English / German
Corporate Criminal Law & Compliance - Estate Planning & Law of Foundations - Tax Law
Volker Küpper is Partner at ADVANT Beiten in Duesseldorf and member of the Tax practice group. His area of activity includes tax advice for partnerships and corporations. One focus of his work is advising on criminal tax law. He supports clients in the disclosure of (complex) matters to the tax authorities.
A further focus is on advising wealthy private individuals (HNWI and UHNWI) on tax issues, primarily in the context of moving to or from Germany or withholding tax under the German External Tax Relations Act (AStG).
Volker Küpper studied economics at the Rheinische Friedrich-Wilhelms-Universität Bonn and was appointed as tax advisor in 2017. In 2022, he was awarded the title of Expert Advisor on International Tax Law .
Before joining ADVANT Beiten in 2025, Mr Küpper worked for more than ten years in the field of criminal tax law and international tax law in Zurich, Luxembourg and Cologne. Since 2019, he has been working for a tax-focused law firm in Bonn. Since 2025 he has been working with ADVANT Beiten.
Commentary on Section 58a AO (Protection of legitimate expectations in the transfer of funds)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 226 AO (Set-off)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 227 AO (Remission)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 60b AO (Register of beneficiaries)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 231 AO (Interruption of limitation period)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 229 AO (Beginning of limitation period)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 228 AO (Object of the limitation, limitation period)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 208a AO (Object of fiscal supervision)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 232 AO (Effect of limitation period)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 230 AO (Suspension of limitation period)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 55 AO (Altruistic activity)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 64 AO (Taxable economic activities)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 66 AO (Welfare)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker - Abgabenordnung Kommentar Online
Commentary on Section 68 AO (Specific dedicated activities)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 60 AO (Requirements to be met by the statutes)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 67a AO (Sporting events)
Volker Küpper and Christian Kappelmann
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 57 AO (Directness)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 52 AO (Public-benefit purposes)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 208a AO (Tax investigation)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 67 AO (Hospitals)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 53 AO (Charitable purposes)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 65 AO (Dedicated activity)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Trade tax: Permanent establishment when a third-party company is involved
Volker Küpper
In: StX-2022-0498
Indirect vGA (hidden profit distribution) in the case of GmbH shares encumbered with usufruct
Volker Küpper
In: StX-2022-0418
Evidence of business use of a car without a logbook
Volker Küpper
In: StX-2022-0338
Access to files: GDPR also applicable in the area of income tax!
Volker Küpper
In: StX-2022-0258
Study (Arbeitszimmer): Even minimal professional use is sufficient!
Volker Küpper
In: StX-2022-0178
Late payment surcharges: Also unconstitutional as of 1 January 2019?
Volker Küpper
In: StX-2022-0082
Child benefit during education: Note the four-month transition period
Volker Küpper
In: StX-2022-0018
Inheritance tax: Tax exemption for the family home
Volker Küpper
In: StX-2021-0738
Group loans: What is the arm's length interest rate?
Volker Küpper
In: StX-2021-0658
Value added tax: No tax evasion by omission
Volker Küpper
In: StX-2021-0578
Flood disaster: Tax relief and emergency aid
Volker Küpper
In: StX-2021-0498
Tax recognition of entertainment expenses
Volker Küpper
In: StX-2021-0418
Double taxation of pensions: what now?
Volker Küpper
In: StX-2021-0338
Update: Tax relief during the corona crisis
Volker Küpper
In: StX-2020-0274
Church tax in your income tax return
Volker Küpper
In: StX-2020-0242
Update: Interest on taxes
Volker Küpper
In: StX-2020-0178
No trade tax on capital gains
Volker Küpper
In: StX-2020-0146
Real estate transfer tax - Group restructuring
Volker Küpper
In: StX-2020-0114
News on input tax deduction - time-limited assignment decision
Volker Küpper
In: StX-2020-0082
Double budget management: No regular financial participation required
Volker Küpper
In: StX-2020-0050
Tax changes as of 1 January 2020
Volker Küpper
In: StX-2020-0018
Assessment basis for real estate transfer tax on the acquisition of partial owner-ship, comment on BFH (Federal Fiscal Court), judgment of 22 May 2019 – II R 20/17
Volker Küpper
In: LEXinform No. 0653681
Focus on advisory practice, main topic: Options for action before, during and after the tax audit
Volker Küpper
Issue: October 2019
Final loss of income from a capital investment as a retroactive event, comment on BFH, judgment of 25 July 2019 – VI R 51/16
Volker Küpper
In: LEXinform No. 0653696
Value added tax: New limits for the small business regulation
Brief article on value added tax for small businesses
Volker Küpper
In: LEXinform No. 0653695
Inheritance tax: Deductibility of estate liabilities, comment on BFH, judgments of 11 July 2019 – II R 36/16, II R 4/17
Volker Küpper
In: LEXinform No. 0653694
Value added tax: Tax-free sale of endowment life insurance policies, comment on BFH, judgment of 5 September 2019 – V R 57/17
Volker Küpper
In: LEXinform No. 0653693
Restriction of the reduced value added tax rate for non-profit organisations, comment on BFH, judgment of 23 July 2019 – XI R 2/17
Volker Küpper
In: LEXinform No. 0653690
How do I choose the right tax class? Brief article on the BMF (Federal Ministry of Finance) letter dated 20 November 2019
Volker Küpper
In: LEXinform No. 0653689
Carryforward losses in the event of a shareholder waiving a claim
Volker Küpper
In: StX-2019-0722
Non-objection for electronic cash register systems
Brief article on the BMF letter dated 6 November 2019
Volker Küpper
In: LEXinform No. 0653685
Expenses for ‘civilian clothing’ as workwear
Volker Küpper
In: StX-2019-0690
Gift tax: Gift of land to a child and onward gift to a grandchild
Comment on Hamburg Fiscal Court, judgment of 20 August 2019 – 3 K 123/18
Volker Küpper
In: LEXinform No. 0653682
Tax relief for tradesmen's services and household-related services
Volker Küpper
In: StX-2019-0626
Update on extraordinary expenses
Volker Küpper
In: StX-2019-0658
Income tax: What is included in breakfast?
Volker Küpper
In: StX-2019-0594
Commentary on Section 56 AO (Exclusivity)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 54 AO (Religious purposes)
Volker Küpper and Florian Booß
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Commentary on Section 51 AO (General)
Volker Küpper and Carsten Odinius
In: Zugmaier, Nöcker (Ed.), Abgabenordnung Kommentar Online
Trade tax: No extended reduction for the rental of operating equipment
Volker Küpper
In: StX-2019-562
Tax deduction prohibition for (cartel) fines; comment on BFH, judgment of 22 May 2019 – XI R 40/17
Volker Küpper
In: LEXinform No. 0653674
Cross-border commuter regulation for work carried out 200 km away Comment on Munich Fiscal Court judgment of 12 September 2018 – 15 K 1010/18
Volker Küpper
In: LEXinform No. 0653673
Withholding tax: Taxation of accrued interest Comment on BFH, judgments of 7 May 2019 – VIII R 22/15, VIII R 31/15
Volker Küpper
In: LEXinform No. 0653669
Estimation for electronic cash registers Comment on BFH, decision of 8 August 2019 – X B 117/18
Volker Küpper
In: LEXinform No. 0653670
Reintroduction of the wealth tax
Brief article on the introduction of the wealth tax
Volker Küpper
In: LEXinform No. 0653665
New BMF letter: Investment deduction also in special business assets
Brief article on the new BMF letter
Volker Küpper
In: LEXinform No. 0653666
Partial income method for subsequently determined hidden distributions of profits (vGA)
Volker Küpper
In: StX-2019-530
Annual Tax Act 2019 – Federal Government adopts government bill
Volker Küpper
In: StX-2019- 0498
Tax Regulations on Travel Expenses: Federal Fiscal Court comments on primary place of work
Volker Küpper
In: StX-2019-0466
Study (Arbeitszimmer): Which renovation costs can be deducted? Comment on BFH, judgment of 14 May 2019 – VIII R 16/15
Volker Küpper
In: LEXinform No. 0653657
Abolition of the solidarity surcharge as of 2021
Brief article on the draft bill for the law on the reduction of the solidarity surcharge
Volker Küpper
In: LEXinform No. 0653661
Federal Government adopts Annual Tax Act 2019
Brief article on the draft of the Annual Tax Act 2019
Volker Küpper
In: LEXinform No. 0653658
Car use: No evidence from documents created retrospectively; comment on Münster Fiscal Court, ruling of 10 July 2019 – 7 K 2862/17 E
Volker Küpper
In: LEXinform No. 0653662
Child benefit: When is initial training considered to have taken place? Comment on BFH, judgments of 20 February 2019 – III R 42/18, of 21 March 2019 – III R 17/18
Volker Küpper
In: LEXinform No. 0653654
BFH confirms new regulations on travel expenses, comment on BFH judgments of 4 April 2019 – VI R 27/17, 10 April 2019 – VI R 6/17, 11 April 2019 – VI R 36/17, VI R 40/17, VI R 12/17
Volker Küpper
In: LEXinform No. 0653653
Tax audit (part 2): Options for action when the auditor arrives
Volker Küpper
In: StX-2019-0434
Prerequisites for input tax deduction in the low-price segment, comment on BFH, decisions of 16 May 2019 – XI B 13/19, XI B 14/19
Volker Küpper
In: LEXinform No. 0653650
Business interruption even in the case of a 60-year transfer of use (Nutzungsüber-lassung), comment on Hamburg Fiscal Court, judgment of 26 March 2019 – 6 K 9/18
Volker Küpper
In: LEXinform No. 0653649
BMF: Requirements for electronic record-keeping systems – Section 146a AO
Volker Küpper
In: StX-2019-0402
Tax audit (part 1): Options for action before the auditor arrives
Volker Küpper
In: StX-2019-0370
BMF issues application decree (Anwendungserlass) on Section 146a AO; comment on the application decree on Section 146a AO dated 17 June 2019
Volker Küpper
In: LEXinform No. 0653646
One-fifth rule for overtime worked over several years; comment on Münster Fiscal Court, judgment dated 23 May 2019 - 3 K 1007/18 E
Volker Küpper
In: LEXinform No. 0653645
Trade tax: Extended reduction for investments in partnerships, comment on BFH, decision of 25 September 2018 – GrS 2/16
Volker Küpper
In: LEXinform No. 0653620
No capital gains tax for hidden distributions of profits (vGA) in loss-making munic-ipal companies, comment on BFH, judgment of 11 December 2018 – VIII R 44/15
Volker Küpper
In: LEXinform No. 0653637
Income approach: Rent index for estimating the usual rent, comment on BFH, judgment of 19 September 2018 - II R 20/15
Volker Küpper
In: LEXinform No. 0653601
Inheritance tax: No tax break due to delays in the legislative process, comment on Cologne Fiscal Court judgment of 8 November 2018 – 7 K 3022/17
Volker Küpper
In: LEXinform-Nr . 0653605
Company cars: Transfer of motor vehicles between spouses, comment on BFH, judgment of 10 October 2018 - X R 44-45/17
Volker Küpper
In: LEXinform No. 0653612
Child benefit: When is a uniform initial education considered to have taken place? Comment on BFH, judgment of 11 December 2018 - III R 26/18
Volker Küpper
In: LEXinform No. 0653616
Tax group (Organschaft): No flat-rate deduction of operating expenses in the case of an upward merger, comment on BFH, judgment of 26 September 2018 – I R 16/16
Volker Küpper
In: LEXinform No. 0653621
Men's night: Estimation of work-related expenses, comment on BFH, judgment of 21 March 2019 – VIII B 129/18
Volker Küpper
In: LEXinform No. 0653641
Investment tax reform: Practical information and relief from the Federal Ministry of Finance
Lars Kelterborn and Volker Küpper
In: BB 2017, 2263
Input tax deduction in the case of a MTIC fraud (VAT carousel), comment on BFH, judgment of 14 February 2019 – V R 47/16
Volker Küpper
in: LEXinform No. 0653638
Expenses for a Sky Bundesliga subscription may be income-related expenses, comment on BFH, judgment of 16 January 2019 – VI R 24/16
Volker Küpper
In: LEXinform No. 0653633
Tax treatment of partial write-offs on equity-replacing loans – legal situation, structuring advice in light of current Federal Fiscal Court (BFH) case law
Paul Forst, Axel Schaaf and Volker Küpper
In: EStB 2009, 442 (Forst/Schaaf/Küpper)
Double household management: Costs for furnishings are fully deductible, com-ment on BFH judgment of 4 April 2019 – VI R 18/17
Volker Küpper
In: LEXinform No. 0653642
Value added tax: Required service description for input tax deduction, comment on BFH, decision of 14 March 2019 – V B 3/19
Volker Küpper
In: LEXinform No. 0653629
Income from letting and leasing: No income-related expenses incurred in advance in the case of usufruct, comment on BFH, judgment of 19 February 2019 – IX R 20/17
Volker Küpper
In: LEXinform No. 0653630
Reporting pension provisions in the year of commitment, taking into account new ‘Heubeck tables’, comment on BFH, decision of 13 February 2019 - XI-R-34/16
Volker Küpper
In: LEXinform No. 0653626
Age relief amount also to be taken into account for loss deduction, comment on Cologne Fiscal Court, judgment of 12 December 2018 – 10 K 1730/17
Volker Küpper
in: LEXinform No. 0653617
Commuting to work - medical expenses as income-related expenses (Werbung-skosten)
Volker Küpper
in: in: StX-2020-0210
