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Michael Graf

Michael Graf

Partner, Co-Head of Europe Tax

Michael Graf

Partner, Co-Head of Europe Tax

Frankfurt

D+49 69 4500 12 215

M+49 176 240 43 209

Local time

Michael Graf is a Partner in Dentons' Frankfurt office and Co-Head of the European Tax practice. He is an MBA (Diplom-Kaufmann), a lawyer admitted to the German Bar and a certified tax advisor. He specializes in tax law and mainly advises multinational corporations with respect to their national and international tax questions. His advice comprises tax optimized structuring, monitoring tax field audits, filing administrative appeals as well as representing clients before finance courts and the Federal Finance Court (Bundesfinanzhof). Furthermore, he advises on tax optimized structures in connection with M&A deals.

Experience

Enbridge Renewable Infrastructure Holdings S.à r.l.: Advising a wholly-owned subsidiary of Enbridge Inc., on its acquisition of a 24.45 percent interest in the German offshore wind farms Hohe See and Albatros from CPP Investment Board Europe S.à r.l., a subsidiary of Canada Pension Plan Investment Board. The transaction involved the assumption and restructuring of a German law governed project bond financing. Aggregate deal value: €625 million.
Leading European insurance intermediary: Advising on tax and tax litigation matters.
Leading European consumer electronics retailer: Advising on tax litigation matters.
US multinational: Advising on VAT issues in connection with intra community supplies.
German bank: Advising on the EU law conformity of the German CFC rules.
Multinational automotive supplier: Advising on transfer pricing matters including tax litigation.
Airline: Advising on tax structuring opinions regarding the acquisition and post-acquisition restructuring of two competitors.
German bank: Advising regarding the enforcement of corporate income tax credit.
Various clients: Advising on tax and financing structures.
Various clients: Advising with regard to tax litigation on the valuation of shares in connection with an IPO.
Various clients: Advising on tax structuring on numerous M&A transactions.
Various clients: Advising on private equity fund formations.

Recognition

Who is Who Legal (WWL), 2022: Recommended for Corporate Tax in Germany in 2022.
JUVE Handbook Tax, 2021: Often recommended for Tax Controversy, Corporate Tax, Tax Planning as well as Transfer Pricing.
Chambers Europe: Frequently recognized since 2019 for his experience in German tax law.
The Legal 500: Frequently recognized since 2011 as “outstanding” with his counsel being “straightforward, practical and reliable”.

Insights

Articles

Co-author, “Overview of Regulatory and Tax Aspects of Crowdfunding Germany,” Derivatives & Financial Instruments, 2014
Co-author, “Make the Right Choice – Tax Considerations for Foreign Investors in German Real Estate,” Immobilienmanager Special Edition 3/2014
“Voraussichtlich dauernde Wertminderung bei festverzinslichen Wertpapieren,” Neue Zeitschrift für Gesellschaftsrecht 34/2011
“Zu den Auswirkungen ausländischen Gesellschaftsrechts auf das deutsche Steuerrecht,” Neue Zeitschrift für Gesellschaftsrecht 10/2011
“Kurzkommentar zum BFH-Urteil I R 6/07 – Abkommensrechtliche Behandlung von Vergütungen für die Überlassung von Live-Fernsehübertragungsrechten,” Betriebs-Berater 30/2009
“Verbesserungen mit Fußangeln – Neuerungen im Doppelbesteuerungsabkommen mit den USA,” Unternehmeredition Steuern & Recht, 2009
“The indirect influence of the European Court,” International Tax Review 2008/2009
“Die Zinsschranke ist eine Schönwetter-Regelung,” Börsenzeitung 239/2008
“Kurzkommentar zum BFH-Urteil I R 33/04 – Regelungsbereich des Freistellungsverfahrens gemäß § 50 d Abs. 1 Satz 2 EStG 1997,” Betriebs-Berater 21/2006
“Kurzkommentar zum BFH-Urteil V R 16/03 - Kein Leistungsaustausch bei Aufnahme eines atypisch stillen Gesellschafters in AG gegen Bareinlage,” Betriebs-Berater 14/2005

Books

Co-author, “Entstrickung und Wegzug“, “BilMoG – Forschung und Entwicklung”, “Brennpunkte der Umsatzsteuer“, “Europarechtliche Entwicklungen im Steuerrecht“, “Funktionsverlagerung und OECD Guidelines Business Restructuring“, “Steuerliche Finanzierungsgestaltung (Fonds, Derivate, Hybride Finanzierung),“ Haarmann Jahrbuch Steuern 2010
Co-author, “Fußangeln in der Vertragsgestaltung – Bedeutung des Steuerrechts bei PPP-Projekten“, Public Private Partnership in Deutschland

Activities and Affiliations

Presentations

Michael was a speaker at the yearly tax law seminar of the working group of certified specialist lawyers for tax law in Wiesbaden from 2009 until 2012. He was also a panelist at the 2011 IFA Congress in Paris and a lecturer on tax law at the summer school of the University of Frankfurt’s Institute for Law and Finance.