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Photo, Dr. Philipp Klinker

Dr. Philipp Klinker

Partner
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Biography

Dr. Philipp Klinker is a partner and member of Baker McKenzie's German Tax Practice Group in Frankfurt since October 2022. He advises a broad range of clients, in particular banks and other financial institutions, in all German and European VAT related matters.

Prior to joining the Firm, Philipp worked as an associated partner for one of the leading German law firms. Philipp started his professional career at EY and KPMG. He later (2017-2019) served as Head of VAT Germany at Commerzbank.

Philipp holds a diploma in Business Administration and is a certified German tax advisor since 2011. On top of that, he holds a PhD in Business Administration. Philipp has published numerous tax articles during his professional career.

Practice Focus

Philipp's tax practice focuses on advising in all German and European VAT related matters, in particular with regard to complex cases, legal opinions, applications of binding rulings, assistance in tax audits, appeals and M&A / deal related VAT advisory and structuring including post-deal integration. With regard to industries, Philipp in particular focuses on the financial services and the real estate sector.

Representative Legal Matters

Prior to joining the Firm, Philipp:

  • Advised a German Factoring Company on the acquisition of a high-volume portfolio of NPLs.
  • Advised a former German Regional State Bank on its worldwide reorganization.
  • Advised an International Bank on the sale of its shares in an investment management company.
  • Advised an International Bank in a full German VAT review.

Professional Associations and Memberships

  • Hessen Chamber of Tax Consultants - Member

Admissions

  • Germany (2011)

Education

  • Heinrich-Heine-University Düsseldorf (Dr. rer. pol.) (2010)
  • Westfälische Wilhelms-University Münster (Dipl.-Kfm.) (2006)

Languages

  • English
  • German

Publications

  • Co-author (with Jörg Kurzenberger), “Ist die deutsche umsatzsteuerliche Organschaft unionsrechtswidrig?“, MwStR 2022, 137
  • Co-author (with Jörg Kurzenberger), “Dem Fiskus drohen hohe Steuerausfälle, Umsatzsteuerliche Organschaft nicht mit EU-Recht vereinbar?“, Börsenzeitung 25/2022, p. 9
  • Author, "EuGH: Steuerbare Leistungen zwischen Stammhaus und fester Niederlassung auch im „Reverse-Skandia-Fall“, Kommentar zum EuGH-Urteil vom 11.3.2021 – C-812/19, Danske Bank“, BB 2021, 1247 f.
  • Co-author (with Charlotte Pötters), “Umsatzsteuerpflicht für die Entwicklung und Vermittlung von Versicherungsprodukten, Kommentar zum EuGH-Urteil vom 25.3.2021 – C-907/19, Q-GmbH“, VVP, Edition 06/2021
  • Author, “Philipowski-Methode zur Ermittlung des abzugfähigen Vorsteueranteils gemischt verwendeter Eingangsleistungen keine sachgerechte Schätzung, Kommentar zum BFH-Urteil vom 23.10.2019 – XI R 18/17“, BB 2020, 2658
  • Co-author (with Jörg Kurzenberger), “Berichtigung des Vorsteuerabzugs für (teilweise) erfolglose Unternehmer – Implikationen des EuGH-Urteils v. 9.7.2020, C-374/19, HF“, MwStR 2020, 923

Geschäftsführer: Dr. Matthias Scholz, Dr. Thomas Schänzle, 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.