{"id":650,"date":"2025-01-16T12:54:49","date_gmt":"2025-01-16T11:54:49","guid":{"rendered":"http:\/\/demo.knecht-online.de\/infob\/publikationen\/"},"modified":"2026-02-03T09:27:22","modified_gmt":"2026-02-03T08:27:22","slug":"publications","status":"publish","type":"page","link":"https:\/\/in-fob.de\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"

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PUBLICATIONS<\/span><\/span><\/h1>\n

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Our most recent specialist publications on the areas of tax & law, succession management and family office consulting can be found in the section below as an expression of our well-founded consulting approach. If you have any further questions about current lectures and other publications, please do not hesitate to contact us.<\/span><\/p>\n

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NEWS AND
\u00a0ARCHIVE<\/h2>\n

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<\/div>\n

[\/et_pb_code][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”0px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”30px||||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||20px||false|false” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.27.4″ _module_preset=”default” vertical_offset=”-55px” vertical_offset_tablet=”-70px” vertical_offset_phone=”0px” vertical_offset_last_edited=”on|phone” custom_padding=”0px||||false|false” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”-10px||||false|false” custom_margin_tablet=”70px||||false|false” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

The tax preparation, structuring and support of company and asset successions is complex and multi-faceted. With our recognized expertise in tax and law, we provide you, as the asset owner, with the best possible advice and support.<\/span><\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” background_image=”https:\/\/in-fob.de\/wp-content\/uploads\/2025\/01\/quote_bg_v1-scaled.webp” custom_margin=”|120px|150px|120px|false|false” custom_margin_tablet=”|25px||25px|false|false” custom_margin_phone=”|25px||25px|false|false” custom_margin_last_edited=”on|tablet” custom_padding=”||||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_toggle title=”Dr. Lindow\/Dr. Kranz in: DER BETRIEB 2025, 1853: %22Aspects of structuring real estate transfers in the context of anticipated inheritance%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

THE COMPANY 2025 p. 1853<\/span><\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. Swen B\u00e4uml and Nicole Schreiber in an interview with private banking magazine: %22Advisors must not have their own product and sales interests.%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

private banking magazine<\/span><\/span><\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Nicole Schreiber, in ELITE REPORT extra ‘Excellent Asset Managers’ 2025, p. 52 on %22Smart planning to prevent disputes in the case of inheritance – but how?%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

ELITE REPORT<\/span><\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Bender\/Walter in: DER BETRIEB 2025, 1032: %22Transfers between sister partnerships for the restructuring of medium-sized family businesses under the Annual Tax Act 2024%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

THE COMPANY 2025 p. 1032\u00a0<\/span><\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml\/Dr. Kranz in: private banking magazine: %22Legal structuring of direct investments in family offices%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

private banking magazine<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Bauerfeld in: DER BETRIEB 2025, 755: %22Strategies for exit taxation%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

THE COMPANY 2025 p. 755<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Dietmar Arzner and Dr. Steffen Kranz, in ELITE REPORT ‘The Elite of Asset Managers’ 2025, p. 32 on %22Asset Protection by Liechtenstein Family Foundations%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elite Report 2025<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Further growth at the INFOB Tax and Family Office Advisory Group” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Since the end of 2024, Dr. Steffen Kranz has been strengthening the INFOB Group as managing partner in the area of structuring advice. In this role, he will particularly work alongside founding partner Prof. Dr. Swen B\u00e4uml and, together with the entire management team, will be responsible for the further development of the highly specialized consulting services. As part of this, the INFOB Group also opened a new location in D\u00fcsseldorf, which Dr. Steffen Kranz took over as manager and development. The new location in D\u00fcsseldorf will join the headquarters in Ingelheim and the office in Vaduz (Liechtenstein). This step is part of a consistent strategy to expand the INFOB Group in personal and spatial terms. The INFOB Group is also expanding in professional terms with the field of legal advice, which will also be led by Dr. Steffen Kranz and will specifically complement the holistic consulting approach. Dr. As a lawyer and specialist in tax law, Steffen Kranz advises in particular on the structuring and implementation of transactions in terms of both tax law and corporate law. His expertise lies in the development and implementation of tailor-made solutions for wealthy private individuals and their family offices. The integration of foundation solutions in Germany and Liechtenstein is a particular focus of his consulting work. Dr. Steffen Kranz is also a speaker at specialist conferences, university courses and specialist seminars. He regularly publishes articles in specialist journals and the relevant commentary literature. Before joining the INFOB Group, he was a partner in a law firm in D\u00fcsseldorf that specializes in tax-optimized succession planning. Before that, Dr. Steffen Kranz worked as a lawyer at an international business law firm and an auditing and tax consulting firm. Prof. Dr. Swen B\u00e4uml emphasizes: “With Dr. Steffen Kranz, we are gaining an outstanding expert who will provide our clients with optimal advice with his in-depth specialist knowledge and extensive experience. His addition is a great asset and will significantly expand our consulting potential for the future.”<\/h5>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: EStB 2024, 444: %22Exit taxation for (special) investment shares%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

EStB 2024, 444<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”The Beck’sche Handbuch Family Office” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Fresh off the press and exclusive – uniquely comprehensive and highly up-to-date: the “Beck’sche Handbuch Family Office” – the reference work from science and practice. As co-editor and author, I am delighted about the publication of our book (with Dr. Florian Oppel and Dr. Heiko Jander-McAlister, among others). What sets this book apart from other family office formats? It is comprehensive and also deals with important topics in the overall context of a family office, such as management and personnel selection, employee and team management or psychological questions about succession planning. It is designed as a reference work for employees of family offices or family holdings, for independent and bank-affiliated asset managers and private wealth managers as well as legal and tax advisors in the area of \u200b\u200bprivate clients & family offices and, last but not least, the asset owners themselves. I hope you enjoy reading it. Yours, Prof. Dr. Swen B\u00e4uml<\/h5>\n

Beck’s Handbook Family Office<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”INFOB Press Release: INFOB informs about a change in the management of INFOB Family Office AG in Liechtenstein” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

2024 12 13_Press_release_INFOB Family Office AG<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Nicole Schreiber, in ELITE REPORT extra \u201aAusgezeichnete Family Offices\u2018 2025, S. 20 Interview zu %22Generations\u00fcbergreifende Verm\u00f6gensplanung f\u00fcr die Familiensph\u00e4re%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

ELITE REPORT extra from December 9th, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: NWB Issue 41\/2024, 2832: %22Companies opting under Section 1a of the Corporate Tax Act in a non-profit context%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 41 of October 11, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Bauerfeld in: GmbHStB 2024, 312: %22The functional materiality of the general partner’s participation%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

GmbHStB 2024, 312<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Schreiber\/Bauerfeld\/M\u00fcller in: NWB-EV Issue 8\/2024, p. 239: %22The Family Office – From the Idea to Implementation%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB-EV No. 8 of August 7, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Wirtschaft regional about the INFOB Family Office and the INFOB Group” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Economy regional on 24.05.2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: NWB Issue 18\/2024, p. 1253: %22Growth Opportunities Act – Update on the retention benefit of Section 34a EStG%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 18 of 04.05.2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: NWB Issue 18\/2024, p. 1217: Guest editorial %22Real estate transfer tax in restructuring under scrutiny: BFH submission to the ECJ on the group clause of Section 6a GrEStG%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 18 of 04.05.2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml, in ELITE REPORT extra ‘Excellent Asset Managers’ 2024, p. 62 on %22Useful property as a multi-tool for asset transfers%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

ELITE REPORT extra from May 3rd, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00f6rsen-Zeitung on the appointment of Dietmar Arzner as CEO and Partner of the INFOB Family Office” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

B\u00f6rsen-Zeitung on April 12, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”private banking magazine on Dietmar Arzner’s move to the INFOB Group” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

private banking magazin on April 04, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”manager magazin in issue 02\/2024 on Prof. Dr. B\u00e4uml and INFOB as tax experts for large family assets” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

manager magazin 02\/2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: NWB Issue 7\/2024, p. 489: \u201cHedging strategies to avoid undesirable tax effects in the event of a business split\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 7 of February 16, 2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: private banking magazine issue 01\/2024, p. 12 ff. on further training in the private wealth sector” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

private banking magazine 01\/2024<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”In the ELITE REPORT Family Offices 2023, Nicole Schreiber and Swen B\u00e4uml present the INFOB Group’s international family office concept.” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

The article entitled “A multidisciplinary guide” is included as a supplement in the HANDELSBLATT and the FAZ. We are very pleased that our family office is now up and running in Germany and Liechtenstein and would like to thank you in advance for the support and benevolent support you have provided and will provide in the future.<\/p>\n

Elite Report Special Publication December 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: GmbHStB 2023, 313: %22Asset management companies%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

GmbHStB 2023, 313<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Der Betrieb Issue 38\/2023, p. 2206: %22International succession advice: tax asset structuring using foreign foundations%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

DB No. 38 of September 18, 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: NWB Issue 36\/2023, p. 2474: %22Changes to the option model of Section 1a KStG according to the draft Growth Opportunities Act%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 36 of September 8, 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Elitebrief 6\/2023: %22Family Office and Philanthropy: Knowing how!%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elitebrief 6\/2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: NWB Issue 25\/2023, p. 1765: %22On the importance of the KGaA for family businesses and the tax classification of the general partner%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 25 of June 23, 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: GmbHStB 2023, 181: %22The irrelevance of the intention in Section 6 Paragraph 3 AStG%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

GmbHStB 2023, 181<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Editorial NWB Issue 19\/2023, p. 1345: %22BFH on Crypto & Co. …%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 19 of 12.05.2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in an interview with fundraiso.ch – the directory of foundations, funds & sponsors – as co-initiator and main lecturer of the new course %22Family Office and Strategic Philanthropy%22 at the University of Lucerne” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Interview with Prof. Dr. iur. Swen B\u00e4uml<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Kanzler\/Kraft\/B\u00e4uml (eds.), Commentary on the Income Tax Act, 8th ed. 2023, author of Sections 15, 23, 34a, 35b EStG” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Commentary on the Income Tax Act 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Bauerfeld in: EStB 2023, 107: \u201cPassive disentanglement in the context of Section 4 Paragraph 1 Sentence 3 EStG\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

EStB 2023, 107<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Bauerfeld in: IWB Issue 5\/2023, p. 174: \u201cThe attribution taxation of third-country family foundations\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

IWB No. 5 of March 17, 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: IWB Issue 1\/2023, p. 25: \u201cDisentanglement when changing residence\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

IWB No. 1 of January 13, 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: HANDELSBLATT – ELITE REPORT ‘The Elite of Asset Managers’ 2023, 12 f. %22Tax strategic intelligence as a hinge for the future%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elite Report # The Elite of Asset Managers 2023<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml (Editorial) in: HANDELSBLATT – ELITE REPORT extra ‘Excellent Family Offices’ 2022″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elitereport extra # Presse<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: EStB 2022, 353: %22The alternative departure provisions of Section 6 AStG%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

EStB 2022, 353<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: GmbHStB 2022, 248: %22Implications of the MoPeG on the taxation of partnerships (Part 2)%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

GmbHStB 2022, 248<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: NWB Issue 28\/2022, p. 1977: %22Inheritance tax: inheritance tax wage sum and pandemic-related consequences%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB No. 28 of July 15, 2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: GmbHStB 2022, 184: %22Implications of the MoPeG on the taxation of partnerships (Part 1)%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

GmbHStB 2022, 184<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Bauerfeld in: EStB 2022, 139: %22Business splitting in transition – The dynamics of personnel interrelationships in recent BFH case law%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

EStB 2022,139<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Print edition of the news magazine DER SPIEGEL # COVER STORY \u201cRich-poor gap: Unequal distribution of wealth – debate about tax on the rich – DER SPIEGEL\u201d.” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Swen B\u00e4uml and the INFOB are mentioned and quoted several times – in a positive sense for the family entrepreneurs: “Anyone who wants to know should ask Swen B\u00e4uml…”; those of you who have already visited our offices in Villa Neus will recognize the location in the text…<\/p>\n

DER SPIEGEL<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Kanzler\/Kraft\/B\u00e4uml (eds.), Commentary on the Income Tax Act, 7th ed. 2022, author of Sections 15, 23, 34a, 35b EStG” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Income Tax Act Commentary 2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller (ed., author) \/ Schreiber (author), \u201cFundamental reforms for partnerships through K\u00f6MoG and MoPeG\u201d, 1st ed. 2022″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Fundamental reforms for partnerships through K\u00f6MoG and MoPeG<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: IWB Issue 5\/2022, p. 165: %22Cross-border real estate taxation%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

IWB No. 5 of March 11, 2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: ISR Issue 3\/2022, p. 61: %22The CFC taxation in multi-stage participation chains%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

ISR 3\/2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Editorial NWB Issue 7\/2022, p. 409: %22Equitable regulation on inheritance tax payroll due to the COVID-19 pandemic%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB 07-2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Spotlight NWB Issue 4\/2022, p. 216: %22Against the abolition of the ten-year speculation period for private real estate%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB 04-2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller in: NWB Issue 4\/2022, p. 241: %22Profit distributions in the option model according to Section 1a KStG%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB 04-2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: HANDELSBLATT – ELITE REPORT ‘The Elite of Asset Managers’ 2022, 30 f. %22How expensive will the future be?%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elite Report # The Elite of Asset Managers 2022<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller, \u201cExit taxation in tax advisory practice\u201d in: IWB Issue 23\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

IWB 23-2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller, \u201cThe virtual tax liability in the context of the DTA Sweden\u201d in: NWB-EV Issue 11\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB 11-2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”DIE ZEIT \u2013 UNTERNEHMERMAGAZIN Number 04\/2021 pp. 46 \u2013 49 quoting INFOB Prof. Dr. B\u00e4uml in: \u201cLike the Rockefellers \u2013 Report on Family Offices\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Time for Companies # The Magazine<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml (Editor + Editorial), HANDELSBLATT – ELITE REPORT extra ‘Excellent Family Offices’ 2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elitereport extra # Press<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Editorial NWB Issue 47\/2021, p. 3425: \u201cBFH: No inheritance tax break for transfers of private assets in 2016?\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 47\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml in: Editorial NWB Issue 43\/2021, p. 3153: \u201cInheritance tax break with or without retroactive effect of the Inheritance Tax Act 2016?\u201d” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 43\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Schreiber\/M\u00fcller, \u201cK\u00f6MoG: Effects of the MoPeG on the options model\u201d in: NWB Issue 37\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 37\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller, \u201cCFC taxation: The Union legality of the substance test\u201d in GmbHStB Issue 9\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

GmbH Tax Advisor Center 9\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”HANDELSBLATT dated 09.09.2021, p. 36\/37: \u201cTax models of the super-rich\u201d quoting INFOB Prof. Dr. B\u00e4uml PartGmbB Steuerberatungsgesellschaft” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

HANDELSBLATT dated September 09, 2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller, \u201cK\u00f6MoG: Options model in the light of tax blocking periods\u201d in: NWB Issue 30\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 30\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller, \u201cThe Symbiosis of Material Correspondence Principles\u201d in: ISR Issue 7\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Internationales-Steuerrecht.de 07-2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Lucas\/Mack, \u201cThe Options Model in International Tax Law\u201d in: IWB Issue 13\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database # IWB 13\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”16px” background_color=”#FFFFFF” custom_margin=”||10px||false|false” custom_padding=”15px|15px|15px|15px|false|false” border_width_all=”1px” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

B\u00e4uml in Wirtschaftswoche of 2 July 2021, p. 78 ff.: \u201cInvesting for the rich \u2013 a closed society\u201d<\/p>\n

[\/et_pb_text][et_pb_toggle title=”Prof. Dr. B\u00e4uml \/ Schreiber, The Family Office \u2013 from the idea to implementation, in: INTES UnternehmerBrief 01\/2021 of 25.06.2021, 22 f.” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Intes-Akademie.de # UnternehmerBrief 01\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller, \u201cMoving away from corporate balancing items\u201d in: NWB Issue 19\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 19\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”M\u00fcller\/Lucas, \u201cCommercial real estate trading in inbound constellations\u201d in: IWB Issue 9\/2021″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database # IWB 9\/2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml, guest article \u201cPrivate Banking Magazine\u201d pp. 14-17, \u201cThe Holy of Holies\u201d on Strategic Asset Allocation” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Private-Banking-Magazin.de<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Kanzler\/Kraft\/B\u00e4uml (eds.), Commentary on the Income Tax Act, 6th edition 2021, author of Sections 15, 23, 34a, 35b EStG” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Income Tax Act Commentary 2021<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml, interview in: The PLATOW BRIEF of 12 March 2021 %22The Family Office – the supreme discipline for financial advisors%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

The Platow Letter # Online-Archiv<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”BDI\/VCI brochure (co-author Prof. Dr. B\u00e4uml) %22The tax burden on companies in Germany 2020\/2021%22″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

The tax burden on companies in Germany 2020\/2021 (pdf document)<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Prof. Dr. B\u00e4uml (ed.), HANDELSBLATT – ELITE REPORT extra ‘Excellent Family Offices’ 2020″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Elitereport.de # Press<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml, \u201cThe Bavarian Initiative on Inheritance Tax\u201d in: NWB Issue 42\/2020 (Editorial)” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 42\/2020<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml, \u201cDisproportionate contributions in partnerships and corporations in gift tax law\u201d in: NWB Issue 41\/2020″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 41\/2020<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml, \u201cJStG-E 2020 and the ErbStG: Missed opportunities \u2013 no free choice, only the obligation\u201d in: NWB Issue 39\/2020 (Editorial)” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

NWB Database 39\/2020<\/a><\/p>\n

[\/et_pb_toggle][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”16px” background_color=”#FFFFFF” custom_margin=”||10px||false|false” custom_padding=”15px|15px|15px|15px|false|false” border_width_all=”1px” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

B\u00e4uml, Don’t ignore win-win, in: ELITE REPORT extra ‘Excellent Asset Managers’ 2020, 40 ff. AS A supplement to FRANKFURTER ALLGEMEINE SONNTAGSZEITUNG (FAS) of 10.5.2020<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”16px” background_color=”#FFFFFF” custom_margin=”||10px||false|false” custom_padding=”15px|15px|15px|15px|false|false” border_width_all=”1px” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

B\u00e4uml, Don’t ignore win-win, in: WIRTSCHAFTS WOCHE issue 20\/2020 of 8.5.2020<\/p>\n

[\/et_pb_text][et_pb_toggle title=”Kanzler\/Kraft\/B\u00e4uml (eds.), Commentary on the Income Tax Act, 5th edition 2020, on Sections 15, 23, 34a, 35b EStG” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”16px” background_color=”#FFFFFF” custom_margin=”||10px||false|false” custom_padding=”15px|15px|15px|15px|false|false” border_width_all=”1px” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

B\u00e4uml, The Family Office Requirements Profile: The Masters of All Classes, in: HANDELSBLATT – ELITE REPORT extra ‘Excellent Family Offices’ 2019, 30 ff.<\/p>\n

[\/et_pb_text][et_pb_toggle title=”B\u00e4uml, ErbStR\/ErbStH 2019: Sun and rain at the same time! in: NWB Issue 8\/2020 (Editorial)” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Halter\/B\u00e4uml, Case study on the St. Gallen succession model \u2013 fairness and justice in family-internal business succession, in: IWW-PU Practice Business Succession 2019 (Part 1)\/2020 (Part 2)” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml (ed.), Legal and tax aspects of succession planning, NWB special issue 2019″ open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”16px” background_color=”#FFFFFF” custom_margin=”||10px||false|false” custom_padding=”15px|15px|15px|15px|false|false” border_width_all=”1px” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

B\u00e4uml, ‘Family Office light’ or ‘Asset Manager plus’, in: HANDELSBLATT – The Elite of Asset Managers 2019, 35 ff.<\/p>\n

[\/et_pb_text][et_pb_toggle title=”B\u00e4uml, Inheritance Tax Guidelines 2019: No good news for small and medium-sized businesses, in: NWB Issue 45\/2019 (Editorial)” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml\/Bauer\/v. Fragstein, Succession planning for family businesses in the DACH region, in: IWB 12\/2019, 474 ff.” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml\/Bauer, Tax-optimized transfer options for small and medium-sized family businesses, in: NWB 2019, 714 ff.” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”B\u00e4uml, Inheritance Tax Guidelines 2019: The fiscal thumbscrew is being tightened further!, in: NWB Issue 14\/2019 (Editorial)” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Kanzler\/Kraft\/B\u00e4uml (eds.), Commentary on the Income Tax Act, 4th edition 2019, on Sections 15, 23, 34a, 35b EStG” open_toggle_text_color=”#575755″ open_toggle_background_color=”#FFFFFF” closed_toggle_background_color=”#FFFFFF” icon_color=”#943836″ _builder_version=”4.27.4″ _module_preset=”default” title_text_color=”#575755″ title_font=”|300|||||||” title_line_height=”1.2em” background_color=”#FFFFFF” custom_margin=”||10px||false|false” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Learn more<\/a><\/p>\n

[\/et_pb_toggle][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”16px” background_color=”#FFFFFF” custom_margin=”||10px||false|false” custom_padding=”15px|15px|15px|15px|false|false” border_width_all=”1px” border_color_all=”#943836″ global_colors_info=”{}”]<\/p>\n

Kraft\/Edelmann\/Bron, Commentary on the Transformation Tax Act, 2nd edition 2019, on Section 20 UmwStG<\/p>\n

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PUBLICATIONSOur most recent specialist publications on the areas of tax & law, succession management and family office consulting can be found in the section below as an expression of our well-founded consulting approach. 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