Baker McKenzie Baker McKenzie
How Can We Help?
Language:
English
Nils Etzig

Nils Etzig

Associate
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Biography

Nils Etzig is an Associate in the Firm's Tax Practice Group in Dusseldorf. He advises multinational companies on international tax and transfer pricing matters, specializing in tax disputes He is admitted to the German bar as an attorney (2023) and a certified tax advisor (2025) and has secured favorable outcomes for clients before Local Tax Court and the Federal Fiscal Court.

Since joining the Firm's Dusseldorf office in 2023 as an Associate, he leverages experience from his previous role within the Firm's tax disputes and transfer pricing team as a law clerk and his time spent in the Firm's Tokyo office. Nils regularly publishes papers on tax and transfer pricing topics and contributes as an author to a recognized practitioner's manual on transfer pricing and German procedural tax law.

Practice Focus

Nils specializes in international tax and transfer pricing, representing multinational clients throughout tax controversies in Germany from audits to proceedings before Local and Federal Fiscal Courts. With expertise in German procedural tax law, he helps clients navigate regulatory requirements while addressing cross-border taxation challenges to ensure compliance and minimize tax risks.

Representative Legal Matters

  • Successfully advised a client in an exit tax case in front of a Local Tax Court.
  • Successfully litigated precedent cases on trade tax in front of the Federal Fiscal Court.
  • Represents a client in a tax court claim against transfer price adjustments of intercompany loans.
  • Assisted a large German trading company in a tax audit with profit adjustments of above EUR 1 billion plus interest and surcharges under Section 162 (4) AO at stake.
  • Advised clients on transfer pricing documentation and cooperation obligations in tax audits.
  • Advised clients on business restructurings and possible exit tax risks.

Professional Associations and Memberships

International Fiscal Association (IFA) – Member

Admissions

  • Certified Tax Advisor (Steuerberater)~Germany (2025)
  • Germany (2023)

Languages

  • German
  • English

Publications

  • Co-author (with Dr. Stephan Schnorberger), Zur Zukunft der Funktionsverlagerungsbesteuerung und des § 1 AStG – Überlegungen zur EU-Rechtswidrigkeit auf der Grundlage der aktuellen Finanzrechtsprechung (Future of exit tax and Sec. 1 Foreign Tax Act – Considerations on infringment of EU law based on current jurisprudence), Betriebs-Berater 2024, 2135
  • Co-author (with Dr. Stephan Schnorberger), Voraussetzungen für eine grenzüberschreitende Funktionsverlagerung – Urteilsanmerkung zu FG Niedersachsen, Urt. v. 16.03.2023 – 10 K 310/19 (Requirements for assessing exit tax – Comments on Lower Tax Court of Niedersachsen, March 16, 2023, case no. 10 K 310/19), Internationales Steuerrecht 2023, 538
  • Author, Einvernehmliche Beendigung der Betriebsprüfung: Formlose Einigung oder tatsächliche Verständigung? (Amicable conclusion of a tax audit: informal deal or factual agreement?) in Schnorberger (Herausgeber), Verrechnungspreise und Verfahrensrecht, Kapitel K
  • Author, Behördliche Vorlageverlangen als Verwaltungsakte: Förmlicher und nichtförmlicher Rechtsschutz (Inquiries by tax authorities to submit documents as administrative acts: Formal and non-formal legal protection), in Schnorberger (Herausgeber), Verrechnungspreise und Verfahrensrecht, Kapitel H

Geschäftsführer: Dr. Alexander Wolff, Dr. Oliver Socher, Dr. Christian Vocke
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern is registered with the Local Court of Frankfurt/Main (registered seat) HRB 123975. It is associated with Baker & McKenzie International, a Verein organized under the laws of Switzerland.