Jonas Neef, born in 1996 in Siegerland, currently resides in Siegburg near Bonn with his partner. Since 2023, he has served as Managing Director of GKM GmbH Steuerberatungsgesellschaft.
Immediately after completing his studies in German and European Business Law at the University of Siegen, with a focus on Corporate and Tax Law, Jonas began his career as Business Lawyer at GKM Steuerberatungsgesellschaft GmbH in 2020. In October 2022, he successfully passed his Tax Advisor examination with above-average results and, having obtained his Tax Advisor titles, was appointed Managing Director of GKM GmbH Steuerberatungsgesellschaft.
Jonas also works as a lecturer in tax advisor training programmes, focusing on inheritance and gift tax. Additionally, since the beginning of 2022, he has been a contract lecturer in External Accounting and Tax Law at the Koblenz University of Applied Sciences.
In his leisure time, Jonas enjoys travelling and cycling.
Areas of expertise:
- business succession,
- structuring consultancy,
- business valuation,
- inheritance and gift tax law,
- transformation tax law,
- income tax law,
- international tax law.
Publications
- Articles
- (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, Carina Klaas) - 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 by Prof Dr Jürgen Mertes, Dr Stefan Gottgetreu, Carina Klaas) - 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 by Prof Dr Jürgen Mertes, Dr Stefan Gottgetreu, Carina Klaas) - Die Verteilung von Corona-Überbrückungshilfen im Unternehmensverbund [The distribution of COVID-19 bridging support payments within corporate groups], NWB 2022, p. 302 et seq.
(co-authored with Prof Dr Jürgen Mertes) - Auslegungshilfen für prüfende Dritte zu Ziff. 2.4 FAQ Überbrückungshilfe III [Interpretation aids for third-party auditors on Item 2.4 FAQ Bridging Support Payments III], NWB 2021, p. 2915 et seq.
(co-authored with Christine Steinert) - „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, Carina Klaas) - Erbschaftsteuerlicher Steuerentstehungszeitpunkt bei fondsgebundenen Lebensversicherungspolicen mit Termfix-Klausel [Inheritance tax liability trigger point for unit-linked life insurance policies with Termfix clause], FR 2020, p. 552 et seq.
(co-authored with Dr Christian Frank)
