Germany

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.