Nina Schütte, LL.M.
Higher Diploma in Business Law , Certified Tax Advisor
Hamburg
Key competences
Cross-border tax structuring and financing
Mergers & Acquisitions
National and international taxation of companies
Tax treaty law
Tax advice on real estate transactions
Vita
Since 2008 Partner BRL BOEGE ROHDE LUEBBEHUESEN
Since 2006 BRL BOEGE ROHDE LUEBBEHUESEN
Since 2005 Certified Tax Advisor
2003 - 2005 Haarmann Hemmelrath & Partner, Hamburg
2001 - 2003 Haarmann Hügel, Wien
Postgraduate studies in international tax law (LL.M.), Vienna
2001 Haarmann Hemmelrath & Partner, Paris
Studies in Business Law in Luneburg/Germany and Reims/France
Publications
Corona-Virus: Steuerliche Maßnahmen bei wirtschaftlichen Schwierigkeiten (together with Niclas Remus, M.I.Tax), DUB, Deutsche Unternehmerbörse, 23.03.2020, https://www.dub.de/unternehmerwissen/finanzierung/corona-virus-steuerliche-massnahmen-bei-wirtschaftlichen-schwierigkeiten/
Flash points of permanent establishment taxation, pub.: Lübbehüsen/Kahle, 2nd edition 2019
Commentary on the German Reorganization Tax Act, pub.: Haase/Hruschka, 2nd edition 2017
Commentary on the Foreign Tax Act - Double Tax Treaties, pub.: Haase, 3rd edition 2016
Taxation of German limited liability companies, Grobshäuser/Knies/Melzer/Missal/Preißer/Schütte, 3rd edition 2013
Anmerkung zur BFH-Vorlage an den EuGH zu den Auswirkungen der Kapitalverkehrsfreiheit auf die Erbschaftsteuer beim Erwerb eines kanadischen Kapitalgesellschaftsanteils, ZEV 2011, 149
Zur Konkurrenz von Doppelbesteuerungsabkommen und anderen zwischenstaatlichen Abkommen anhand der Besteuerung von ausländischen Betriebsstätteneinkünften, in: Schultz-Aßberg/von Rönn, Internationales Steuer- und Gesellschaftsrecht Aktuell, 2010
Tax law lexicon, Schneider/Becht/Patt/Preißer/Schütte, 6. Auflage, 2008
Mezzanine-capital for SME, Brezski/Böge/Lübbehüsen/Rohde/Tomat, 2006
Changes in taxation of foreign capital income and of the international participation exemption in Austria, IStR 2003, 845 (together withHasenauer)
The classification of (re-)financing costs and other expenses as double taxation exempt and credited foreign income, in: Sutter/Wimpissinger, Exemption and credit method in double taxation agreements, 2002
Entscheidungsbesprechungen im GmbH-Steuerberater
Memberships
Tax & Legal Excellence
International Fiscal Association (IFA)
Women of IFA Network (WIN)
Hamburger Forum für Unternehmenssteuerrecht e.V.
Lectures
"EU tax implications for non EU investors – What should non EU investors know?”, MOORE Europe Technical Tax Meeting, Brussels, 04/2023
"Anti-Tax Avoidance Directive – Proposal for ATAD3”, MOORE Global Tax Conference, New York, 10/2022
Lecturer at the Moore Global International Tax School, since 11/2021
Lecturer in the course "Tax Law LL.M.", Leuphana University of Lüneburg, since winter semester 2016/17
"Investments from France to Germany - Legal and Tax Aspects", Franco-German Business Forum, 05/2021
“Implications of the new permanent establishment with regards to the Multilateral Instrument (MLI)”, MOORE Europe Technical Tax Meeting, online, 02/2021
"DAC 6 – A panel discussion with real life case studies", MOORE Europe Technical Tax Meeting, online, 02/2021
"Steuer-Update 2019 – Aktuelles aus Gesetzgebung und Rechtsprechung", VC-Stammtisch Hamburg, 02/2019
"Steuer Update 2018 - Aktuelles aus Rechtsprechung und Gesetzgebung", VC-Stammtisch Hamburg 04/2018
Lecture "Besteuerung der Kapitalgesellschaften" within the framework of the study programme "Tax Law LL.M.", Leuphana Universität Lüneburg, since WiSe 2016/17
"Steuer Update 2017", VC-Stammtisch Hamburg 01/2017
"Residency in the OECD Model Tax Treaty", RSM ITAX Academy, Eindhoven, 10/2016
"Steuer Update - Aktuelles aus Gesetzgebung und Rechtsprechung", VC-Stammtisch Hamburg 01/2016
"Germany - Views on Intangibles", RSM BEPS Summit, London, 04/2015
Languages
English
German
French
