Germany

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

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

Germany

mertgen.jpg

 

Bettina Mertgen

Deloitte

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 is a director at Deloitte's German 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 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-280.png


Eveline Beer

Küffner Maunz Langer Zugmaier

Kristina Bexa

Clifford Chance

Barbara Fleckenstein-Weiland

Flick Gocke Schaumburg

Claudia Hillek

KPMG

Nicole Looks

Baker & McKenzie

Karen Möhlenkamp

WTS

more across site & shared bottom lb ros

More from across our site

The proposal seeks to regulate compulsory TP documentation in line with the OECD Transfer Pricing Guidelines and simplify filing requirements
Despite the decline in profitability, the firm’s tax advisory business delivered a 3.4% revenue growth
Firms are making use of inventories and ample profit margins to avoid or absorb the initial impact of higher tariffs, an OECD report said
While UN proposals to shift airline taxation from a residence-based system to a source-state one are not set in stone, ex-British Airways CEO Willie Walsh warns they would increase costs and complexity
Von Wobeser y Sierra’s head of tax shares best practices for resolving tax controversy and touts his firm’s founding partner as an exemplar of legal practice
ITR concludes its analysis of World Tax’s rankings for 2026 by highlighting the firms that stood out most on a global scale
Experts from law firm Kennedys outline the key tax disputes trends set to define 2026, ranging from increased enforcement to continued tariff drama and AI usage
They also warned against an ‘unnecessary duplication of efforts’ in UN tax convention negotiations; in other news, White & Case has hired Freshfields’ former French tax head
Awards
Submit your nominations to this year's WIBL EMEA Awards by 16 February 2026
Defending loss situations in TP is not about denying the existence of losses but about showing, through proactive measures, that the losses reflect genuine commercial realities
Gift this article