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Christian Sauer

Associate
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Biography

Christian Sauer is a Senior Associate with nine years of experience in providing tax advice to German and foreign multinational companies on domestic and international corporate tax issues, focusing on deal-related tax structuring and tax-optimized reorganizations.

Christian joined Baker McKenzie in January 2020 after working in the International Tax Team of PwC Germany for five years. He holds a Master of Science degree in Accounting, Auditing and Taxation as well as Bachelor of Science degree in Business Administration from the University of Siegen and is a certified German tax advisor since 2018 as well as a certified advisor for international tax law since 2021.

Practice Focus

Christian's tax practice focuses on the structuring of inbound and outbound investments and (cross-border) corporate restructurings as well transaction-related structuring, including acquisition and carve-out structuring and post-deal integrations.

Representative Legal Matters

Christian's experience includes the following:

  • Tax advice for a global consulting firm in relation to the establishment of a joint venture with a service partner.
  • Tax advice for a German multinational joint venture regarding the simplified and tax efficient restructuring of its domestic and international group structure prior to an IPO.
  • Tax advice in relation to multiple M&A transactions, related pre-deal and post-deal structuring and internal reorganizations for various multinational groups.
  • Tax advice for a German Dax40 multinational group in relation to a global post-acquisition integration in multiple jurisdictions.
  • Tax advice for a German Dax40 multinational group in relation to a global carve-out in multiple jurisdictions.
  • Tax advice for a family-owned German-headed multinational group in relation to a global post-acquisition integration in multiple jurisdictions.
  • Tax advice for a German Dax40 multinational group in relation to the acquisition and finance structure for a global deal transaction.
  • Tax advice for a German multinational group in relation to the restructuring of its holding structure.
  • Tax advice for German and foreign multinational groups in tax audits and proceedings with the tax authorities.

Professional Associations and Memberships

  • International Fiscal Association (IFA) - Member
  • Young IFA Network (YIN) - Member

Admissions

  • Germany (2018)

Education

  • Fachberater für Internationales Steuerrecht (Certified advisor specialized in International Taxation) (2021)
  • University of Siegen (MSc) (2014)

Languages

  • English
  • German

Publications

Co-author (with Christine Kamphaus, Lars-Volkmar Weihmann), "Unterjähriger Beteiligungserwerb bei Anwendung von § 8b Abs. 4 KStG n.F.," Ubg 2014, 258

Co-author (with Rainer Heurung, Ariane Bresgen), "Germany's Statutory Treatment of Special Payments in Transnational Cases," Intertax 2014, 644

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.