International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Germany

Astrid Bregenhorn-Kuhs

bregenhorn-kuhs.jpg

Deloitte Germany

Schwannstrasse 6

40479 Duesseldorf

Germany


Tel: +49 211 8772 2250

Fax: +49 178 8772 250

Email: abregenhornkuhs@deloitte.de

Website: www.deloitte.com

Astrid Bregenhorn-Kuhs, Deloitte Germany (Deloitte GmbH Wirtschaftspruefungsgesellschaft), is a partner advising German-based DAX 30 and HDAX 110 companies. She is a member of the German tax and legal management team and heads the German tax and legal clients and industries group for Deloitte Germany.

Astrid has lots of experience in domestic and cross-border taxation for German multinational clients. She provides multinationals with professional advice on business model restructurings, mergers and acquisitions including post-merger integration as well as the reorganisation of international groups and managing tax controversy. Astrid has successfully developed, implemented and defended complex cross-border restructuring and reorganisation plans, including alternative financing strategies and intellectual property planning. Her vast experience includes representing clients in tax field audits and tax litigation as well as negotiating with several German tax authorities involving complex taxation issues. Astrid advises clients in all types of national disputes with tax authorities.

Astrid advises large domestic groups in the tax structuring of their business activities and the management of tax risks. Her areas of business focus include consumer products, retail, chemicals, travel and telecommunication.

Astrid teaches international tax law at two German universities and is a frequent speaker in seminars. She has a master's degree in economics from the University of Hanover and a doctoral degree in economics/international taxation from the University of Hanover. Furthermore, she is a German chartered tax adviser.

deloitte-200.png

Bettina Mertgen

mertgen.jpg

Deloitte Germany

Franklinstraße 50

60486 Frankfurt

Germany


Tel: +49 69 75695 6321

Fax: +49 69 75695 6724

Mobile: +49 151 58002558

Email: bmertgen@deloitte.de

Website: www.deloitte.com/de

Bettina Mertgen, Deloitte Germany, is a director in the indirect tax service line – customs and global trade (CGT) and partner at the associated international law firm Deloitte Legal. She is specialised in customs, excise duty, and foreign trade law and export control with more than 10 years of professional experience as an attorney at law, tax lawyer, certified tax adviser, and certified adviser for customs and excise duty. Bettina is one of the leading specialists in indirect taxation in Germany. She leads the legal unit within the CGT team and is head of the CGT group in Deloitte's Frankfurt office. She has extensive experience in advising clients with regard to opposition and administrative fines proceedings, tax litigation, customs audits and compliance reviews.

After her graduation in law from Johann-Wolfgang-Goethe University Frankfurt am Main in 2002, Bettina completed her legal clerkship in Frankfurt and New York with a focus on tax law. In 2006, she gained admission to the German Bar. Before joining Deloitte in 2015, she worked for more than eight years for an international law firm in Frankfurt and Washington DC and became a specialist in her area of law. High-level advisory with respect to complex and difficult matters in this area of law became her strengths. She successfully took part in legal proceedings to the Federal Fiscal Court (Bundesfinanzhof) concerning excise duty.

Bettina co-authored the book Compliance im Außenwirtschaftsrecht covering compliance in customs and foreign trade law. It was tailored to fit the practical needs of companies and provide its decision-makers with guidance on export control and customs compliance. Moreover, she publishes articles in professional journals on a regular basis covering all relevant aspects of customs, excise duty and foreign trade law. Most recently, she covered the possible consequences of Brexit (the UK leaving the EU) on indirect taxation as well as the interaction between transfer pricing and customs valuation.

Besides her work and her publications, Bettina is also a speaker at seminars on a regular basis.

deloitte-200.png

Monica Azcárate

PwC

Eveline Beer

Küffner Maunz Langer Zugmaier

Kristina Bexa

Clifford Chance

Kati Fiehler

PwC

Barbara Fleckenstein-Weiland

Flick Gocke Schaumburg

Susann Van der Ham

PwC

Claudia Hillek

KPMG

Claudia Lauten

PwC

Nicole Looks

Baker McKenzie

Alexandra Mack

Streck Mack Schwedhelm

Karen Möhlenkamp

WTS

Nicole Stumm

PwC

more across site & bottom lb ros

More from across our site

In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.
The Asia-Pacific awards research cycle has now begun – don’t miss on this opportunity be recognised in 2023
An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.
Fresh details of the European Commission’s state aid case against Amazon emerge, while a pension fund is suing Amgen over its tax dispute with the Internal Revenue Service.
The OECD’s rules may be impossible for businesses to manage, according to tax experts from companies including Shell.
The UK government is now committed to replacing the ‘super-deduction’ with a 100% capital allowances regime to offset the impact of the corporate tax rise to 25%.
Corporate tax is set to rise in the UK for the first time in decades, but the headline rate remains historically low despite what many observers think.
President Joe Biden’s nominee is set to be confirmed as IRS commissioner for a five-year term.
British companies are waiting to hear the details of what will replace the 130% ‘super-deduction’ next week, while Spain considers stopping a major infrastructure company moving to the Netherlands.
President Joe Biden wants to raise corporate tax and impose a higher stock buyback tax on US businesses, but his budget proposal faces insurmountable obstacles in Congress, writes Ralph Cunningham.