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Pascal Hornstein

Dr Pascal Hornstein

Senior Associate
About

Dr Pascal Hornstein is an international tax lawyer who advises foreign companies on their business in Germany and assists German clients with their activities abroad. Many clients appreciate his knowledge of German, English, French, Spanish and Italian, which facilitates communication with many stakeholders.

His practice includes international tax planning and cross-border restructurings, including M&A tax. A particular focus of his practice is tax audits. These often lead to criminal proceedings and tax disputes. Pascal Hornstein represents his clients in tax courts and conducts internal investigations.

Pascal is probably the youngest person in Germany becoming dual qualified attorney and tax advisor at the age of 25.

Areas of FocusTax
Professional QualificationsRechtsanwalt admitted with Rechtsanwaltskammer Frankfurt am MainSteuerberater registered with Steuerberaterkammer South Baden

EXPERIENCE

  • Advising a US multinational group on imported hybrid mismatches and DAC 6 notification obligations.
  • Conduct internal investigations at the German subsidiary of a Swedish multinational group regarding taxation of company cars.
  • Advising a French Private Equity Investor on the acquisition of a multinational IT business.
  • Advising a German group in the electromobility sector on a SPAC transaction by a US investor (with former law firm).
  • Advising a variety of clients on permanent establishments, expat taxation, cross-border dividends, royalties and withholding taxes.
Languages
  • German
  • English
  • French
  • Spanish
  • Italian
Education
  • University of Zurich, Doctoral Research in International Taxation, 2023
  • Higher Regional Court of Karlsruhe, Second State Examination, 2019

  • Rome Business School, Master in Political Marketing, First State Examination, 2017

  • University of Mannheim, LL.B. Business Law and Economics, 2015

  • University of Mannheim, LL.B. Business Law and Economics, 2015

Publications

  • Various publications on international and German inheritance tax in the journal nwb erben & vermögen

  • Comments on VAT liability of board members and real estate transfer tax in the journal BetriebsBerater

  • Comment on the concept of economic employer and wage tax withholding in case of international intra-group transfer of workers in the journal IStR

  • Comment on foreign currency loans in the journal DStRK

Seminars

  • Presentation “Corporate Taxation in Germany” in Spanish language at the Spanish Embassy in Berlin and ICEX

Prior Experience

  • 2023 - Secondment for several months to DLA Piper Ireland, Dublin

  • Since 2022 - Senior Associate DLA Piper UK LLP, Frankfurt

  • 2019 - 2022 - Associate, International Law Firm in Stuttgart, Germany

  • 2017 - 2019 - Legal Traineeship, inter alia Swiss Law Firm, European Union, Brussels, Ministry of Finance Baden-Württemberg

  • 2017 - 2019 - Regional Tax & Accounting Firm, Baden-Württemberg

  • 2015 - 2016 - Tax Law Boutique, Mannheim

  • 2013 - Internship in a Spanish law firm, Valencia  

  • 2014 - Internship in a Big Four Accounting Firm, Audit Financial Services, Frankfurt

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