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Germany

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Legal Tax

Frank Behrenz

Partner | Lawyer | Certified Tax Consultant

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Frank Behrenz comments on the agreements with Spain and Uruguay in the loose-leaf commentary on all German double taxation agreements “Doppelbesteuerung“: DBA by Wassermeyer published by C.H. BECK and is co-editor and co-author of the publication Behrenz/Jarfe/Frühbeck “Investitions- und Steuerstandort Spanien” published by the same publishing house.

Since 2012, he has been reporting on new tax developments in Germany potentially of interest to Spanish companies in the bilingual newsletter “Recht und Steuern” of the German Chamber of Industry and Commerce in Spain. Ad-hoc publications on current topics of international tax law, particularly in the professional journal IStR – Internationales Steuerrecht, INF – Zeitschrift für den deutsch-spanischen Rechtsverkehr, round off his author profile.

Key topics:

• Providing legal and tax advice to companies with international operations and private individuals (inbound and outbound) in German, English and Spanish
• Representing clients in tax disputes before the fiscal courts and the Federal Fiscal Court
• Advising and representing Spanish-speaking clients in Germany and assisting clients based in Germany in realising business or private projects in Spain and in South America
• Management of the Spanish & Latin American Desk at Kleeberg, cf. Spanish-language website https://kleeberg-esdesk.de/

Languages:

• German
• English
• Spanish

Memberships:

• International Fiscal Association (IFA) – Board member of IFA Bayern
• Asociación Española de Derecho Financiero (AEDF)
• Deutsch-Spanische Juristenvereinigung e. V. (DSJV)
• Argentinisch-Deutsche Juristenvereinigung e. V. (ADJV)
• Arbitrator at the Arbitration Center of the German-Argentine Chamber of Industry and Commerce (CADICAA) in Buenos Aires

No upcoming events.

• At Kleeberg since 2018
• Partner of a multidisciplinary partnership (public accountant/tax consultant/lawyer) at its Munich office
• Leadership functions in an international corporate group in Munich
• Training and work in international law firms in Munich, London and Hamburg
• Admitted to practice as a tax consultant in 1994
• Admitted to practice as a lawyer in 1990
• Studied Law at the University of Munich (LMU)

News by Frank Behrenz

All News

Blog posts by Frank Behrenz

All Blog posts

Publications by Frank Behrenz

All publications

2026

Deutsch-spanische Praxisfragen des „Cross-border working“ nach dem Update zum OECD-Musterabkommen und -Kommentar vom 18.11.2025

Authors: Behrenz

Economía Hispano-Alemana, 1/2026, S. 84-85

Neues zu Umsatzsteuer und Vorsteuerabzug aus berichtigten Schluss- und Eingangsrechnungen

Authors: Behrenz

Deutsche Handelskammer für Spanien, Newsletter Recht & Steuern, 126/2026

Partielle Gewerbesteuerpflicht von Kapitalgesellschaften aufgrund verdeckter Gewinnausschüttungen?

Authors: Behrenz

Deutsche Handelskammer für Spanien, Newsletter Recht & Steuern, 126/2026