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Dr Ulf Andresen

Partner
About

Dr Ulf Andresen advises on all aspects of domestic and international tax law. His clients include German and international corporations and partnerships and in particular domestic and foreign permanent establishments. He focuses on all aspects of transfer pricing including in particular Advance Pricing Agreements, the taxation of permanent establishments, the management of tax audits including Joint Audits. He also provides advice on tax audits and tax litigation, as well as general advice on corporate tax including on tax compliance management systems.

Ulf focuses on the effective management of tax audits and taxation matters in relation to permanent establishments based on a very sound understanding of the administrative framework in tax matters. He also has profound experience in advising financial institutions in controversial tax matters extending to tax audits or mitigating procedures in other jurisdictions such as France, Italy or the UK.

In tax audits, Ulf negotiates with the tax authorities and represents clients in administrative and legal proceedings.

Ulf heads the transfer pricing team of DLA Piper in Germany.

Professional QualificationsSteuerberater registered with Steuerberaterkammer Hessen

EXPERIENCE

  • Initiating and advising in first Danish-German Joint Audit thereby assisting a pharmaceutical company in avoiding double taxation in complex tax structure.
  • Leading the litigation against the assessment of transfer pricing documentation penalties within the meaning of section 162 (4) General Tax Code (“Abgabenordnung”) for a US-multinational.
  • Designing and implementing a new global transfer pricing system across four continents for one of the largest asset management companies in Europe.
  • Transformation of a six years-pending application process for an Advance Pricing Agreement into an agreement consisting of a MAP agreement and an APA agreement covering a period of 14 years. The transformation was achieved within ten months.
  • Advising numerous banks in controversial transfer pricing audits and in tax audits on all aspect of the taxation of a PE including in France, Italy and the UK.
  • Advising several insurance companies in transfer pricing matters in relation to the Authorised OECD Approach and how its German interpretation applies to foreign-based insurers including Advance Pricing Agreements and Mutual Agreement Procedures under the EU Arbitration Convention.
  • Initiating and advising on corresponding adjustments within the meaning of Art. 9 (2) OECD-MTC in Germany and other EU countries and thus avoiding a mutual agreement procedure.
The above list includes matters completed whilst Ulf was in his previous employ.
Languages
  • German
  • English
Education
  • European Business School, Ph.D.
  • American Graduate School of International Management (AGSIM), “Thunderbird”, Phoenix, Arizona
  • Burgundy Business School, Dijon


    European Business School, Business Administration

Awards

  • JUVE Handbook Tax 2021: Frequently recommended for Transfer Pricing
  • Legal 500 Germany 2022: Recommended for tax law; “Superior conceptual approach to transfer pricing, very good tactical negotiator.”
  • Handelsblatt in cooperation with Best Lawyers 2023: Recommended for tax law
  • ITR EMEA Tax Awards 2021: Awarded as Transfer Pricing Practice Leader of the Year
  • Euromoney Expert Guides Transfer Pricing: Nominated one of the “Leading Transfer Pricing Advisors in Germany” consecutively in 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005. (www.expertguides.com)
  • World TP 2020, The guide to the world’s leading transfer pricing practices by International Tax Review: “Highly regarded” (www.itrworldtax.com)

Publications

  • Weshalb der I. BFH-Senat das Urteil des FG Münster vom 7.12.2016 aufheben sollte, in: Die Unternehmensbesteuerung 2021 p. 271-274
  • Unrühmliches „Ende einer Dienstfahrt“ - Verfassungswidrigkeit des BFH-Urteils I R 73/16 und Unwirksamkeit des BFH-Urteils I R 32/17, in: Die Unternehmensbesteuerung 2021 p. 237-241
  • Die Verwaltungsgrundsätze 2020 - zwischen Scylla und Charybdis, in: Internationales Steuerrecht 2021 p. 308-316 (with Florian Hader and Thore Holtrichter)
  • Transfer Pricing – Dealmaker und Dealbreaker, in: Berater-Magazin 03/2021, p. 10-11
  • German-Source IP Taxation: Developments and Concerns, in: Tax Notes International Volume 101, No. 9, March 1, 2021, p. 1163-1168 (with Raimund Behnes, Wolfgang Reul and Thore Holtrichter)
  • BFH-Urteil vom 27. November 2019 – „In dubio pro fisco germano“ oder „Vom Fremdvergleich zum hinkenden Rechtsfolgenvergleich“, in: Deutsches Steuerrecht 2021 p. 65-74 (with Thore Holtrichter)
  • Ende der Diskussion über den in Deutschland Steuersystem-fremden Price-Setting-Approach, in: Die Unternehmensbesteuerung 2021 p. 17-20 (with Rainer Hartmann)
  • Germany’s Source Taxation Conundrum, in: Tax Notes International Volume 100, No. 10, December 7, 2020, p. 1325-1327 (with Wolfgang Reul and Thore Holtrichter)
  • Skandal im Sperrwirkungsbezirk, in: Die Unternehmensbesteuerung 2020 p. 685-689
  • Extraterritoriale Einkünfteabgrenzung, Bestimmung des Anteils der Einkünfte iSd § 49 Abs. 1 Nr. 2 Buchst. f Doppelbuchst. aa EStG aus Vermietungen und Verpachtungen zwischen zwei ausländischen verbundenen Unternehmen, in: Internationales Steuerrecht 2020, p. 833-840 (with Thomas Gericke, Wolfgang Reul and Thore Holtrichter)

Prior Experience

  • November 2019 - present, Tax Advisor, DLA Piper UK LLP, Frankfurt, Head of Transfer Pricing Germany
  • September 2013 - October 2019, Partner at a leading international professional services network in Frankfurt
  • July 2004 - August 2013, Partner at a leading international professional services network in Frankfurt

Lecturer

  • Lecturer at the Federal Finance Academy, i.e. the training institution for tax auditors run by the Ministry of Finance

Memberships And Affiliations

  • Hessian Chamber of Tax Advisors
  • International Fiscal Association, German Branch
  • (Institute of) Chartered Accountants Australia & New Zealand

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