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    Dr Marion Frotscher
    ADVANT Beiten - Hamburg
    Rechtsanwältin, Steuerberaterin, M.I.Tax
    Partner

    Dr Marion Frotscher

    ADVANT Beiten - Hamburg
    Rechtsanwältin, Steuerberaterin, M.I.Tax
    Partner

    LANGUAGES

    English / French / German

    Practice Areas

    Tax Law

    Sectors

    Consumer Goods & Services/Retail - Energy - Healthcare

    Contacts

    T : +49 40 688745-144

    F : +49 40 688745-9

    Marion.Frotscher@advant-beiten.com

    Expertise

    Dr Marion Frotscher is Partner at ADVANT Beiten in Hamburg and member of the Tax Law practice group. She has advised international companies, especially in the fields of business taxation, international tax law and transaction tax for more than 10 years. Assisting multinational and medium-sized companies, she is an established specialist in M&A matters, including tax due diligence, mergers/take-overs and reorganisations. In addition, Dr Marion Frotscher has proven expertise in topics such as cross-border reporting requirements, withholding taxes, BREXIT, tax groups (Organschaft) and trade tax.

    Dr Marion Frotscher studied law at the Universities of Hamburg, Geneva and Munich and holds a diploma in economics. She was admitted to the German Bar in 2008 and in 2011 as a tax advisor. Before joining ADVANT Beiten she headed the tax department of the Hamburg office of an international auditing firm and was a member of the Tax Business Area Management. In 2021 she joined ADVANT Beiten as Partner.

    In addition, she is the author of various professional publications and commentaries and gives lectures and training courses, especially in the field of international tax law.

    Awards

    Recommended Lawyer
    Best Lawyers in Kooperation mit Handelsblatt 2025
    Recommended Lawyer
    Best Lawyers in cooperation with Handelsblatt 2024

    Publications

    Publications:

    Section 8b, Section 8c, Section 8d of the German Corporation Tax Act (KStG) in Frotscher/Maas, KStG/GewSt/UmwStG (Haufe-Verlag);

    Section 1 et seq. of the German Trade Tax Act (GewStG) in Frotscher/Maas, KStG/GewSt/UmwStG (Haufe-Verlag);

    Keywords International Tax Law in Frotscher/Maas, KStG/GewSt/UmwStG (Haufe-Verlag), also in Frotscher/Guerts, EStG (Haufe-Verlag);

    Section 138d et seq. Fiscal Code of Germany (AO) in Schwarz/Pahlke, AO/FGO (Haufe-Verlag);

    100 Matters around Brexit (Haufe-Verlag);

    Crediting Foreign Taxes on the Trade Tax in "The Tax Law of Companies", FS Frotscher.

    Memberships

    • IFA International Fiscal Association (Arbeitskreis der Women of IFA Network)

    Articles

    ATAD Implementation Act Changes in CFC-Regulations
    This blog post is the third part of the series on the ATAD Implementation Act. You can access the previous contributions regarding Hybrid mismatches and the changes in Exit Taxation via the corresponding l…
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    ATAD Implementation Act - Changes in Exit Taxation
    This blog post is the second part of the series on the ATAD Implementation Act. You can find the previous blog post regarding so-called hybrid mismatches at Link. ATAD Implementation Act and the Exit Ta…
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    ATAD (Anti Tax Avoidance Directive) – Implementation Act - Hybrid mismatches
    On 25 June 2021, the Federal Council adopted the Anti-Tax Avoidance Directive ("ATAD") (ATAD Implementation Act). It was published in the Federal Law Gazette on 30 June 2021. With the Act, the ATAD from th…
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    Federal Ministry of Finance publishes letter of guidance regarding unconstitutionality of interest rate on tax c…
    In our blog post dated 2 September 2021 we already reported on the long-awaited decision by the Federal Constitutional Court regarding the unconstitutionality of the interest on tax claims and tax refunds,…
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    Federal Constitutional Court rules annual 6 % interest rate on tax claims and tax refunds unconstitutional
    The decision by the Federal Constitutional Court regarding the constitutionality of the tax rate on tax claims and refunds had been long-awaited by many taxpayers. In the past years, the tax administration…
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    Extension of temporary simplified approach regarding taxation of IP registered in Germany
    Please find our original blog post regarding the developments of the taxation of IP registered in Germany here. Key facts With its letter of guidance dated 11 February 2021 the Federal Ministry of Fi…
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    Federal Ministry of Finance publishes letter of guidance on the application of rules regarding reportable cross-…
    The publication of the letter of guidance dated 29 March 2021 is largely an affirmation of the views taken in the draft dated 14 July 2020. Key facts With its Act on the "Implementation of Reporting …
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    Relocation of electronic accounting and electronic records within the EU now possible without prior application
    The Annual Tax Act 2020 has lead to changes regarding the relocation of electronic accounting and electronic records abroad. According to the Act, which entered into force on 29 December 2020, it is no lon…
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    New Developments Regarding Taxation of IP Registered in Germany
    After the Federal Ministry of Finance (FMoF) issued a letter of guidance on the taxation of IP merely registered in Germany on 6 November 2020, concerns grew on the correct treatment of such matters. Subse…
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