Rainer Hartmann LL.M.

Senior Associate
Frankfurt
About

Rainer Hartmann works at DLA Piper in the areas of "M&A Tax", "International Tax" and "Transfer Pricing". As a Certified German Tax Advisor (Steuerberater) and Certified Advisor for International Tax Law (Fachberater für Internationales Steuerrecht), his advisory focus is on international corporate and group tax law and includes the following fields of activity in particular: Conducting tax due diligence audits, tax advice in the area of contract drafting (SPA, APA), tax advice in connection with national and international restructuring projects, transfer pricing tax controversy (i.e. in particular advice in connection with tax audits, appeal and court proceedings) as well as tax-related ad hoc advice, particularly in the areas of double tax treaty law, permanent establishments, accounting & valuation, wage tax and RETT.

His clients include companies from the following business areas: Automotive; Industrials; Infrastructure, Construction & Transport; Technology; Real Estate.

Areas of FocusIndustrialsInfrastructure, Construction and TransportMedia, Sport and EntertainmentReal EstateTax
Professional QualificationsSteuerberater registered with Steuerberaterkammer Hessen

EXPERIENCE

  • Creation of the transfer pricing model for one of the world's largest manufacturers of electric cars for its expansion in Germany.
  • A large number of successfully completed transfer pricing tax audits, in particular in the automotive sector.
  • Tax court proceedings in defense of the intra-group transfer pricing model.
  • Large-scale payroll tax disclosure proceedings due to a large number of cross-border employee assignments.
  • Restructuring project in the context of a trust model (incl. binding ruling from the German tax authorities).
  • Tax structuring in the area of hybrid financing of local subsidiaries.
  • Fiscal court proceedings for the purpose of submission to the ECJ for a preliminary ruling in connection with § 6a German RETT Act.
 

Languages
  • German
  • English

Awards

  • Best Bachelor Thesis in Tax Law Award, 2013 - “The place of taxation within chain transactions”
    • Education
    • Vienna University of Economics and Business, LLM, 2016
    • Vienna University of Economics and Business, BSc Economics, 2014
    • Vienna University of Economics and Business, LLB, 2012

    Publications

    • Die digitale Betriebsstätte – Aktuelle Entwicklungen, in: IWB 04/2018, NWB-Verlag
    • Ende der Diskussion über den in Deutschland Steuersystem-fremden Price-Setting-Approach, in: Die Unternehmensbesteuerung 2021, S. 17-20
    • ·§ 1 Abs. 3d AStG ist nicht der Einfachheit letzter Schluss – ein Petitum für Safe-Harbour-Zinssätze, in: Betriebs-Berater 2025 (Heft 21), Seite 1200-1203)

    Seminars

    • Lectures at the annual conference by the Betriebs-Berater “Frankfurter Verrechnungspreis-Konferenz”
    • Lectures as part of the DLA Piper webinar series "Transfer Pricing Insights"
     

    Prior Experience

    • Since 2020: (Senior) Associate at DLA Piper in Frankfurt in the area of „International Tax & Transfer Pricing" 
    • 2017-2019: (Senior) Consultant at PwC in Frankfurt in the area of "Tax/Transfer Pricing"
     

    My latest insights

    News

    DLA Piper advises BMW and Mercedes-Benz on the sale of FreeNow to Lyft

    16 April 2025 .2 minute read

    News

    DLA Piper advises Keensight Capital on the acquisition of a majority stake in ACTICO Group

    17 March 2025 .3 minute read

    News

    DLA Piper advises GMT on the sale of its aerospace division

    18 February 2025 .2 minute read

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    Connect

    Phone

    +49 69 271 33 306
    (Work, Frankfurt)
    + 49 172 21 34 365
    (Work)