Dr. Ralf Demuth
Partner
Diplom-Finanzwirt ▪ Lawyer
Expert Attorney in tax law ▪ Tax consultant
Diplom-Finanzwirt ▪ Lawyer
Expert Attorney in tax law ▪ Tax consultant
Assistant
Ms. Magda Geraths
+49 (0) 221 50067-141
CV
- Born in 1972
- Career training for the elevated ranks of the financial administration of North Rhine-Westphalia (1994 Dipl.-Finanzwirt)
- Studied law in Cologne
- Dissertation with Professor Dr. Joachim Lang in Cologne (The concept of co-entrepreneur for income tax purposes in the case of freelance income)
- Admitted as an attorney in 2005
- Employed at Carlé · Korn · Stahl · Strahl mbB partnership since July 2005
- Appointed tax advisor in 2008
- Member of the Cologne Association of Tax Law Studies
- Lecturer at the University of Münster for inheritance and gift tax and corporate succession
- Advisory Board of the Income Tax Advisor (EStB), published by Otto-Schmidt-Verlag
- Written and lectured in the field of tax and company law, including co-author of “Korn, commentary on the income tax law” (published by Carlé Korn Stahl Strahl, Stollfuss Verlag, Bonn), and since 2005, regular contributor of articles in the tax journal kösdi (Cologne Tax Dialogue)
Consulting focus
- Taxation of companies and partnerships
- Tax litigation and audits
- Criminal tax law
- Corporate law and corporate structuring
- Inheritance and inheritance tax law
Publications (a selection)
- Cum/ex-OTC-Geschäfte im Fokus: Erste Gelegenheit des BFH zur Versachlichung einer überhitzten Diskussion, DStR 2013, S. 1116
- Gesellschafterstreit im Steuerberatungsmandat – Überblick über gesellschaftsrechtliche Brennpunkte, kösdi 2013, S. 18648
- Unternehmensumstrukturierung mit handelsbilanzieller Wertaufstockung und steuerlicher Buchwertfortführung, kösdi 2010, S. 16997
- Beratungsakzente zur steuerlichen Verlustverwertung bei Kapitalgesellschaften, kösdi 2009, S. 16779
- Pensionszusagen bei Unternehmensumwandlung, -verkauf und -einstellung, gemeinsam mit Claas Fuhrmann, kösdi 2006, S. 15082
Partner*
Partner
Partner
Partner
Partnerin*
Lawyer
Partner
Lawyer
Partnerin*
Partner*
Lawyer
Lawyer
of counsel
of counsel
Rechtsanwalt
Tax consultant
of counsel
Partner
Lawyer
Partner*
Steuerberater
of counsel
Subscribe to our newsletter
Don’t miss any news, court decisions and changes in tax law. Benefit from information from our speakers and stay informed for upcoming events.