Elmar Krüsmann advises and represents national and international companies as well as wealthy private individuals on all legal issues of national and international tax law. His activities include, in particular, advising on tax audits as well as in extrajudicial and judicial proceedings. Further focuses of his work are the non-profit law and the asset succession.
Elmar Krüsmann has been a lawyer at Oppenhoff since 2018. He studied law at the Westfälische Wilhelms-Universität Münster and worked for the law firm GÖRG as a tax law research assistant. As part of his legal training, Elmar Krüsmann worked for the Ministry of Finance of the State of North Rhine-Westphalia and at the law firm BEITEN BURKHARDT in the field of asset succession. Before joining Oppenhoff, he worked for Ebner Stolz.
AssociateAttorney
Languages
German, English
Konrad-Adenauer-Ufer 23
50668 Cologne
T +49 221 2091 650
F +49 221 2091 333
"Treuhänderwechsel bei der gemeinnützigen Treuhandstiftung“ [Change of trustees at non-profit trust foundations]
DStZ 2018, pp. 503-507
"Abkommensberechtigung für Betriebsstätten in Verständigungsverfahren nach dem OECD-MA“ [Entitlement of permanent establishments to conclude agreements in mutual agreement procedures according to the OECD-MA]
iStR 2018, pp. 45-52 (in collaboration with Dr. Axel Bödefeld)
"Rheinischer Karneval und der BFH: Gratwanderung zwischen Brauchtum und Kommerz – Kommentar zu BFH, Urt. v. 30.11.2016 – V R 53/15“
[Carnival on the Rhine and the Federal Fiscal Court: A tightrope walk between customs and commerce - commentary on the Federal Fiscal Court judgement dated 30 November 2016 - V R 53/15], DStZ 2017, pp. 232-234 (in collaboration with Dr. Noemi Strotkemper)
"Abwicklung des Sanierungserlasses durch den Großen Senat des BFH“ [Processing of the Restructuring Decree by the Grand Senate of the Federal Fiscal Court]
ZInsO 2017, pp. 522-528
"Insolvenzplan und Besteuerungsverfahren“ [Insolvency plan and taxation proceedings]
ZInsO 2016, pp. 1545-1562 (in collaboration with Wolfgang Sonnleitner and Dr. Noemi Strotkemper)
"Anmerkung zu BFH, Urt. v. 21.10.2015 – XI R 40/13“ [Annotation of the Federal Fiscal Court judgement dated 21 October 2015 - XI R 40/13]
ZfIR 2016, pp. 359-361 (in collaboration with Michael Winkelhog)
