English / German
Corporate/M&A - Estate Planning & Law of Foundations - Tax Law
Heiko Wunderlich is Partner at ADVANT Beiten's Munich office and member of the Tax practice group. Sein Tätigkeitsbereich umfasst die steuerliche, gesellschaftsrechtliche und erbrechtliche Gestaltung. His legal advice focuses on the structuring of domestic and foreign investments, succession planning for entrepreneurs and wealthy private individuals as well as estate planning.
Heiko Wunderlich studied law at the University of Bayreuth. In 2001 he passed his Second State Examination. He was admitted to the bar in 2001. Until joining ADVANT Beiten in 2024, Mr Wunderlich worked in the field of tax law at several law firms for more than 23 years. Since 2024 he has been working with ADVANT Beiten.
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Corporate/M&A Tax Law Estate Planning & Law of Foundations
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HEIKO WUNDERLICH
Heiko Wunderlich is Partner at ADVANT Beiten's Munich office and member of the Tax practice group. Sein Tätigkeitsbereich umfasst die steuerliche, gesellschaftsrechtliche und erbrechtliche Gestaltung. His legal advice focuses on the structuring of domestic and foreign investments, succession planning for entrepreneurs and wealthy private individuals as well as estate planning.
Heiko Wunderlich studied law at the University of Bayreuth. In 2001 he passed his Second State Examination. He was admitted to the bar in 2001. Until joining ADVANT Beiten in 2024, Mr Wunderlich worked in the field of tax law at several law firms for more than 23 years. Since 2024 he has been working with ADVANT Beiten.
Publications:
Sell-out of the German Mittelstand
Heiko Wunderlich
in: Frankfurter Allgemeine, 2022 (Interview)
Double taxation due to new interpretation of Section 7 I No. 9 ErbStG by the tax authorities
Heiko Wunderlich
in: Deutsches Steuerrecht (DStR), 2018, p. 905
The reintroduction of the American inheritance tax and possible effects on German citizens
Heiko Wunderlich
in: Umsatzsteuer- und Verkehrssteuer-Recht Zeitschrift (UVR), 2012, p. 30
Planned amendment of § 15 AStG by the Annual Tax Act 2009
Heiko Wunderlich
in: BeraterBrief Erben und Vermögen, nwb, 2008, p. 271
Withholding tax: special funds and comparable mutual funds - information for capital gains realized after 9.11.2017
Heiko Wunderlich and Maik Paukstadt
in: BeraterBrief Erben und Vermögen, nwb, 2008, p.32
Practical advice on flat-rate withholding tax - effects on the various forms of investment and recommendations for action
Heiko Wunderlich and Markus Luckner
in: BeraterBrief Erben und Vermögen, nwb, 2007, p. 148
Books:
"Wunderlich in Kappler/Kappler Anticipated succession - Chapter 7: Taxation of anticipated succession.", 2nd edition, 2023
"Venture Capital, general" and "Venture Capital, tax law terms" (co-author: Dr. Martin Böttger) in "Stichwort-Kommentar zum eSport-Recht" (Nomos Verlag), 2023, chapters 112 and 114
"Part 10. Accounting and tax law", in: Handbuch Filmrecht, ed. Schwarz, 2021, 6th ed. chapter 298 - 321
"Coproduction and taxes - current aspects and theses", in: Festschrift for Mathias Schwarz on his 65th birthday, Zwischen Gestern und Morgen - Medien im Wandel, Christoph Haesner/Johannes Kreile/Gernot Schulze, 2017
"Internet and Income Taxes", in: Law on the Internet, ed. Schwarz/Peschel-Mehner, 2012
"Part 10. Accounting and Tax Law", in: Handbook of Film, Television and Video Law, ed. Hartlieb/Schwarz, 2011, 5th ed., chapters 300 - 323
Judgment notes:
Judgment of the BFH of March 6, 2008 - Negative capital account - profit attribution pursuant to § 15a para. 3 EstG, in: Fachdienst Steuerrecht (FD-StR) 2008, 257897, beck-online
Judgment of the BFH of 04.03.2008 - Guarantee expenses as subsequent acquisition costs, in: Fachdienst Steuerrecht (FD-StR) 2008, 259928, beck-online
Judgment of the BFH of 13.02.2008 - Necessary special business assets and treaty law - Binding of the tax authorities to the result of a tax audit, in: Fachdienst Steuerrecht (FD-StR) 2008, 259942, beck-online
Judgment of the BFH of 24.01.2008 - No restriction of depreciation by § 7 para. 1 sentence 5 EStG in the case of contribution of assets to a partnership, in: Fachdienst Steuerrecht (FD-StR) 2008, 257898, beck-online
Judgment of the BFH of 10.01.2008 - Submission to the BVerfG for a decision on the commuter allowance, in: Steuerrecht (FD-StR) 2008, 251966, beck-online
Judgment of the BFHK of 19.12.2007 - Realization of corporate income tax credits, in: Fachdienst Steuerrecht (FD-StR) 2008, 257117, beck-online
Judgment of the BFH of 08.11.2007 - Sales of agriculturally used land as commercial property trading, in: Steuerrecht (FD-StR) 2008, 252910, beck-online
Judgment of the BFH of 07.11.2007 - Freigiebige Zuwendung bei verdeckter Gewinnausschüttung an nahestehende Personen, in: Fachdienst Steuerrecht (FD-StR) 2008, 253952, beck-online
Judgment of the BFH of 16.10.2007 - Time of loss attribution for a silent partner, no extended loss compensation due to assumption of debt, in: Fachdienst Steuerrecht (FD-StR) 2008, 250671, beck-online
Judgment of the BFH of 11.10.2007 - Loss compensation restriction according to § 15a EStG: Contribution in kind not to be offset against the liability contribution in every case, in: Steuerrecht (FD-StR) 2008, 251965, beck-online
Judgment of the BFH of 11.10.2007 - Essential operating bases in the case of a business lease as a whole - essential operating bases of a car dealership, in: Fachdienst Steuerrecht (FD-StR) 2008, 252907, beck-online
Judgment of the Federal Fiscal Court of October 4, 2007 - Compatibility of tax secrecy with communications from the tax authorities, in: Fachdienst Steuerrecht (FD-StR) 2007, 245642, beck-online
Judgment of the BFH of 26.09.2007 - Tax-free physiotherapy services by a physical therapy practice in the legal form of a GbR, in: Fachdienst Steuerrecht (FD-StR) 2007, 247796, beck-online
Judgment of the BFH of 26.09.2007 - Partial value depreciation for listed shares, in: Fachdienst Steuerrecht (FD-StR) 2008, 251964, beck-online
Judgment of the BFH of 26.09.2007 - Justified declaratory interest in a continuation declaratory action, in: Fachdienst Steuerrecht (FD-StR) 2008, 249484, beck-online
Judgment of the BFH of 20.09.2007 - Sonderbetriebsvermögen II - Decision on deferral of recognition of liabilities pursuant to § 5 para. 2a EstG, in: Fachdienst Steuerrecht (FD-StR) 2008, 249467, beck-online
Judgment of the BFH of 20.09.2007 - Loss assessment for atypical silent partners with a negative capital account, in: Fachdienst Steuerrecht (FD-StR) 2008, 249488, beck-online
Judgment of the BFH: Deduction restriction for entertainment of freelance employees, in: Fachdienst Steuerrecht (FD-StR) 2008, 250683, beck-online
Judgment of the BFH of 18.09.2007 - Hidden profit distribution: Assessment basis of the profit bonus of a shareholder-managing director, in: Fachdienst Steuerrecht (FD-StR) 2008, 252922, beck-online
Judgment of the BFH of 13.09.2007 - Wage inflow in the case of subsequent payment of employee contributions to social security after illegal wage payments, in: Fachdienst Steuerrecht (FD-StR) 2007, 246608, beck-online
Judgment of the BFH of 06.09.2007 - Sale of business as a whole and input tax correction according to § 15a UstG, in: Fachdienst Steuerrecht (FD-StR) 2007, 244583, beck-online
Judgment of the BFH of 30.08.2007 - Revival of the status as special business assets after the end of a co-entrepreneurial business split (accounting competition), in: Fachdienst Steuerrecht (FD-StR) 2007, 247903, beck-online
Judgment of the BFH of 23.08.2007 - Serious doubts about the constitutionality of the commuter allowance, in: Fachdienst Steuerrecht (FD-StR) 2007, 240974, beck-online
Judgment of the BFH of 22.08.2007 - Reinterpretation as a notice of amendment by the court of appeal, in: Steuerrecht (FD-StR) 2007, 245645, beck-online
Judgment of the BFH of 21.08.2007 - Reversal of a pension provision rooted in the corporate relationship due to discontinuation of the obligation - No reduction for previously unrecognized hidden profit distribution, in: Fachdienst Steuerrecht (FD-StR) 2007, 247795, beck-online
Judgment of the BFH of 01.08.2007 - Advance VAT payments are regularly recurring expenses within the meaning of § 11 para. 2 sentence 2 EstG, in: Fachdienst Steuerrecht (FD-StR) 2007, 244578, beck-online
Judgment of the BFH of 12.07.2007 - Requirements for the obligation to justify a provisional notice pursuant to § 165 para. 1 sentence 3 AO, in: Fachdienst Steuerrecht (FD-StR) 2007, 246497, beck-online
Judgment of the Federal Fiscal Court of July 4, 2007 - Purchase option on shares does not yet create economic ownership; different allocation of the purchase price for tax purposes in the absence of commercially comprehensible reasons, in: Fachdienst Steuerrecht (FD-StR) 2007, 244581, beck-online
Judgment of the BFH of 28.06.2007 - Transfer of assets to an independent foundation with legal capacity only to be treated as a gift if there is actual and legal power of disposal, in: Fachdienst Steuerrecht (FD-StR) 2007, 239155, beck-online
Judgment of the BFH of 26.06.2007 - Financing costs for repayment of shareholder loans are business expenses, in: Fachdienst Steuerrecht (FD-StR) 2008, 250686, beck-online
Judgment of the BFH of 20.06.2007 - Legal costs for inheritance tax dispute not deductible, in: Fachdienst Steuerrecht (FD-StR) 2007, 240973, beck-online
Judgment of the BFH of 20.06.2007 - Transfer of a business in return for recurring benefits - Replacement of a pension obligation by compensation, in: Fachdienst Steuerrecht (FD-StR) 2007, 246613, beck-online
Judgment of the BFH of 06.06.2007 - Unstructured summary of several gifts in a gift tax assessment permissible in individual cases, in: Fachdienst Steuerrecht (FD-StR) 2007, 245643, beck-online
Judgment of the BFH of 05.06.2007 - Valuation option for mergers, in: Fachdienst Steuerrecht (FD-StR) 2007, 243366, beck-online
Judgment of the BFH of June 5, 2007 - Liability of the GmbH managing director - No consideration of hypothetical causal processes in the context of the attribution of damages, in: Steuerrecht (FD-StR) 2007, 243367, beck-online
Judgment of the BFH of 05.06.2007 - Right of taxation for wages in the case of dual residence of the employer, in: Fachdienst Steuerrecht (FD-StR) 2007, 240971, beck-online
Judgment of the BFH of 23.04.2007 - No consideration of hypothetical considerations for insolvency contestation of any tax payments in the case of liability under § 69 AO, in: Fachdienst Steuerrecht (FD-StR) 2007, 239160, beck-online
Judgment of the BFH of 19.04.2007 - BFH considers retroactive restriction of trade tax loss carryforwards to be unconstitutional - submission to the BVerfG, in: Fachdienst Steuerrecht (FD-StR) 2007, 238315, beck-online
Judgment of the Federal Fiscal Court of 18.04.2007 - Appeal against full relief decision admissible, in: Fachdienst Steuerrecht (FD-StR) 2007, 233405, beck-online
Judgment of the BFH of 12.04.2007 - Replacement of a pension commitment granted by the employer with simultaneous assumption of the pension obligation by a third party, in: Fachdienst Steuerrecht (FD-StR) 2007, 225570, beck-online
Judgment of the BFH of 04.04.2007 - Reference for a preliminary ruling to the ECJ: Transitional provision on § 8b para. 3 KStG 1999 in the version of the UntStFG contrary to Community law?, in: Fachdienst Steuerrecht (FD-StR) 2007, 240214, beck-online
Judgment of the BFH of 28.03.2007 - Inheritance tax on the execution of a formally ineffective legacy of the testator, in: Fachdienst Steuerrecht (FD-StR) 2007, 226595, beck-online
Judgment of the BFH of 14.03.2007 - Extraordinary appeal is no longer admissible in financial proceedings, in: Fachdienst Steuerrecht (FD-StR) 2007, 221861, beck-online
Judgment of the BFH of 07.03.2007 - Double book value link in the contribution of shares in an EU corporation to another EU corporation, in: Fachdienst Steuerrecht (FD-StR) 2007, 233399, beck-online
Judgment of the Federal Fiscal Court of 11.01.2007 - Income-related expenses - Differentiation between professional or private causation of entertainment expenses - change in case law, in: Fachdienst Steuerrecht (FD-StR) 2007, 215246, beck-online
Judgment of the Federal Fiscal Court of 19.12.2006 - Obligation of professional chambers (in this case the bar association) to provide information to the tax authorities about the circumstances of chamber members, in: Fachdienst Steuerrecht (FD-StR) 2007, 218270, beck-online
Judgment of the BFH of December 4, 2006 - Contribution of a gravel deposit to business assets at partial value; no deductions for substance reduction, in: Fachdienst Steuerrecht (FD-StR) 2007, 225566, beck-online
Judgment of the BFH of 09.11.2006 - Different financial year of a controlling partnership, in: Fachdienst Steuerrecht (FD-StR) 2007, 221856, beck-online
Judgment of the Munich tax court dated June 29, 2006 - Trade tax reduction in the case of a lump-sum prohibition on the deduction of operating expenses pursuant to Section 8b (5) KStG, in: Fachdienst Steuerrecht (FD-StR) 2007, 220956, beck-online
Judgment of the Rhineland-Palatinate tax court of 15.03.2006 - No reduction in corporation tax in the event of a void profit distribution resolution, in: Fachdienst Steuerrecht (FD-StR) 2007, 237609, beck-online
