Dr. Christiane Krüger, LL.M.

Expertise

Professional experience

• Attorney-at-Law at ARQIS Rechtsanwälte Partnerschaftsgesellschaft mbB, Düsseldorf
• Legal clerk, i.a. with periods of the clerkship at Linklaters LLP, Düsseldorf and the Fiscal Court of Münster

Professional education

• Certified Tax Advisor
• Doctoral studies and master program “Tax Law” at the University of Münster (“Westfälische Wilhelms-Universität Münster”)
• Law studies at the University of Münster (“Westfälische Wilhelms-Universität Münster”) and legal clerkship at the District Court of Münster

Selected publications

• "Buchwertübertragungen nunmehr auch zwischen Schwesterpersonengesellschaften möglich – Auswertung des Beschlusses des BVerfG v. 28.11.2023 und Konsequenzen für die Beratungspraxis", in: FR 2024, p. 350
• "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.
• Commentary to Sec. 47 to 50 German Investment Tax Act (InvStG 2018), in: Bujotzek/Steinmüller, Investmentsteuergesetz, to be published (together with Dr. Tim Würstlin, LL.M.)
• The transfer of assets in partnerships (doctoral thesis), Baden-Baden 2019
• Extent of the tax law subjectivity of partnerships with regard to the tensions between the doctrine of joint ownership and the principle of tax transparency, FR 2016, p. 1031-1039
• Treatment of contributions in kind against other consideration in partnerships according to the German Reorganization Tax Act (UmwStG) in the focus of current case law and legislation - Part 2, FR 2016, p. 18-26
• Treatment of contributions in kind against other consideration in partnerships according to the German Reorganization Tax Act (UmwStG) in the focus of current case law and legislation - Part 1, FR 2015, p. 1108-1117
• On the illegality of extraterritorial effects of the French Financial Transaction Tax under international law, IStR 2013, p. 513-519 (together with Prof. Dr. Joachim Englisch)