 2023 (special edition of the journals Going Public, HV Magazin and Unternehmeredition), p. 56 ff.
  • "Die Treuhand-KG im Steuerrecht – Ein Gesamtüberblick", DStR 2022, issue 48 and 49
  • "Steuerrechtliche Neuerungen bei Unternehmenstransaktionen", Christian Wegener and Dr. Christiane Krüger, in: Corporate Finance Recht 2022 (special edition of the journals Going Public, HV Magazin and Unternehmeredition), p. 56 ff.
  • "Steuerliche Erleichterungen für Transaktionen in Zeiten der Corona-Pandemie", Christian Wegener and Dr. Christiane Krüger, in: DStR 2020, p. 1083 ff.
  • Comment to decision of 11.07.2019 – I R 13/18 and I R 26/18 "Gewerbesteuerpflicht des Einbringungsgewinns I"
    FR 2020, 463-467
  • Treatment of downstream mergers between legal entities for accounting and tax purposes, DB 2018
  • Commentary to Section 22 of the German Reorganization Tax Act, in: Widmann/Bauschatz, 360° UmwStG eKommentar
  • Comment to decision of the German Federal Tax Court (BFH) dated 31 May 2017 (I R 37/15) – Tax exemption of capital gains – no deemed tax expense in terms of Section 8b para. 3 sentence 1 of the German Corporate Income Tax Act without a German permanent establishment, ISR 2018
  • Relationship between the entanglement (Verstrickung) and other provisions of the national tax law, UbG 2015
  • Spin-off of partnerships according to the newly introduced Reorganization Tax Act, UbG 2008

Further information

  • Lecturer for German corporate income tax and trade tax law at University of Applied Sciences Fresenius, Cologne