Prof Dr Jürgen Mertes, born in 1973, lives with his wife and three children in the Rhineland region near Bonn. He originally comes from the nearby Eifel region and is the Managing Director of GKM GmbH Steuerberatungsgesellschaft in Bonn.
After completing his administrative apprenticeship in Daun and studying Business Administration in Trier, where he graduated with a Dipl.-Betriebswirt (FH) degree, he worked for several years in the "Private Client Services" section at Arthur Andersen WPG in Düsseldorf. In 2003, he obtained his Tax Advisor qualifications and initially worked in this capacity at Söffing & Partner Law Firm in Düsseldorf. At the end of 2003, he took over as Managing Director of Mertes & Kollegen Steuerberatungsgesellschaft mbH, which now operates as GKM GmbH Steuerberatungsgesellschaft. Prof Dr Mertes has published a number of specialist books and articles on tax-specific issues (with a focus on accounting, capital assets, and inheritance and gift tax law) over many years of his activity. In addition, he works as a lecturer in continuing education for tax advisors and lawyers. In July 2019, he was appointed Professor of External Accounting at the Koblenz University of Applied Sciences.
Prof Dr Jürgen Mertes is not only an enthusiastic skier but he also volunteers for the non-profit self-help organisation Pro Retina e.V. and the Pro Retina Foundation, which focuses on the needs of people with visual impairments and the research into therapies for degenerative retinal diseases.
Areas of expertise:
- business succession,
- inheritance/gift tax,
- structuring consultancy,
- business valuation,
- mergers & acquisitions,
- financial auditing.
Publications
- Books
- Articles
- Other publications
- Rechnungswesen, Aus- und Bewertung [Accounting, Assessment and Evaluation], in: Beck`sches Formularhandbuch für die Anwaltskanzlei [Beck's Form Template Manual for Law Firms], pub. Verlag C.H. Beck, Munich, 12/2022
- Erfolgreich starten als Rechtsanwalt [Successful Start as a Lawyer], pub. Deutscher Anwaltverlag, 2010, 2013, 6th revised edition October 2018 (co-authored with various authors)
- Handbuch der steueroptimierten Kapitalanlage [Handbook of Tax-Optimised Capital Investment], pub. zerb Verlag, 2011
(co-authored with Dr Carmen Griesel, Sascha Wollersheim) - Gestaltungen und Formulierungen in der Erbschaft- und Schenkungsteuer [Structuring and formulations in inheritance and gift taxation], pub. zerb Verlag, 2010
(co-authored with Dr Claudia Klümpen-Neusel) - Die neue Abgeltungsteuer [The new flat-rate withholding tax], pub. Deutscher Anwaltverlag, 2008
(co-authoed by Dr Carmen Griesel) - Die Besteuerung komplexer Kapitalanlagen in der Vermögensanlage und –nachfolge [The taxation of complex capital investments in wealth management and succession], pub. zerb Verlag, 2007
(co-authored with Dr Carmen Griesel and Dr Christopher Riedel)
- (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 Dr Stefan Gottgetreu, Carina Klaas, 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 by Dr Stefan Gottgetreu, Carina Klaas, 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 Dr Stefan Gottgetreu, Carina Klaas, Jonas Neef) - Billigkeitserlass bei Aktienveräußerungsverlusten? [Equity tax relief for share disposal losses?] in: NWB, issue 22/2022, guest editorial
- 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 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 Carmen Griesel, Carina Klaas) - „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 Carina Klaas, Jonas Neef) - Erbschaftsteuerlich begünstigte Übertragung von Besitzunternehmen in Betriebsaufspaltungsfällen [How to transfer asset-holding companies in cases of business splits to utilise exemptions under inheritance tax]
(co-authored with Dr Christian Frank, Deutsches Steuerrecht [German Tax Law] 39/2020, p. 2111) - Verzicht auf Abgeltungsteuer [Waiver of flat-rate withholding tax]
(co-authored with Dr Carmen Griesel, GmbH-Steuerpraxis 12/2010, p. 362) - Vermögensbildung „Sparschwein GmbH“ ["Piggy bank GmbH” asset formation] GmbH-Chef 10-11/2010)
- Nicht begünstigtes Verwaltungsvermögen [Non-privileged administrative assets]
(co-authored with Dr Carmen Griesel, Erbfolgebesteuerung [Inheritance Taxation] 2008, p. 202 et seq.) - Rechte und Pflichten: Wenn der Betriebsprüfer ein Strafverfahren einleitet [Rights and obligations: when the tax auditor initiates criminal proceedings]
(co-authored with Dr Carmen Griesel, Praxis Steuerstrafrecht [Practical Tax Criminal Law] 2006, p. 85 et seq.) - Wird das Bundesverfassungsgericht das Erbschaftsteuergesetz für verfassungswidrig erklären? [Will the Federal Constitutional Court declare the Inheritance Tax Act unconstitutional?]
(co-authored with Dr Matthias Söffing, Kapital-Markt intern 2002, supplement no. 06/02) - Veräußerung von im Privatvermögen gehaltenen Anteilen an Kapitalgesellschaften unter steuerlichen Gesichtspunkten [Tax considerations for selling company shares held in private assets]
(Kapital-Markt intern 2001, supplement no. 43/01) - Können bei geschlossenen Immobilienfonds Eigenkapital-Vermittlungsprovisionen weiterhin sofort als Werbungskosten abgezogen werden? [Can brokerage commissions for closed-end real estate funds still be immediately deducted as advertising costs?]
(co-authored with Susanne Thonemann, Kapital-Markt intern 2001, supplement no. 42/01)
- MWSt-Reform [VAT Reform] 2020 (pub. Deubner-Verlag 2010)
- Unternehmensteuerreform [Corporate Tax Reform] 2008 and Abgeltungsteuer [Flat-Rate Withholding Tax] 2009, (pub. Deubner-Verlag 2008)
- Steueränderungen [Tax Changes] 2007/2008 (pub. Deubner-Verlag 2007)
- Neue Regierung – Neue Gesetze [New Government - New Laws] (pub. Deubner-Verlag 2005)
- Steueränderungen [Tax Changes] 2004/2005 (pub. Deubner-Verlag 2004)
