Dr. Marcel Lemmer
Partner
Attorney-at-Law (Rechtsanwalt), Certified Tax Advisor
Baker Tilly
Nymphenburger Straße 3b
80335 Munich
Phone: +49 89 55066-356
About me
Industries
- Private Clients
- Family businesses
Professional experience
- Streck Mack Schwedhelm PartG, Cologne
- Flick Gocke Schaumburg PartG, Frankfurt/Main
Professional education
- Certified Tax Advisor, Hessian Ministry of Finance
- Doctorate at the Johannes Gutenberg University Mainz with a dissertation on tax procedural law and criminal tax law
- Studies of law at the Johannes Gutenberg University Mainz and legal clerkship at the Koblenz Higher Regional Court
Selected publications
- Current Developments on the Loss Absorption for Corporate Income Tax Purposes pursuant to Art. 8c KStG (Aktuelle Entwicklungen zum körperschaftsteuerlichen Verlustuntergang gem. § 8c KStG), AG 2018, page 703
- The Global Guide to Trusts: A Systematic Analysis of the Legal Regime and Tax Treatment of Trusts in 21 Jurisdictions, editor Jean Marc Tirard, Academy & Finance, 2017, Part: Germany, pages 105 – 129 (together with v. Oertzen)
- Tax Evasion through Loss Assessment for Income Tax Purposes - Solution Models of practically significant Case Constellations (Steuerhinterziehung durch ertragsteuerliche Verlustfeststellung – Lösungsmodelle praktisch bedeutsamer Fallkonstellationen), NZWiSt 2016, page 427
- The US Estate in German Tax Law (Der US-Estate im deutschen Steuerrecht), IStR 2015, page 952 (together with v. Oertzen)
- The Evasion of Illegal Taxes by Subreption of Time Limits, at the same time a Contribution to the Dogmatization of Tax Evasion (Die Hinterziehung rechtswidriger Steuern durch Fristerschleichung, zugleich ein Beitrag zur Dogmatisierung der Steuerhinterziehung), Duncker & Humblot, 2015