Pia Dorfmueller

Practice Areas

Dr. Pia Dorfmueller is a Partner in Dentons’ Frankfurt office and a member of the Tax practice group. In addition to international tax law and tax structuring, she focuses on restructuring, transactional tax and tax controversy, especially joint audits. In parallel to her advisory activities, Pia Dorfmueller is engaged as Germany correspondent for the international tax journal Tax Notes International and as a board member for the IFA section Rhein-Main-Neckar. Pia is the founder of the renowned Frankfurt International Tax Forum for the German branch of the International Fiscal Association (IFA) which she plans and hosts for over 10 years. She is also the Conference Co-Chair for the joint ABA, IBA and IFA USA branch conference “U.S. and Europe Tax Practice Trends” representing the Taxes Committee of the International Bar Association (IBA) for many years.

Career

Dentons (since 2020), P+P Pöllath + Partners (2011-2020), Flick Gocke Schaumburg (2009-2010), PwC (2003-2009), University of Freiburg (2001-2002), PwC (1999-2001)

Professional Memberships

Conference Co-Chair for the Taxes Committee of the International Bar Association (IBA)

Board member for IFA section Rhine-Main-Neckar, Germany

Member, International Fiscal Association (IFA) and Women of IFA Network (WIN)

Publications

Pia Dorfmueller is the country correspondent for Germany for weekly international tax journal Tax Notes International. Since 2001, she publishes her articles on a regular basis in numerous German and international media, such as: International Tax Report, Tax Notes International, Journal of International Taxation, Internationales Steuerrecht (IStR), Handelsblatt Steuerboard (Blog), Legal Tribune Online, Worldwide Tax Daily, and many more. You can find her most recent publications in the listing below.

Latest Interviews:

“Die Unshell-Initiative der EU-Kommission – ATAD 3,” IWB-Podcast “Tax Quartett”, Episode #24, December 12, 2022

“Warum Steuern? - Im Steuerrecht ist kein Tag wie der andere!,” JUVE Steuermarkt, December 7, 2022

“Weites Meer, Augenöffner und der Montag,” 3 Fragen am Rande, JUVE Steuermarkt, May 18, 2022

Viewpoint on “Führt die globale Mindeststeuer zu mehr Steuergerechtigkeit?,” JUVE Steuermarkt, July / August 2021, p. 38-41

Latest Articles:

Co-author, “Holding Companies and Germany’s New Anti-Treaty-Shopping Rule,” Tax Notes International, Volume 104, No. 12, December 20, 2021, p. 1423-1427

Co-author, “Germany's Evolving Criteria for Classifying U.S. LLCs,” Tax Notes International, Volume 102, No. 9, May 31, 2021, p. 1183-1187

Co-author, “Germany: Current Taxation of Income Earned by CFCs,” Tax Management International Forum, Volume 39, Issue 4, December 2018, p. 39-42

“German Anti-Treaty Shopping Rule Infringes on E.U. Law,” Ruchelman, Insights Vol. 5 No. 8, p. 4-8

Co-author, “CJEU Holds That German Anti-Treaty-Shopping Rule Infringes EU Law,” Tax Notes International, September 17, 2018, p. 1231-1233

“Germany: Tax Issues with the Sharing Economy,” Tax Management International Forum, Volume 39, Issue 3, September 2018, p. 35-36

Selected Commentaries:

Commentary on Art. 12 OECD-MC, in: Gosch / Kroppen / Grotherr / Kraft, DTC Commentary, Loose Leave, nwb

Personal

Pia is a team player with a great openness to other cultures and new challenges. She finds balance in her passion for nature and sports.

Experience

A global investment and management platform focused on renewable energy: several tax due diligences as well as SPA negotiations on wind park projects in the form of share deals and asset deals.

German MNC: Tax advice on a de-SPAC transaction with a NASDAQ listing.

Stabilus: Advising on a conversion into the legal form of a European public limited-liability company (SE) and the subsequent cross-border transfer of the registered office from Luxembourg to Germany, including overall project management.

TELUS International: Advising on obtaining a German dividend withholding tax exemption under the 2021 revised German anti-treaty shopping rule and managing documentation requirements for the German Federal Tax Office as one of the first such cases in Germany.

Schwanhäußer Industrie Holding: Tax advice on plastic packaging taxes in several European countries.

VolkswagenStiftung: Tax advice on a refund of US withholding taxes given the organization is a nonprofit under a double-taxation treaty (including obtaining a private letter ruling in the US) as well as liaising with custodians on the reporting requirements.