Carina Klaas, née Günther, born in 1983, resides with her husband and daughter in Freudenberg in the Siegerland region and works as a Business Lawyer at GKM GmbH Steuerberatungsgesellschaft in Bonn.
After completing her Bank Clerk apprenticeship and subsequently studying German and European Business Law at the University of Siegen, with a focus on Tax Law and Auditing, Carina Klaas worked as Research Assistant at Koblenzer - Kanzlei für Steuerrecht in Düsseldorf starting from 2012. She joined GKM GmbH Steuerberatungsgesellschaft in 2020. At GKM GmbH Steuerberatungsgesellschaft, her main areas of activity include the support of objection and appeal proceedings, proceedings before tax courts as well as the preparation of legal opinions on tax and corporate law issues. Additionally, Carina Klaas assists in tax structuring consultancy. Carina Klaas is currently pursuing her PhD at the University of Siegen on the topic of "Income Tax Treatment of Usufruct." In her leisure time, she enjoys ample hikes and runs, immersing herself in the beautiful nature of the Siegerland and Sauerland regions.
Areas of expertise:
- objection proceedings and proceedings before tax courts,
- appeal proceedings,
- income and corporation tax law,
- transformation tax law,
- inheritance and gift tax law,
- tax procedural law.
Publications
- Commentary pieces
- Articles
- Sonstige Veröffentlichungen
- § 21 - § 21b KStG [Corporation Tax Law], Hermann/Heuer/Raupach, EStG/KStG, 2019/2017 (co-authored with Prof Dr Thomas Koblenzer, Dr Christian Frank)
- (Steuerliche) Anteilsbewertung bei Kapitalgesellschaftsanteilen mit negativer Liquidationspräferenz [(Tax) share valuation for corporate shares with a negative liquidation preference], Deutsches Steuerrecht [German Tax Law] 2023, p. 1625 et seq.
(co-authored with Prof Dr Jürgen Mertes, Dr Stefan Gottgetreu, Jonas Neef) - Steuerrechtliche Behandlung der Beteiligung von Mitarbeitern an der Arbeitgeber-GmbH unter besonderer Berücksichtigung der Implementierung von negativen Liquidationspräferenzen im Kontext sog. „growth shares“ [Tax law treatment of employees' participation in the employer GmbH with special consideration of the implementation of negative liquidation preferences for so-called "growth shares"], Deutsches Steuerrecht [German Tax Law] 2023, p. 1450 et seq.
(co-authored with Prof Dr Jürgen Mertes, Dr Stefan Gottgetreu, Jonas Neef) - Gesellschaftsrechtliche Behandlung der Beteiligung von Mitarbeitern an der Arbeitgeber-GmbH unter besonderer Berücksichtigung der Implementierung von negativen Liquidationspräferenzen bei sog. „growth shares“ [Tax law treatment of employees' participation in the employer GmbH with special consideration of the implementation of negative liquidation preferences for so-called "growth shares"], Deutsches Steuerrecht [German Tax Law] 2023, p. 953 et seq.
(co-authored with Prof Dr Jürgen Mertes, Dr Stefan Gottgetreu, Jonas Neef) - Verlustverrechnungsbeschränkung des § 20 Abs. 6 Satz 4 EStG [Loss offset restriction of Article 20 (6) sentence 4 of the German Income Tax Act], NWB 2021, p. 2967 et seq.
(co-authored with Prof Dr Jürgen Mertes, Prof Dr Carmen Griesel) - „Verbundene Unternehmen“ in Antragsverfahren für Corona-Hilfen ["Affiliated companies" in application procedures for COVID-19 support payments], NWB 2021, p. 283 et seq.
(co-authored with Prof Dr Jürgen Mertes, Jonas Neef) - Besteuerung von Erwerben in der Zeit nach dem 30.06.2016 – Das Zusammenspiel von bundesverfassungsgerichtlichen Vollstreckungsanordnungen, Vertrauensschutz und gesetzgeberischer Untätigkeit [Taxation of acquisitions in the period after 30th June 2016 – The interplay of Federal Constitutional Court enforcement orders, protection of confidence and legislative inaction], DB 2016, p. 2016 et seq.
(co-authored with Prof Dr Thomas Koblenzer) - Auslegung von Art. 27 DBA-Schweiz im Lichte des geänderten OECD-Musterkommentars zu Art. 26 OECD-MA: Möglichkeit von rückwirkenden Gruppenanfragen zur Aufdeckung sogenannter „Abschleicher“ [Interpretation of Article 27 of the Switzerland Double Taxation Agreement in light of the amended OECD Commentary on Article 26 of the OECD Model Tax Convention: Possibility of retroactive group requests to uncover so-called "silent departures”], IStR 2012, p. 872 et seq.
(co-authored with Prof Dr Thomas Koblenzer) - Die Vollstreckung fälliger Steuerforderungen in Auslandsvermögen säumiger Steuerbürger in der EU und Schweiz [Enforcement of overdue tax claims on foreign assets of delinquent taxpayers in the EU and Switzerland], IWB 14/2012, p. 523 et seq.
(co-authored with Prof Dr Thomas Koblenzer)
- Verfassungsrechtliche Grenzen des Zugriffs auf kommunale Steuereinnahmen durch Umlagen am Beispiel der Solidaritätsumlage in NRW [Constitutional limits on access to municipal tax revenues through levies using the example of the solidarity surcharge in NRW], ifst-Schrift no. 499, 2014
(co-authored with Prof Dr Thomas Koblenzer) - Konsequenzen der erwarteten Entscheidung des BVerfG zum Erbschaftsteuerrecht [Consequences of the expected decision of the Federal Constitutional Court on inheritance tax law], ifst-Schrift no. 491, 2013
(co-authored with Prof Dr Thomas Koblenzer)
