Daniel Gellrich has been a lawyer at Oppenhoff since 2022. He studied law with a focus on tax law at the University of Münster and obtained a Master of Laws (LL.M.) degree there. During his legal internship he worked inter alia at the NRW Fiscal Administration, a boutique firm for tax, customs and foreign trade law and the auditors KPMG AG in Frankfurt am Main.
Experience
Daniel Gellrich advises and represents national and international companies on all legal questions concerning tax law. His work includes, in particular, legal support during judicial and extrajudicial proceedings. He also advises on corporate transactions and restructurings. Daniel Gellrich additionally has indepth experience in customs law and excise law.
Education
Daniel Gellrich
LL.M.
Senior AssociateRechtsanwaltCertified Tax AdviserSpecialized Attorney for Tax LawLL.M.
Languages
German, English
Konrad-Adenauer-Ufer 23
50668 Cologne
T +49 221 2091 657
M +49 151 6734 5730
Articles and Essays
Zur Zollwertbestimmung auf Basis von Verrechnungspreisen [Determining customs value based on transfer prices]
DER BETRIEB, dated 12/2025, 3079-3080
Zur Zollwertbestimmung auf Basis von Verrechnungspreisen [Determining customs value based on transfer prices]
DER BETRIEB, dated 8 December 2025, issue 50, pp. 3079–3080
Die Insolvenzanfechtung materiell-unrichtiger Steuerverbindlichkeiten [Insolvency challenges to materially incorrect tax liabilities]
DStR 2025, pp. 2677-2682 (in collaboration with Julian Spruytenburg)
Spielerverträge im E-Sport: Was es steuerlich zu beachten gilt [Player contracts in e-sport: the tax considerations]
SpoPrax dated 1 March 2023, Issue 3, pp. 171-178 (in collaboration with Martin Brandenburger-Nonnast)
Der Fiskus spielt mit – Digitale Athleten in unsicherem rechtlichen Umfeld [The tax authorities play along – digital athletes in an uncertain legal environment]
Börsenzeitung dated 4 March 2023 (in collaboration with Martin Brandenburger-Nonnast)
“Tax questions concerning licensing transactions“, Licensing Executives Society Germany, Munich (14 June 2024, together with Prof Dr habil. Günther Strunk).
Retail and Consumer GoodsTax Law01.10.2025 Newsletter
Collaborations with content creators – is your company tax and social security law compliant?
Content creators are increasingly coming under scrutiny by the tax authorities. In North Rhine-Westphalia, the tax authorities recently set up a separate division for criminal tax law. A side effect of this increased attention is that also cooperation partners of content creators will come under greater scrutiny from the authorities. Our tax experts at Oppenhoff provide you with an overview of how businesses might be affected by the increased attention from the tax authorities and what challenges with regard to tax and social security contribution exist.
Tax Law10.03.2025 Newsletter
What changes will the new legislative period bring to tax law?
On March 8, 2025, German political parties CDU/CSU and SPD presented the results of their preliminary coalition talks en route to a new government in Germany and recommended that the party leaders enter into coalition negotiations. They have published their preliminary results in a discussion paper publicly available. The preliminary results only lay the groundwork for the coalition negotiations between the conservative CDU/CSU and the center-left SPD and do not yet contain any binding commitments. Nevertheless, the paper already allows initial conclusions to be drawn regarding potential changes in tax law for both corporations and private households that are likely to come during the tenure of the next government.
Digital Business04.10.2023 Newsletter
Tax law and the metaverse - what tax challenges do companies face in the virtual world?
Impressive innovations are anticipated in the metaverse and are thus causing an extraordinary stir in a multitude of areas of life. In the meantime, hardly any other field of law has to deal with various realities of life as comprehensively and in depth as tax law. It is only logical that this gives rise to diverse challenges for companies that are present in the metaverse.