Publications
Christian Gaßmann

Mr. Christian Gaßmann studied law at the Heinrich Heine University in Düsseldorf, specialising in tax law.

During his legal traineeship, which he completed in Düsseldorf, Calcutta and New York, Mr Gaßmann worked as a research assistant for an international auditing firm. Mr Gaßmann is a specialist lawyer for tax law.

After several years of professional experience in international accounting firms and a law firm focused on commercial law, Mr. Gaßmann has been working for LOHR + COMPANY GmbH since 2023.

Mr. Gaßmann mainly advises in the areas of criminal tax law, contract law and drafting, M&A transactions as well as inheritance and gift tax law.

Asseys

• “Amendment to § 50d (3) EStG: Defense Strategies and Planning Options” in Practical International Taxation, (PIStB, 07/2021, pp. 193f., co-authored with Marc Oppermann)
• Prepared: Commentary on the Association Sanctions Act, German Federal Law, Beck Online
• “The Concept of Sub-participation in Light of the Transparency Register and Income Tax Law” in Business Administration in Focus (BBP 10/2020, pp. 278f.)
• “Federal Supreme Court (BGH): Extent of Tax Evasion – Permissible Estimation Based on Gross Profit Markup Rates” (BB 2020, pp. 934-935, co-authored with Catharina Koch)
• “Law to Combat Corporate Crime Taking Shape – Urgent Need to Mitigate the Draft Bill’s Excessive Provisions” in NWB – Tax and Business Law (NWB 51/2019, pp. 3771f., co-authored with Dr. Marcus Geuenich)
• “New Federal Fiscal Court (BFH) Ruling: Does Freelance Planners with Employees Face Commercial Activity?” in Professional Planning Office (PBP 10/2019, pp. 21f.)
• “Share Purchase: Hidden Profit Distribution in Case of GmbH Covering Notary Costs” in Mandate in Focus (MBP 08/2019, pp. 134f.)
• “Tax Pitfalls in the ‘Disposal’ of Pension Expenses” in Business Administration in Focus (BBP 05/2019, pp. 133f.)
• “Missed Deadline, What Now? Disclosure Obligations According to HGB and Sanctions for Violation” in Business Administration in Focus (BBP 02/2019, pp. 46f.)
• “Planning Office Collaborates with Real Estate Developer: Utilizing VAT Consolidation” in Professional Planning Office (PBP 01/2019, pp. 22f.)
• “New BGH Ruling on Old Precedent: No Dentist Fee for Faulty Performance” in Professional Dental Practice (ZP, 10/2018, pp. 2f.)
• “Retirement Provision: Dentist Entitled to Refund in Case of Advisory Error on Option Clause” in Professional Dental Practice (ZP, 09/2018, pp. 19f.)
• “Usufruct of Company Shares as an Instrument for Succession Planning” in Inheritance Taxation (ErbBstg, 08/2018, pp. 186f.)
• “Foreign Executive Position in the Corporate Group: Risk of Harmful Participation” in Practical International Taxation (PIStB, 08/2018, pp. 218f.)
• “The VAT ID Number in the Context of Tax-Exempt Intra-Community Supply” (PIStB 06/2018, pp. 159f.)
• “Contractual Requirements for Leasing Private Land for Wind Energy Use” in Energy Law Journal – Journal for the Entire Field of Energy Law (EnWZ 04/2018, pp. 106f.)
• “Mandatory Reporting for Cross-Border Tax Planning Models” in Practice International Tax Consulting, (PIStB, 04/2018, p. 92f.)
• “Simultaneous Tax Audits and Obligations of the Taxpayer” in Practice International Tax Consulting, (PIStB, 02/2018, p. 36 f.)
• “Capital Gains Tax in Cross-Border Liquidation Cases” in Practice International Tax Consulting, (PIStB, 12/2017, p. 334 f.)
• “Tax Risks and Special Considerations in (Cross-Border) Capital Repayments” in Practice International Tax Consulting, co-authored with Timo Welling (PIStB, 09/2017, p. 249 f.)
• “The New Double Taxation Agreement between Germany and Australia” in Practice International Tax Consulting, co-authored with Timo Welling (PIStB, 03/2017, p. 77 f.)
• “Expansion of the Permanent Establishment Concept with the Recent Double Taxation Agreement with Australia” in Practice International Tax Consulting, co-authored with Timo Welling (PIStB, 06/2017, p. 165 f.)
• “The New Double Taxation Agreement between Germany and Japan” in Practice International Tax Consulting (PIStB, 10/2016, p. 268 f.)
• “Exam in International Corporate Tax Law and Income Tax Law” in Taxation and Studies, co-authored with Ellen Gaßmann (SteuerStud, 06/2014, p. 369 f.)
• “Registry Entries – The DNA Analysis File and the WBK” in DWJ, the German Weapons Journal, co-authored with Dr. jur. Hans Scholzen (DWJ, 05/2012, p. 100f.)
• “Firearm Ownership Tax – Permissible or Just a Starter Pistol?” in DWJ, the German Weapons Journal, co-authored with Dr. jur. Hans Scholzen (DWJ, 10/2010, p. 86f.)
• “Taxable – Trade or Hobby” in DWJ, the German Weapons Journal, co-authored with Dr. jur. Hans Scholzen (DWJ, 04/2008, p.102f.)