Finance Monthly Taxation Awards 2020

GERMANY ABOUT DR. MIRKO WOLFGANG BRILL • Born 1975 • Legal studies at the University of Gottingen • Masters Degree in Taxation at the University of Osnabruck (degree: M.R.F.) • Admitted to practice 2004 • Work for big-four auditing firm; then the tax department of a major law firm • Admitted to practice as a Tax Advisor 2008 • Bar Certified Tax Attorney since 2010 • Dissertation under Prof. Dr. Rainer Hüttemann at the University of Osnabruck (Relinquishing non- profit status due to violation of law and forfeiture) • Member of the German Tax Law Association since 2005 • Joined Carlé Korn ·Stahl· Strahl April 1, 2012 • Examiner for Tax advisor bar examinations • Cert. Advisor for customs and excise taxes since 2015 PRACTICE AREAS • Corporate tax • Sales tax / excise tax/ customs law • Tax procedural law / tax litigation • Non-profit and foundation law FIRM PROFILE We are a unique tax-focused law firm ... … that since its founding has specialized in tax law and related fields of law, such as corporate law, inheritance law and mergers and acquisitions (M&A). Our clients include medium-sized and large companies as well as private individuals and public and non-profit entities, foundations and professional associations throughout Germany and beyond, whom we advise from our Cologne offices. Clients seek our advice in complex matters that exceed the routine scope of normal tax or legal advisory services. This includes advising and representing members of the tax, business and legal consulting professions and their clients on tax issues and before relevant tribunals. As all-around counsel we command a broad technical knowledge of all relevant issues and proven expertise which we bring to bear as specialists in offering high quality advisory and support services. Our structuring practice ... … seeks to craft the best possible solutions to legal challenges with economic importance. We model optimal legal forms, while economic issues are still malleable, and command a versed know- how in civil law contracts and tax optimization arrangements. We bring this to bear in providing our clients complete civil and corporate law advisory. We clarify goals, uncover pathways and explain the concrete steps to implement your business vision. This includes of course preparing the necessary contracts ready for closing and notarial execution. In addition, our structural advisory includes the preparation of tax and accounting opinions, incl. co-counsel second opinions – and preventative measures to properly sidestep unwarranted criminal tax law liability, which at times includes preparing voluntary disclosures and tax clearance adjustments in phased run-ups to tax audits or otherwise. Structural advisory for corporates & entrepreneurs • Corporate divestiture, acquisition, tax-optimized choice of legal form • Corporate restructuring such asmergers, changes of corporate form, asset splitting, asset divisions • Tax-driven corporate splits: Establishment, tax and corporate housekeeping, winding-down and termination; industrial leaseholds, commercial leasing CONTACT T: +49 (0) 221 50067-130 M: mbrill@ckss.de 29