Dr. Stephan Busch

Dr. Stephan Busch is a partner in Salans' Berlin office. He is a lawyer, certified specialist in tax law, and a certified tax advisor, who works primarily in the areas of tax and company law. Stephan advises on the full spectrum of corporate, real estate, financing, investment transactions, as well as tax litigation and disputes.

Stephan was a speaker at the yearly tax law seminar of the working group of certified specialist lawyers for tax law in Wiesbaden from 1999 until 2008, and he is the co-author of the Münchener Handbuch des Gesellschaftsrechts on German private limited liability companies.

JUVE Handbook 2010/11 points out that “The valued tax practice of the international law firm employs Dr. Stephan Busch, one of the heavyweights in the field of tax of the German capital…” and ranks him together with his team within the top 30 in Germany. Furthermore, Dr. Stephan Busch is recommended by Best Lawyers in 2009, 2010 and 2011, and this year he has received the Tax Lawyer of the Year Award 2011 in the Best Lawyers rating (listings published in Handelsblatt, a leading German business daily newspaper).  European Legal Experts listed Stephan in Tax 2007, 2008, 2009 and 2010. Chambers and Partners named Stephan Busch as one of the leaders in their field in Europe and one of the most recommended lawyers in the tax practice.

Recent Experience:

• Legal and tax advice to Deutscher Sparkassen- und Giroverband ö.K. in connection with the acquisition of 50% participation of the DekaBank (value: € 2.3 billion)
• Tax law advice to Deutscher Sparkassen- und Giroverband ö.K. on the acquisition of the participation of the State of Berlin in Landesbank Berlin Holding (LBBH) (value > € 5 billion)
• Tax advice on the conversion of Landesbank Berlin - Girozentrale - AÖR into an Aktiengesellschaft (stock corporation)
• Tax advice on the restructuring of the real estate services business of Bankgesellschaft Berlin AG
• Legal and tax advice in relation to the sale of Weberbank Privatbankiers KGaA to Westdeutsche Landesbank AG
• Tax advice to the Federal Insurance Institution for Employees on the sale of GAGFAH to Fortress Investment LLC (value: € 3.5 billion)
• Tax advice to Deutsche Bahn AG on the sale of a real estate portfolio (value > € 2 billion) to Aurelis GmbH & Co. KG
• Advising Bankgesellschaft Berlin on the agreement of the adoption of the risk from the real estate services business by the Federal Province of Berlin (nominal sum > € 21 billion)
• Advice on the part-privatisation of Berliner Wasserbetriebe by the Federal Province of Berlin involving Vivendi and RWE
• Advice on the merger of Deutsche Girozentrale AöR with DekaBank GmbH to become DekaBank AöR
• Conducting tax court cases as well as appeals against denial of leave to appeal and appeal cases before the Federal Tax Court (e.g. BFH, judgment from 29 November 2006, I R 16/05)
• Representation in liability cases against advisors and in public limited company law contestation cases with an accounting standards background
• Representation in the damage claim case of Werhahn ./. Haarmann Hemmelrath (claimed amount EUR 430 mio.) and advice in the damages claim case of Haarmann Hemmelrath ./. Werhahn
  

Career:

• Partner - Salans, Berlin (2006 to date)
• Partner - Haarmann Hemmelrath (1999-2005; Head of the Tax Law Practice Group from 2003)
• Partner - BDO Deutsche Warentreuhand AG, Berlin (1988-1999)

Education:

• Doctorate (Dr. iur.), University of Berlin (Freie Universität Berlin), 1989
• Zweite Juristische Staatsprüfung (Second State Examination), 1986
• Erstes Juristische Staatsprüfung (First State Examination), 1983
• University of Hamburg, 1978-1983
  

Languages:

• German
• English

Publications:

• 
  01 Dec 2010
  Verändert § 15 S. 1 Nr. 2 KStG in der Fassung vom 20.12.2001 den Gegenstand einer Veräußerung?, Anmerkung zum Urteil des BGH vom 19.03.2009 - IX ZR 214/07 und zu Pung/Dötsch, Der Konzern 2009, Der Konzern 12/2010, S. 612-613
• 
  01 Apr 2010
  Die Besteuerung der GmbH, Buch von Dr. Stephan Busch / Dr. Klaus C. Wrede, 2., neubearbeitete Auflage 2010, C.H. Beck, 189 S.
• 
  02 Nov 2009
  Finanzierung von Wohnungsbeständen unter Anwendung der Zinsschranke, Juve Handbuch 2008/2009
• 
  14 Jul 2009
  Mitautor des Münchener Handbuchs des Gesellschaftsrechts Band 3: Gesellschaft mit beschränkter Haftung, 3., neubearbeitete Auflage 2009. LXXIII, C. H. Beck, 1733 S.
• 
  09 Mar 2009
  Ein Zwang zur steuerlichen Beratung? - Anmerkung zum Urteil des FG Hamburg vom 18.02.2008 - 3 K 212/06, Betriebs-Berater 2009, S. 534 - 537


• More......