Bergau

Benjamin Bergau

Associate
Baker & McKenzie Partnerschaft von Rechtsanwälten und Steuerberatern mbB

Biography

Benjamin Bergau is an associate and a member of Baker McKenzie’s Tax Practice Group in Frankfurt. Benjamin joined the Firm in 2014 after having worked as a VAT specialist at PricewaterhouseCoopers for six years. He has taught German VAT law at the university level, pro-bono, since 2010.

Practice Focus

Benjamin advises national and international companies in all VAT-related matters, including VAT planning and restructuring. He has extensive experience in compliance matters, such as risk assessments and reduction, fraud protection and defense positions, binding rulings, voluntary self-disclosures, assistance in tax audits, as well as appeal and settlement procedures. He has consulted on a number of high-profile M&A transactions and VAT settlements, and regularly advises on VAT matters associated with international retail, e-commerce and financial services. Benjamin’s work comprises legal opinions on complex VAT cases, applications for binding rulings and general guidance on VAT compliance.

Representative Legal Matters

  • Advised leading global investment bank in VAT structuring of BREXIT migration of regulated financial service business lines to Germany;

  • Advised US-based company in the financial sector in court level litigation regarding VAT implications of its business model.

  • Advised in a complex strategic disclosure of presumed errors in taxing cross-border chain supplies of goods in order to develop a defence strategy, to coordinate multiple tax audits, to.set-up the methodology for VAT adjustments in the reporting for the head office and its distribution companies abroad.

Professional Associations and Memberships

  • Tax Bar Frankfurt - Member

Admissions

  • Germany (2020)

Education

  • Certified Tax Advisor (Steuerberater) (2020)
  • European University Viadrina (MBA) (2012)

Languages

  • English
  • German
  • Co-author (with Nicole Looks), "Tauschähnlicher Umsatz mit Nutzerdaten – Kein Stück vom Kuchen", MwStR 2016, 864
  • Co-Author (with Tobias Rohner and Nicole Looks), "Userdaten als mehrwertsteuerrelevante Gegenleistung für Internetdienste? - Kein Steuervorteil durch kostenfreie Dienste und Apps*"), Expert Focus 2018, 491)