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Thore Holtrichter

Thore Holtrichter LLB, LLM

Senior Associate
I am dedicated to developing efficient and effective tax structures for multinational and mid-sized businesses including controversy and defense strategies in order to enable my clients to focus on what they do best: their business.
About

Thore Holtrichter is a German qualified tax advisor, with more than 9 years' experience advising multinationals and medium-sized businesses in transfer pricing and international and German tax matters (inbound & outbound).

Thore's practice focuses on the design and implementation as well as the defense of group tax structures in tax and transfer pricing controversy situations.

His clients include companies in a range of sectors including Financial Services, Industrials, Real Estate, Technology, Life Sciences, Insurance, Consumer Goods, Food and Retail and Infrastructure, Construction and Transport.

Thore is particularly experienced in the strategic planning and management of court litigation procedures in the EU (direct) tax and internal market context, inter alia leading to the judgment of the European Court of Justice in Case C-613/16, Juhler Holding.

Having gained significant experience in transfer pricing and international and EU taxation, he provides holistic advice to multinational clients covering the full range of corporate tax services including subjects such as global mobility and wage tax, real estate transfer tax, withholding tax and VAT.

Thore regularly writes on international tax and transfer pricing topics.

Professional QualificationsSteuerberater registered with Steuerberaterkammer Hessen

EXPERIENCE

  • Successful tax audit defense / administrative appeal procedure for US multinational in relation to an alleged multi-million EUR transfer of business function out of Germany.
  • Tax audit preparation for US multinational in relation to multi-billion USD IP-onshoring including global value chain and DEMPE analyses and re-assessment of intercompany debt financing arrangements.
  • Transfer pricing structuring and assessment of intercompany financing arrangements in relation to inbound and outbound private equity / debt investments in the (renewable) energy and real estate sectors and transfer pricing aspects of third-party bond financing.
  • Transfer pricing advice on the restructuring of a financial institution in respect of disentangling complex series of financial transactions involving insolvency law considerations in Germany, Luxembourg, UK and the US.
  • Self-Disclosure in relation to German wage tax obligations for C-Level management of foreign multinational.
  • Design and implementation of tax and transfer pricing model for EU-wide distribution activities of a German-based wholesaler involving 10 jurisdictions.
Languages
  • English
  • Dutch
  • German
Education
  • Maastricht University, LL.M. Dutch Law – Commercial and Corporate Law (Nederlands Recht - Handels- en Ondernemingsrecht), 2012
  • Maastricht University, LL.M. International and European Tax Law, 2012
  • Maastricht University, LL.B. European Law School, 2009

Awards & Recognitions

  • Handelsblatt in cooperation with Best Lawyers 2023: Recognised as “one to watch” for tax law

Publications

  • Dr. Ulf Andresen/Thore Holtrichter, „Suspension of the court litigation in cases of parallel mutual agreement procedures“, Internationales Steuerrecht 2020/2, 59
  • Stephan Strothenke/Thore Holtrichter, „Allocation rules in the draft ordinance on the allocation of profits to permanent establishments”, NWB Unternehmensteuern und Bilanzen, StuB 2013/19, 730
  • Die Verwaltungsgrundsätze 2020 - zwischen Scylla und Charybdis, in: Internationales Steuerrecht 2021, p. 308-316 (with Florian Hader and Dr. Ulf Andresen)
  • 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 Dr. Ulf Andresen)
  • 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 Dr. Ulf Andresen)
  • Germany’s Source Taxation Conundrum, in: Tax Notes International Volume 100, No. 10, December 7, 2020, p. 1325-1327 (with Wolfgang Reul and Dr. Ulf Andresen)
  • 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 Dr. Ulf Andresen)

Prior Experience

  • 2012 to 2017, Consultant (International Tax & Transfer Pricing), German based mid cap accountancy and tax advisory firm
  • 2017 to 2019, Senior Consultant/Manager, Transfer Pricing, Frankfurt based Big Four

Memberships And Affiliations

  • Hessian Chamber of Tax Advisors (Steuerberaterkammer Hessen)
  • International Fiscal Association

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