Dr. Dirk Eisolt

Counsel, Berlin

Biography

Overview

Practicing as a German lawyer, tax advisor and certified public accountant (Wirtschaftsprüfer), Dirk Eisolt advises on all aspects of tax law with a focus on tax law for M&A and real estate transactions as well as on criminal tax law.

Dirk Eisolt represents clients before financial courts and authorities, supports difficult tax audits and provides expert legal opinions on complex tax issues and on topics concerning accounting according to the German Commercial Code (HGB), IAS/IFRS and the US GAAP. He is a member of the examination board of the Berlin School of Economics and Law (Faculty of Company cooperative education ).

Prior to joining White & Case, he was a partner in two larger medium-sized tax advisory and auditing companies.

Bars and Courts
Certified Public Accountant
Tax Advisor
Rechtsanwalt
Education
Dr.rer.oec.
Gerhard-Mercator University Duisburg
Second State Exam
Higher Regional Court of Berlin
First State Exam
Ruhr-University Bochum
Diploma in Business Administration
Gerhard-Mercator University Duisburg
Languages
German
English

Experience

Publications

The Federal Fiscal Court creates legal certainty and contradicts the Regional Tax Office (OFD) regarding the early realization of profits of an advanced payment according to paragraph 9, Insolvency Law Fee Regulation (InsVV); BFH, Decision from 7 November 2018 – Comment (BFH schafft Rechtssicherheit und widerspricht OFD bei frühzeitiger Gewinnrealisierung eines Vergütungsvorschusses nach § 9 InsVV; BFH-Urteil vom 7.11.2018 – Kommentar), BB, Issue 8, Page 434, 2019

Annual auditor stays validly appointed for recent years even after opening of the insolvency: Federal Court of Justice (BGH), Decision from 8 May 2018 - Comment (Abschlussprüfer bleibt auch nach Insolvenzeröffnung für Vorjahre wirksam bestellt: BGH, Beschluss vom 08.05.2018 – Kommentar), BB, Issue 33, Page 1904, 2018

The decision of the Federal Fiscal Court (BFH) from 15 December 2016 places a burden on the insolvency assets for the benefit of the tax authorities (BFH-Urteil vom 15.12.2016 belastet die Masse zugunsten des Fiskus), ZinsO, Issue 13, Pages 630 -634, 2017

More legal certainty for landlords of shopping centers due to the decision of the Federal Fiscal Court (BFH) from 14 July 2016 (Mehr Rechtssicherheit für Vermieter von Einkaufszentren durch BFH-Urteil v. 14.7.2016), DStR 2017, Pages 483-486, 2017

Thermal waste and exhaust air treatment pursuant to Section 51(1) no. 2 EnergieStG (German Energy Tax Act): New jurisdiction of the tax court (Finanzgericht) Berlin-Brandenburg and of the European Court of Justice (ECJ) (Thermische Abfall- und Abluftbehandlung nach § 51 Abs.1 Nr. 2 EnergieStG: Neue Rechtsprechung des FG Berlin-Brandenburg und des EuGH), Zeitschrift für Zölle und Verbrauchsteuern (ZfZ), Issue 5, Pages 118-125, 2016

End of the VAT tax group in the double insolvency of parent company and subsidiary with identical insolvency administrator (Ende der USt-Organschaft in der Doppelinsolvenz von Organträger und Organgesellschaft bei identischem lnsolvenzverwalter), ZInsO, Issue 29, Pages 1429-1432, 2015

Use of the corporate income tax credit of a debtor in case of lack of assets and subsequent distribution (Verwendung des Körperschaftsteuerguthabens eines Schuldners bei Masseunzulänglichkeit und Nachtragsverteilung), ZInsO, Issue 23, Pages 1095-1098, 2014

Income tax prepayments in the insolvency of individuals (Einkommensteuer-Vorauszahlungen in der Insolvenz natürlicher Personen), ZInsO, Issue 8, Pages 334-336, 2014

Freedom of Information Acts: The German Supreme Court has cleared the path to the administrative courts (Informationsfreiheitsgesetze: BFH macht Weg zu den Verwaltungsgerichten frei), DStR, Pages 1872-1874, 2013

Granting of an exemption certificate to the insolvency administrator pursuant to Section 48 b German income tax law (Erteilung einer Freistellungsbescheinigung nach § 48 b EStG an den Insolvenzverwalter), ZInsO, Pages 1564-1567, 2013

Price adjustment clauses used when selling shares because of the current, disputed loss carry forward provision in Section 8c(1) KStG (Kaufpreisanpassungsklausel bei Anteilsverkäufen aufgrund aktuell strittiger Verlustvortragsregelung in § 8c Abs. 1 KStG), NWB, Pages 1919-1927, 2013

Liquidating and distributing a special-purpose reserve pursuant to Section 27(2) of the DM Balance Sheet Act (Auflösung und Ausschüttung einer Sonderrücklage nach § 27 Abs. 2 DMBilG), DStR, Pages 776-781, 2013