Dr. Dirk Eisolt
Biography
Overview
Practicing as a German lawyer, tax advisor and certified public accountant (Wirtschaftsprüfer), Dirk Eisolt advises on all aspects of tax law with a focus on tax law for M&A and real estate transactions as well as on criminal tax law.
Dirk Eisolt represents clients before financial courts and authorities, supports difficult tax audits and provides expert legal opinions on complex tax issues and on topics concerning accounting according to the German Commercial Code (HGB), IAS/IFRS and the US GAAP. He is a member of the examination board of the Berlin School of Economics and Law (Faculty of Company cooperative education ).
Prior to joining White & Case, he was a partner in two larger medium-sized tax advisory and auditing companies.
Experience
Click here for a full list of publications
No extended trade tax reduction for the co-rental of a compressed air system?, Comments on the ruling of the FG Berlin-Brandenburg of 22.11.2022 - 6 K 6066/21; NWB 2023, p. 2225-2235
BFH ruling of 13.12.2022 on section 55(4) InsO: When are energy tax liabilities mass liabilities?, ZInsO 2023, p. 1741-1748
Remuneration Claim of the Auditor in the Event of Subsequent Insolvency of the Client (Vergütungsanspruch des Abschlussprüfers bei späterer Insolvenz des Auftraggebers), Comment on The Federal Court of Justice decision from April 28, 2022, IX ZR 68/21, BB 2022, p. 1522
The sales taxation of school companies after the introduction of § 2b of the German Value Added Tax Act (UStG) – current status and reform proposals, Zeitschrift für das gesamte Mehrwertsteuerrecht (MwStR), Issue 9/2022, Pages 344-353
Application of Sec. 55 (4) InsO old version (German Insolvency Statute) to energy tax? Critical comments on the ruling of the Düsseldorf Fiscal Court of 5.8.2020 (Anwendung des § 55 Abs. 4 InsO a.F. auf die Energiesteuer? Kritische Anmerkungen zu dem Urteil des FG Düsseldorf vom 5.8.2020), Zeitschrift für das gesamte Insolvenz- und Sanierungsrecht (ZInsO), Issue 31/2021, pp. 1521-1531
Tax law aspects of the Act on the Stabilisation and Restructuring Framework for Companies (Gesetz über den Stabilisierungs- und Restrukturierungsrahmen für Unternehmen – StaRUG), Zeitschrift für das gesamte Insolvenz- und Sanierungsrecht (ZInsO), Issue 21/2021, Pages 1058-1063 (co-author with Maximilian Wolters)
Non-profit recipient bodies as auxiliary persons in the sense of § 57 para. 1 s. 2 AO (Gemeinnützige Empfängerkörperschaften als Hilfspersonen iSd § 57 Abs. 1 S.2 AO) Deutsches Steuerrecht (DStR), Issue 27, Pages 1417-1421, 2020
The Federal Fiscal Court creates legal certainty and contradicts the Regional Tax Office (OFD) regarding the early realization of profits of an advanced payment according to paragraph 9, Insolvency Law Fee Regulation (InsVV); BFH, Decision from 7 November 2018 – Comment (BFH schafft Rechtssicherheit und widerspricht OFD bei frühzeitiger Gewinnrealisierung eines Vergütungsvorschusses nach § 9 InsVV; BFH-Urteil vom 7.11.2018 – Kommentar), BB, Issue 8, Page 434, 2019
Welcome back tax exemption for restructuring gains (Welcome back Steuerbefreiung für Sanierungserträge!), ZInsO, Issue 51-52, Pages 2790- 2791, 2018 (co-author with Riaz Janjuah)
Annual auditor stays validly appointed for recent years even after opening of the insolvency: Federal Court of Justice (BGH), Decision from 8 May 2018 - Comment (Abschlussprüfer bleibt auch nach Insolvenzeröffnung für Vorjahre wirksam bestellt: BGH, Beschluss vom 08.05.2018 – Kommentar), BB, Issue 33, Page 1904, 2018
The decision of the Federal Fiscal Court (BFH) from 15 December 2016 places a burden on the insolvency assets for the benefit of the tax authorities (BFH-Urteil vom 15.12.2016 belastet die Masse zugunsten des Fiskus), ZinsO, Issue 13, Pages 630 -634, 2017
More legal certainty for landlords of shopping centers due to the decision of the Federal Fiscal Court (BFH) from 14 July 2016 (Mehr Rechtssicherheit für Vermieter von Einkaufszentren durch BFH-Urteil v. 14.7.2016), DStR 2017, Pages 483-486, 2017
Thermal waste and exhaust air treatment pursuant to Section 51(1) no. 2 EnergieStG (German Energy Tax Act): New jurisdiction of the tax court (Finanzgericht) Berlin-Brandenburg and of the European Court of Justice (ECJ) (Thermische Abfall- und Abluftbehandlung nach § 51 Abs.1 Nr. 2 EnergieStG: Neue Rechtsprechung des FG Berlin-Brandenburg und des EuGH), Zeitschrift für Zölle und Verbrauchsteuern (ZfZ), Issue 5, Pages 118-125, 2016
End of the VAT tax group in the double insolvency of parent company and subsidiary with identical insolvency administrator (Ende der USt-Organschaft in der Doppelinsolvenz von Organträger und Organgesellschaft bei identischem lnsolvenzverwalter), ZInsO, Issue 29, Pages 1429-1432, 2015
Use of the corporate income tax credit of a debtor in case of lack of assets and subsequent distribution (Verwendung des Körperschaftsteuerguthabens eines Schuldners bei Masseunzulänglichkeit und Nachtragsverteilung), ZInsO, Issue 23, Pages 1095-1098, 2014
Income tax prepayments in the insolvency of individuals (Einkommensteuer-Vorauszahlungen in der Insolvenz natürlicher Personen), ZInsO, Issue 8, Pages 334-336, 2014
Freedom of Information Acts: The German Supreme Court has cleared the path to the administrative courts (Informationsfreiheitsgesetze: BFH macht Weg zu den Verwaltungsgerichten frei), DStR, Pages 1872-1874, 2013
Granting of an exemption certificate to the insolvency administrator pursuant to Section 48 b German income tax law (Erteilung einer Freistellungsbescheinigung nach § 48 b EStG an den Insolvenzverwalter), ZInsO, Pages 1564-1567, 2013
Price adjustment clauses used when selling shares because of the current, disputed loss carry forward provision in Section 8c(1) KStG (Kaufpreisanpassungsklausel bei Anteilsverkäufen aufgrund aktuell strittiger Verlustvortragsregelung in § 8c Abs. 1 KStG), NWB, Pages 1919-1927, 2013
Liquidating and distributing a special-purpose reserve pursuant to Section 27(2) of the DM Balance Sheet Act (Auflösung und Ausschüttung einer Sonderrücklage nach § 27 Abs. 2 DMBilG), DStR, Pages 776-781, 2013
