Dirk Schade

Dr Dirk Schade

Counsel

Dr Dirk Schade has broad experience in the field of national and cross-border corporate taxation.

His expertise not only covers tax planning and its contractual implementation but also supporting clients in preparing tax returns. Furthermore, Dirk represents clients in tax audits, administrative appeal procedures with the tax authorities and in tax court proceedings.

Besides the general issues of group taxation, Dirk also specialises in international tax law. In this context, his extensive experience includes expertise on the taxation of foreign companies with limited tax liability, cross-border restructurings including company valuations, taxation of permanent establishments, double taxation law and refunding of or indemnity from withholding tax. Dirk also focuses in particular on advising clients in the field of determining, documenting and defending transfer pricing as well as on the implications for international companies in view of the implementation of BEPS measures.

In addition, Dirk regularly advises on tax-related issues in the context of transactions in the field of M&A, private equity and venture capital. He can draw on wide experience in advising clients on joint ventures as well as on real estate transfer tax.

Dirk is a lecturer at the University of Cologne (LL.M. Business Taxation programme).

Expertise

Published Work

  • Schade D. (2018) Kommentar zu BFH - 29.11.2017 - I R 58/15 - "Betriebsstättenzurechnung von Ausschüttungen bei gewerblich geprägter inländischer KG mit Drittstaatsgesellschaftern", BB 2018, page 1000
  • Schade D., Rapp B. (2016) "Ländererlass v. 16.12.2015 zu § 8 Abs. 2 GrEStG nF – Vertrauensschutz „light“?", DStR 2016, page 657-662
  • Schade D., Rapp B. (2015) "Verfassungswidrigkeit des § 8 Abs. 2 GrEStG: Worauf darf der Steuerpflichtige vertrauen?", DStR 2015, page 2166-2171
  • Schade D., Wagner S. (2015) "Inlandsbezug bei Organträger und Organgesellschaft in grenzüberschreitenden Fällen", Chapter 27, in: Prinz/Witt, Steuerliche Organschaft, 1st edition 2015, page 977-1009
  • Schade D. (2012) "Die deutsche Anti-Treaty-Shopping-Regelung des § 50d Abs. 3 EStG – Zu den Grenzen und dem Bedürfnis nach einer spezialgesetzlichen Regelung", Berlin 2013, dissertation at Bayreuth University
  • Schade D., Breuninger G. (2008) "Verlust- und Zinsvortrags-Verlust – Endgültiges BMF-Schreiben zu § 8c KStG", Status:Recht 09/2008, page 290-291
  • Schade D., Breuninger G. (2008) "Entwurf eines BMF-Schreibens zu § 8c KStG – „Verlustvernichtung“ ohne Ende?", Ubg 2008, page 261-268
  • Schade D., Mückl N. (2008) "Unternehmensteuerreform 2008 und Steuerstrukturberatung", azur 1/2008, Praxisbericht Nr. 8
  • Schade D., Breuninger G., Frey J. (2008) "Zur Frage des Umfangs und Zeitpunkts des Verlustabzugsverbots bei Zuführung neuen Betriebsvermögens", GmbHR 2008, page 52-54
  • Schade D., Breuninger G., Frey J. (2007) "Erwerb neuen Betriebsvermögens bei innenfinanzierten Anschaffungen und Betriebswechsel", GmbHR 2007, page 1163-1166
  • Schade D., Breuninger G. (2007) "Fremdfinanzierter konzerninterner Beteiligungserwerb", DStR 2007, page 221-226
  • Schade D., Breuninger G. (2006) "Zur Frage der Buchwertfortführung in Fällen der Spaltung eines Unternehmens", GmbHR 2006, page 219-220
  • Schade D., Breuninger G. (2005) "Kein Ausschluss der Kapitalertragsteuererstattung bei Zwischenschaltung einer funktionslosen Holding (Änderung der Rechtsprechung), Anm. zu Urteil des BFH v. 31.5.2005", GmbHR 2005, page 1355-1357

Speaking Engagements

  • Lecturer, LL.M. Corporate Tax Law Course, University of Cologne

Leadership Positions And Professional Affiliations

Member, Munich Bar (Rechtsanwaltskammer)

Qualifications

Admissions

Admitted as German Rechtsanwalt, 2004

Assessor, Germany, 2003

Referendar, Germany, 2001

Academic

Dr jur. University of Bayreuth, 2012

Second German Law Degree, Higher Regional Court of Bamberg, Germany, 2003 

First German Law Degree, University of Bayreuth, Germany, 2001

Commercial Lawyer (Wirtschaftsjurist), University of Bayreuth, Germany, 2000

Languages

English, German
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.