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Maximilian Cleve LL.M. (Tilburg)

Associate
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Biography

Max Cleve is an associate in the Firm's Tax Practice Group. He advises multinational enterprises on international tax law, especially on permanent establishments and transfer pricing.

He is admitted to the German bar as an Attorney (2022). Before re-joining the Firm in 2025, Max structured private equity funds at a major German law firm and resolved tax disputes at a renowned German tax boutique.

Practice Focus

Max advises multinational enterprises on international tax law, especially on permanent establishments and transfer pricing. While he advises in both inbound and outbound situations, many cases involve US tech companies and their subsidiaries or permanent establishments in EMEA.

Professional Associations and Memberships

  • International Fiscal Association (IFA) - Member

Admissions

  • Germany (2022)

Education

  • Tilburg University (LL.M. in International Business Taxation) (2024)
  • Higher Regional Court of Dusseldorf (Second State Exam in Law with Traineeships at the Federal Central Tax Office and a Fiscal Court) (2021)
  • University of Bonn (First State Exam in Law with Focus on Corporate, Capital Markets and Tax) (2018)

Languages

  • German
  • English
  • Author, "Recent Federal Fiscal Court Decisions on Permanent Establishments", European Taxation, 2025
  • Co-author (with Ulrich Prinz), "Neue BFH-Rechtsprechung zu ausländischen DBA-Betriebsstätten", Der Betrieb, 2025
  • Author, "Prospective Joint Audits – A Look into the Future", Tilburg University, 2024
  • Co-author (with Burkhard Binnewies), "Zuschlag nach § 162 Abs. 4 AO – Zwei Entscheidungen zum Druckmittel der Betriebsprüfung", Die Aktiengesellschaft, 2023
  • Co-author (with Burkhard Binnewies), "Beschränkte Steuerpflicht und Verpflichtung zum Steuerabzug bei zeitlich unbegrenzter Überlassung von Know-how", Die Unternehmensbesteuerung, 2022
  • Co-author (with Burkhard Binnewies), "§ 15 Abs. 2 Satz 3 UmwStG 2006 ist kein eigenständiger, von Satz 4 losgelöster Ausschlussgrund", GmbH-Rundschau, 2022