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Home Experts Dr. Gabriele Rautenstrauch

Dr. Gabriele Rautenstrauch

Partner


She joined WTS Group AG in Munich on September 1st, 2018 in the International Corporate Tax department. Since July 2019 Gabriele acts as Co-Head of the Global Service Line International Corporate Tax. Previously, she worked more than 15 years with KPMG WPG AG, most recently as Director of International Corporate Tax in Munich. During this time, two years secondment to DG TAXUD, European Commission, Brussels. Gabriele advises in particular globally active German groups as well as US inbound groups and carries out projects on permanent establishment issues, in the area of withholding tax, EU tax law as well as international restructurings of international groups. Furthermore, she is responsible for numerous projects in the area of DAC 6 as well as for DAC 6 compliance at WTS.  Gabriele is successfully leading WIN - Women of IFA Network in Germany.


Dr. Gabriele Rautenstrauch is an International Tax Partner at WTS in Germany and a German Certified Tax Advisor supporting German multinationals as well as US inbound groups. She has a vast experience working on projects of international restructurings of German groups, in particular carve-out of sub-groups and cross-border mergers. Furthermore her recent projects cover CFC taxation, WHT issues especially with respect to licensing, permanent establishment structuring and EU tax law.

Currently she is also leading the WTS center of excellence for DAC6 guiding German corporations and European inbound groups of all sizes through the (early) implemented DAC6 obligations in Germany and the EU. Besides, she is a regular lecturer at the Bundesfinanzakademie (tax academy of the German Federal Ministry of Finance). Gabriele is heading WIN (Women of IFA Network) Germany and publishes regularly in international tax law journals.

Tax Transformation Summit Digital Speaker (informaconnect.com)

Service(s)
International Corporate Tax Services Corporate Tax Services
Areas of Expertise
Support for German multinational groups and US inbound groups Industry: Automotive, Retail, Digital Economy
Projects in the area of BEPS, in particular implementation of BEPS Health Checks, issues relating to permanent establishments, withholding tax, CFC issues, EU tax law
International restructuring of German groups, in particular carve-out of sub-groups, cross-border mergers and support of investments abroad
Numerous projects in the field of DAC 6 (mandatory disclosure of tax arrangements) and responsible for the WTS-internal DAC 6-compliance project
Member of the Pillar 2 Focus Group
Structuring with regard to effective tax rate optimization (e.g. financing, holding, licensing, factoring)
Numerous lectures (e.g. Handelsblatt conferences, Bundesfinanzakademie, universities, IFA, client events) and publications
Education
German Certified Tax Advisor
Degree in Business Administration (Diplom-Kauffrau)
Languages
English, German
Professional Experience
Since 1 September 2018 at WTS Group AG, International Tax Services
7 years within Service Line International Tax at KPMG AG WPG, Munich
2 years delegation to DG TAXUD, European Commission, Brussels
7 years in Tax Competence Center of KPMG AG WPG, Frankfurt
4,5 years research assistant at the Chair of Business Administration, Business Taxation and Auditing at the Otto-Friedrich University Bamberg
WTS
Dr. Gabriele Rautenstrauch
Partner
WTS Global International Corporate Tax GSL Co-Head & Europe Regional Leader
Germany
​​​​​​​Friedenstraße 22
81671 München
+49 89 28646-1344
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Events with Dr. Gabriele Rautenstrauch as a speaker
Pillar Two - Deep Dive OECD Safe Harbours
08.02.2023
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Authoring and contributions by Dr. Gabriele Rautenstrauch

Temporary and permanent reliefs bring simplifications.

OECD publishes Safe Harbours for Pillar Two
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On 20 December 2021, the OECD published the model rules on global minimum taxation (“Pillar Two”), on which around 140 countries have agreed as part of the work of the OECD's Inclusive Framework.

Germany: Pillar Two (WTS Global ICT Newsletter)
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According to a German tax provision dating back to 1925 (Sec. 49 (1) No. 2 lit. f EStG), the mere fact that IP owned by foreigners is either exploited in a German permanent establishment or registered in a German register could trigger non-resident taxation in Germany, even if there is no further nexus in Germany (e.g. none of the affected parties – payer and payee – are German tax residents).

German registered IP of foreigners subject to tax in Germany
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