Dr. Peter Reiter

Lawyer, Certified Specialist Lawyer for Tax Law and Certified Tax Advisor

T +49 (0) 6131 930 77 16
F +49 (0) 6131 930 77 18
E peter.reiter@reiterpartner.com

Dr. Peter Reiter advises German and foreign companies, shareholders, managing directors, chairmen and private persons in relation to all tax and business law questions. He specializes in supporting our clients with classic tax compliance services and tax efficient structuring of cross-border business.

Furthermore, he focuses on advising clients in company succession planning, the implementation of company pension schemes and the tax treatment of financial products.

Peter studied law at the University of Mainz and holds a doctorate degree (Dr. jur.). He passed his legal traineeship in Mainz, Frankfurt a.M. and New York. Before founding the firm Peter had worked with an internation law firm in Frankfurt a. M. for several years.

During this period Peter specialized in advising international credit institutions, insurance companies, investment funds and brokers in relation to financial products, corporate tax law, company restructuring and investment tax law. Furthermore he supported clients in tax audits and tax compliance proceedings.

Publications

  • LADEMANN: Limitation of withholding tax credits, § 36a EStG, Boorberg 2019
  • LADEMANN: Handbook German limited tax liability, § 50j EStG, Boorberg 2017
  • German withholding taxes on cross-border license payments – Particularities in case of joint venture product development and engineer to order cases, IStR 2017, 572
  • Case Review: Taxation of cash compensation element in a share swap transaction (BFH of 20 October 2016), BB 2017, 613
  • Case Review: Scope of the restriction to offset losses from forward contracts within the business assets (BFH of 6 July 2016), SteuK 2016, 506
  • Case Review: Gift tax shall not be a part of the acquisition costs of a participation within the meaning of § 17 EStG (FG Nürnberg, 12 January 2016), SteuK 2016, 300
  • Losses from forward contracts within the business assets, DStR 2015, 1489
  • Merger of a US-LLC into its sister US-LLC, IWB 2012, 408, (co-author Andreas Maywald)
  • Realisation of hidden reserves based on the conclusion or revision of double taxation treaties, IStR 2012, 357
  • National Grid Indus: Effects on the German taxation of hidden reserves, DB 2012, 16 (co-author Dr. Jan Brinkmann)
  • Taxation of hidden reserves according to § 4 par. 1 clause 3 German Income Tax Act, Peter Lang 2011
  • Limitation periods in relation to taxable private gifts, Steuerberater Woche 6/2011, 276

Memberships

  • International Fiscal Association
  • Member of the Tax Committee of the German Chamber of Industry and Commerce (chapter Rheinhessen)