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Stefan Skulesch is a specialized tax lawyer and is qualified as both a Lawyer (Rechtsanwalt) and Tax Advisor (Steuerberater) under German law. He advises clients on all aspects of domestic and international German tax law. In June 2017, Mr. Skulesch was appointed as notary public under German law.

In specific, Mr. Skulesch advises in multinational M&A transactions and with regard to tax-effcient restructurings. His practice comprises the permanent and ongoing tax advice of enterprises concerning complex national and international issues relating to income tax, corporate income tax and trade tax as well as to VAT law, RETT, transfer pricing and CFC rules. Mr. Skulesch advises enterprises as well as individuals during tax audits and within the scope of tax evasion situations.

Also, Mr. Skulesch provides Inheritance Law and Inheritance Tax Law counsel in relation to succession planning. His clients range from mid-cap family businesses to international corporations.

Mr. Skulesch is also a qualified notary (Notar). The scope of his practice includes advising as a notary and notarizing contracts, where he will be able to draw from his extensive experience advising international mergers and acquisitions as well as the restructuring of groups. He will also work on real estate transactions as a notary and provide notarial advice on personal inheritance law matters. Notaries play a pivotal role in Germany as certain contracts (e.g., SPAs and Real Estate Transfer Agreements) must be notarized to be legally effective.

Civic Involvement & Honors

    • Lions Club Untertaunus
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Representative Experience

 

  • Advising a private equity fund in the acquisition of shares in a German crafting enterprise (tax due diligence and tax structure).
  • Representing a US LLC vis-à-vis the Federal Central Tax Office in withholding tax exemption procedure.
  • Advising a group of family shareholders in relation to the transfer of shares by ways of anticipated succession.
  • Advising a US Inc. regarding the establishment of a German GmbH.
  • Advising several international enterprises with regard to staff secondment to Germany.
  • Representing a high net worth individual within the scope of a voluntary self-disclosure in order to avoid tax evasion proceedings.
  • Representing private clients regarding the judicial determination of their inheritance rights.
  • Advising a US construction company concerning its VAT implications of its European activities.
  • Advising Constellation Funds on the acquisition of a majority stake in Faircheck Schadenservice GmbH, Korschenbroich.
  • Advising Constellation Funds on the acquisition of a majority stake in the Dent Wizard Groupe, Rellingen.
  • Advising Constellation Funds on the acquisition of a majority stake in Hagelschaden Centrum Douteil, Kamp-Lintfort.
  • Advising Constellation Funds on the acquisition of a majority stake in Josef Rehms GmbH, Borken.
  • Representing a U.S.-based exhibit, event and environment company on the acquisition of a strategic exhibit company partner in Germany.

Publications

  • Federal Constitutional Court slows down arbitrary in tax law, June 2017
  • Higher taxes for pension plans? Federal Fiscal Court stirs up benefits of pension funds, January 2017
  • Tax trap: Trademark law, November 2016
  • Estate shifting among spouses bears tax risks, November 2016
  • Legal uncertainty by „Treaty Override“ – double tax treaties unhinged by Federal Constitutional Court, April 2016

Speaking Engagements

  • "German Inheritance Tax Reform," Network for Financial and Inheritance Estate Planners, Bryan Cave Frankfort office, January 30, 2017
  • "Job Profile Lawyer Today," Lions Club Untertaunus, 6 July 2015
  • "Introduction to Inheritance Law and Inheritance Tax Law Structuring Considerations", Presentation at private client department of international bank, 11 November 2014
  • "Introduction to the European Value added Tax (VAT) System: How does European VAT affect U.S. business today? Can VAT be a model for U.S taxation in the future?," New York Law School, 29 October 2014
  • "Cross border inheritances – Inheritances Tax Law considerations in relation to the U.S. and Spain," Presentation at private client department of international bank, 29 September 2014