Photo of Ludmilla Maurer

Ludmilla Maurer, MIntTax

Counsel
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Biography

Ludmilla Maurer is a tax lawyer with more than 15 years of experience advising on employment related matters from a tax and social security perspective. A long-term member of Baker McKenzie’s Tax practice group, she recently transitioned to Baker McKenzie’s Employment & Compensation practice group enabling her to provide seamless advice to her clients together with Baker McKenzie’s employment lawyers. 

Ludmilla is on the EMEA Compensation Group Steering Committee focusing on cross-border employment, executive compensation, share plans and employee benefits; she also serves as member of the Global Immigration & Mobility Steering Committee and as member of the Global Equity Services practice. Ludmilla is a regular speaker and panel moderator at conferences, she conducts training on a variety of employment tax topics and frequently publishes in law journals, legal commentaries and business newspapers. She is actively engaged in shaping tax policy solutions in the context of cross-border employment and contributes to international dialogue through participation in the OECD’s Global Mobility Stakeholder Meetings. Originally from Kazakhstan, Ludmilla is a member of the EMEA BakerEthnicity Steering Committee.

Practice Focus

Ludmilla advises companies of all sizes, from startups to multinational corporations and their executives, on legal and tax aspects on

  • cross-border engagement of employees and executives incl. corporate income tax aspects, 
  • global or local share plans incl. management participation plans, 
  • employee benefits incl. pension plans and executive compensation in general. 

Her practice includes

  • compliance reviews / investigations related to employment tax related matters,
  • support in M&A transactions related to share plans and employment tax in general,
  • providing workshops and trainings to executives and/or employees related to employment tax related matters,
  • filing for binding wage tax rulings,
  • representation of clients in tax and social security audits and disputes and
  • regularization in case of non-compliance which also includes filing of voluntary self-disclosures on behalf of companies and their executives. 

Admissions

  • Frankfurt Tax Bar~Germany (2013)
  • Germany (2009)

Education

  • University of Sydney (Master of International Taxation) (2015)
  • Certified Tax Advisor (Steuerberaterin) (2013)
  • Certified Tax Lawyer (Fachanwältin für Steuerrecht) (2013)
  • High Regional Court of Berlin (Second State Exam) (2008)
  • University of Bayreuth (Wirtschaftsjuristin) (2006)
  • University of Bayreuth (First State Exam) (2006)

Languages

  • English
  • German
  • Russian
  • Co-author (with Sebastian Pfrang), "Arbeitsentgelt in Kryptowährung: Was jetzt rechtlich gilt", HR Journal, 23 July 2025.
  • Co-author, "Multijurisdictional Survey on Equity Awards in Start-ups", Baker McKenzie InsightPlus, last updated in June 2025.
  • Co-author (with Sebastian Pfrang), "Germany: New case law on payment of employee commissions in cryptocurrency", Baker McKenzie InsightPlus, 5 June 2025.
  • Co-author, "Steuerrechtliche Einordnung von CryptoAssets – Deutschland", in: Kalss/Krönke/Völkel, Crypto-Assets, 2024.
  • Co-author, "Multijurisdiction: International carried interest tax reforms – Overview for private equity executives", Baker McKenzie InsightPlus, 19 December 2024.
  • Co-author, "Interactive Contingent Worker Misclassification Risk Map and Comparison Tool", Baker McKenzie ResourceHub, last updated October 2024.

Firm Committee Memberships

  • Global Immigration & Mobility Steering Committee – Member
  • EMEA Compensation Group Steering Committee – Member
  • EMEA BakerEthnicity Steering Committee – Member