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Frank Behrenz

Lawyer

Tax consultant


 

Life motto: Paths are made by walking (Franz Kafka)

 

Frank Behrenz (b. 1961) focuses on providing legal and tax advice to international companies and private individuals in German, English and Spanish. He structures cross-border business relations and investments in Germany of clients located abroad (inbound) and those abroad of clients located in Germany (outbound) and assists in their implementation and in the day-to-day follow-up consultations. He supports clients during external tax audits and represents them in redress procedures and before fiscal courts and the German Federal Fiscal Court.

A particular specialisation of his is advising Spanish-speaking clients in Germany and in supporting clients located in Germany to turn business or private projects in Spain and Latin America into reality. In doing so, he can call upon a team of lawyers, European lawyers, tax consultants and other accounting and IT experts who speak fluent Spanish or are Spanish native speakers (Spanish & LatAm Desk).

In the loose-leaf commentary “Doppelbesteuerung: DBA” on all German double taxation treaties edited by Wassermeyer and published by C.H. BECK, Frank Behrenz comments on the treaties with Spain and Uruguay and is the co-editor and co-author of the publication of Behrenz/Jarfe/Frühbeck entitled “Investitions- und Steuerstandort Spanien” [Spain as an investment and tax location], also published by C.H. BECK. In the bilingual newsletter “Recht und Steuern” [law and taxes] of the German Chamber of Industry and Commerce for Spain, he has been reporting since 2012 on new tax developments in Germany potentially of interest to Spanish companies. Ad-hoc publications on current topics of international tax law, particularly in the trade journal entitled “iStR – Internationales Steuerrecht” [international tax law] round off his author profile.

Frank Behrenz works on a voluntary basis on the executive board of the Argentinisch-Deutsche Juristenvereinigung e.V., Hamburg, and on the board of trustees of the Deutsch-Hispanische Gesellschaft e.V., Munich, and is an arbitrator at the arbitration centre of the German–Argentinian Chamber of Industry and Commerce (CADICAA) in Buenos Aires.

Frank Behrenz has been working at Kleeberg since 2018.

Contact: frank.behrenz[at]crowe-kleeberg.de


Publications (selection)

  • Annotation on the German judgement: German right to tax the income of an IT consultant resident in another DTA state derived from activities performed in the offices of a client in Germany ? (Munich Tax Court dated 31.05.2017 - 9 K 3041/15), German journal on international taxation Internationales Steuerrecht (IStR), 17/2017, p. 749 et seq.

  • New German legislation on loss set-off rules for companies in case of share transfers, article in Spanish in an issue of the German-Spanish trade journal “Economía Hispano-Alemana”, no. 2/2017 (p. 93 et seq.) published by the German Chamber of Commerce in Spain.

  • Article on the IStR country report on Spain: New tax measures to eliminate the public budget deficit, German journal on international taxation Internationales Steuerrecht (IStR-LB), 1/2017, p.4.

  • Intelligent Investment Decisions - Tax Incentives in Latin America and their Effectiveness, article on seminar C of the 70th annual congress of the International Fiscal Association (IFA) in Madrid, German journal on international taxation Internationales Steuerrecht (IStR), 17/2016, p. 705 ff.

  • Article on the IStR country report on Spain: Expansion of the scope of taxing permanent establishments to include commissionaire structures, German journal on international taxation Internationales Steuerrecht (IStR-LB), 17/2016, p. 82.

  • Annotation on the German judgement: Taxation of special business income (i.e. dividends attributable to extraordinary business asset category II) under the DTA Germany - Spain 1966 and the subject-to-tax clause of § 50d (9) sentence 1 no. 1 German Income Tax Act 2002 as amended by the German Annual Tax Act 2007 (German Federal Fiscal Court, judgement dated 21.01.2016 - I R 49/14), German journal on international taxation Internationales Steuerrecht (IStR), 12/2016, p. 509 et seq.

  • The Supervisory Board and the Board of Directors in the context of double taxation agreements, special publication commemorating the 75th birthday of Prof. Dr. Dr. H.C. Franz Wassermeyer "75 articles on the law of double taxation agreements", Beck publishers, 2015, article 52, p. 385-390.

  • Annotation on the German judgement: German right to tax business income from extraordinary business asset category II derived from a Spanish limited partnership under Art. 4 (4) DTA Germany - Spain 1966 and § 50d (9) sentence 1 no. 1 of the German Income Tax Act - Unconstitutional Treaty Override? (Münster Tax Court dated 02.07.2014 - 12 K 2707/10 F), German journal on international taxation Internationales Steuerrecht (IStR), 20/2014, p. 773 et seq.

  • Annotation on the German judgement of the German Federal Tax Court (BFH) dated 12.06.2013 - I R 109-111/10: German right to tax hidden profit distribution by Spanish limited liability company (Sociedad Limitada) to German resident shareholder due to gratuitous use of vacation property in Spain, German journal on international taxation Internationales Steuerrecht (IStR) 21/2013, p. 834 et seq.

Behrenz, Besteuerung von gegen Argentinienanleihen eingetauschten und von diesen abgekoppelten festverzinslichen Schuldverschreibungen, Kurzkommentierung der Entscheidung des Bundesfinanzhofs vom 28.05.2019 (BFH VIII R 7/16), 2019.

Behrenz, Geschäftsführer einer ausländischen Kapitalgesellschaft als ständiger Vertreter im Inland? (II), Deutsche Handelskammer für Spanien, Newsletter Recht & Steuern, 69/2019, S. 13.

Behrenz, Umsatzsteuerliche Behandlung von Abmahnungen bei Urheberrechtsverletzungen, Deutsche Handelskammer für Spanien, Newsletter Recht & Steuern, 69/2019, S. 17.

Publications by this author