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Heinz-Klaus Kroppen

Deloitte Germany

Schwannstrasse 6
40476 Düsseldorf

Tel: +49 (211) 8772 2241
Fax: +49 (211) 8772 2280

Heinz-Klaus Kroppen is a tax partner in the tax and legal practice of Deloitte Germany. His work focuses exclusively on international matters, mainly cross-border transactions, acquisitions, and multinational corporations' tax issues.

Heinz-Klaus's clients include several DAX 30 multinationals as well as other Japanese, European and US corporations operating across a wide range of industries, including automobile, machinery, manufacturing, airlines, utilities, chemical and pharmaceutical, IT and others.

Heinz-Klaus is a lawyer and a member of the Düsseldorf Bar. He is also a licensed tax adviser. Recognition as an industry leader has led to his inclusion in the Guide to the World's Leading Tax Advisers and the Guide to the World's Leading Transfer Pricing Advisers.

Heinz-Klaus is editor and co-author of the leading German publication on transfer pricing, Handbuch Internationale Verrechnungspreise. He also co-authored the German chapter in the International Bureau of Fiscal Documentation's (IBFD) loose-leaf publication, The Tax Treatment of Transfer Pricing, and in Robert Feinschreiber's book, Transfer Pricing International. He is also editor and co-author of DBA-Kommentar, a leading German publication on double taxation treaties.

Heinz-Klaus is a member of the tax board of the American Chamber of Commerce in Germany, a member of the board of the German International Fiscal Association (IFA), of the board of the Association for International Taxation Rhein-Ruhr as well as a member of the Transfer Pricing Advisory Board of the IBFD. He was a member of the EU Joint Transfer Pricing Forum along with 15 other business experts from Europe for almost nine years, from 2002 until the first quarter of 2011. Furthermore, he is a professor of international tax law at the Ruhr University in Bochum.

Heinz-Klaus studied law at the universities of Kiel, Hamburg, Cologne and later clerked at the German Tax Court in Düsseldorf and at the German/Korean Chamber of Commerce and Industry in Seoul. During this time, he wrote a dissertation on company and tax law problems for which he was awarded his PhD in law. Heinz-Klaus later attended Georgetown University Law School (Washington DC) for postgraduate studies, receiving an LL.M. in international law.

Jan Uterhark

Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft

Dammtorstraße 12
20354 Hamburg

Tel: +49 (0)40 32080 4918

Jan Uterhark is a director in the business tax area in the private company services line for Deloitte Germany. He also heads Deloitte's competence centre for tax litigation in Germany.

Jan joined Deloitte in 2012 and previously has nine years of experience as a judge at the Fiscal Court in Hamburg and six years of experience at the fiscal authorities in Hamburg.

Jan's areas of expertise include procedural law, corporate and income tax law, foreign tax and European law, tax assessment objections, fiscal court proceedings and appeals, tax field audit consulting, and tax expert opinions.

He is a published author in technical literature as well as a lecturer at the University of Hamburg, faculty of law, and other conferences.

Jan graduated as a lawyer, is a certified tax adviser, and also holds a diploma in fiscal affairs (Diplom-Finanzwirt).

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