Michael Graf

Practice Areas

Michael is the managing partner of Dentons’ Frankfurt office, he heads Dentons’ German Tax practice, co-heads Dentons’ European Tax practice and is a member of Dentons’ Global Tax Steering Committee. He focuses on international corporate taxation and has extensive experience in tax planning and structuring as well as tax controversy, including tax field audits, administrative appeals, cross-border tax proceedings and representing clients before lower tax courts and the German Federal Tax Court and in alternative ways of dispute resolution such as competent authority proceedings. Furthermore, he advises on tax-optimized structures in connection with group restructurings.

Career

2013-today: Dentons, Frankfurt (Partner);

2008-2013: Haarmann Partnerschaftsgesellschaft, Frankfurt (Partner);

2004-2008: Allen & Overy, Frankfurt (Associate);

2003-2004: KPMG, Frankfurt and New York.

Professional Memberships

Frankfurt Bar Association (Rechtsanwaltskammer), Frankfurt Association of Tax Advisors (Steuerberaterkammer), International Fiscal Association, Forum Transaktionen im Steuerrecht e.V.

Publications

Michael is the author and/or editor of numerous publications on German and international taxation.

Articles:

Co-author, “Overview of Regulatory and Tax Aspects of Crowdfunding Germany,” Derivatives & Financial Instruments, 2014

Co-author, “Make the Right Choice – Tax Considerations for Foreign Investors in German Real Estate,” Immobilienmanager Special Edition 3/2014

“Voraussichtlich dauernde Wertminderung bei festverzinslichen Wertpapieren,” Neue Zeitschrift für Gesellschaftsrecht 34/2011

“Zu den Auswirkungen ausländischen Gesellschaftsrechts auf das deutsche Steuerrecht,” Neue Zeitschrift für Gesellschaftsrecht 10/2011

“Kurzkommentar zum BFH-Urteil I R 6/07 – Abkommensrechtliche Behandlung von Vergütungen für die Überlassung von Live-Fernsehübertragungsrechten,” Betriebs-Berater 30/2009

“Verbesserungen mit Fußangeln – Neuerungen im Doppelbesteuerungsabkommen mit den USA,” Unternehmeredition Steuern & Recht, 2009

“The indirect influence of the European Court,” International Tax Review 2008/2009

“Die Zinsschranke ist eine Schönwetter-Regelung,” Börsenzeitung 239/2008

“Kurzkommentar zum BFH-Urteil I R 33/04 – Regelungsbereich des Freistellungsverfahrens gemäß § 50 d Abs. 1 Satz 2 EStG 1997,” Betriebs-Berater 21/2006

“Kurzkommentar zum BFH-Urteil V R 16/03 - Kein Leistungsaustausch bei Aufnahme eines atypisch stillen Gesellschafters in AG gegen Bareinlage,” Betriebs-Berater 14/2005

Books:

Co-author, “Entstrickung und Wegzug“, “BilMoG – Forschung und Entwicklung”, “Brennpunkte der Umsatzsteuer“, “Europarechtliche Entwicklungen im Steuerrecht“, “Funktionsverlagerung und OECD Guidelines Business Restructuring“, “Steuerliche Finanzierungsgestaltung (Fonds, Derivate, Hybride Finanzierung),“ Haarmann Jahrbuch Steuern 2010

Co-author, “Fußangeln in der Vertragsgestaltung – Bedeutung des Steuerrechts bei PPP-Projekten“, Public Private Partnership in Deutschland

Personal

Michael studied law and economics at the Universities of Wuerzburg (Germany) and Salzburg (Austria). He holds an MBA (Diplom-Kaufmann), is admitted to the German Bar and is a certified tax advisor. He speaks German (native) and English (fluent).

Experience

Leading European insurance intermediary: Advising on tax and tax litigation matters.

Leading European consumer electronics retailer: Advising on tax litigation matters.

US multinational: Advising on VAT issues in connection with intra community supplies.

German bank: Advising on the EU law conformity of the German CFC rules.

Multinational automotive supplier: Advising on transfer pricing matters including tax litigation.

Airline: Advising on tax structuring opinions regarding the acquisition and post-acquisition restructuring of two competitors.

German bank: Advising regarding the enforcement of corporate income tax credit.

Various clients: Advising on tax and financing structures.

Various clients: Advising with regard to tax litigation on the valuation of shares in connection with an IPO.

Various clients: Advising on tax structuring on numerous M&A transactions.

Various clients: Advising on private equity fund formations.