Dieter Lübbehüsen

Dieter Lübbehüsen advises German and foreign clients from various segments on all issues of national and international tax law. His special areas include the taxation of open-ended investment funds and their investors. Dieter Lübbehüsen has extensive experience in solving tax problems arising from the structuring of open-ended investment funds, against a background of international and national (foreign) tax law, tax planning for domestic and foreign investors, also in relation to real estate investments in Germany and abroad. He also has experience in the taxation of financial products and charitable organizations.

After working in administration (most recently as tax inspector of large businesses in South Hesse and audit official at the German Federal Court of Auditors), Dieter Lübbehüsen worked as a tax consultant for twelve years in two major international law firms from England and the USA, most recently as partner.

Publications of note:

  • Co-editor of the (first detailed and complete) Commentary on the Investment Act (InvG)/Investment Tax Act (InvStG)] in the „yellow series“ published by C.H. Beck, 2010
  • „Nichtanwendbarkeit des InvStG auf ausländische Personengesellschaften“ [Non-applicability of the Investment Tax Act (InvStG) to foreign partnerships], FR 2006, p. 126 ff.
  • „Halbeinkünfteverfahren im Investmentsteuerrecht – Korrektur tut not!“ [Half-income procedure in investment tax law – correction urgently needed!], DStR 2004, 981
  • Co-author in „Besteuerung offener Immobilienfonds“ [Taxation of open-ended real estate funds], Handbuch der Immobilienwirtschaft, ed. Rudolf Müller, Cologne, 2004
  • „InvStG – Änderungen gegenüber dem Regierungsentwurf“ [Investment Tax Act (InvStG) – amendments compared to the government draft], DB 2004, p. 268
  • „Geplante Änderungen nach dem Referentenentwurf zum InvStG“ [Proposed amendments according to the government draft on the Investment Tax Act (InvStG)], DB 2003, p. 1696
  • „Vermögensanlage in in- und ausländischen Dachfonds – Kernpunkte der Ertragsbesteuerung“ [Investment in domestic and foreign funds of funds – core elements of income taxation], IStR 2003, p. 397 ff.
  • Commenting on the entire tax law section of the Investment Companies Act (KAGG) in the (standard) commentary on the KAGG and Foreign Investment Act, published in the „yellow series“ by C.H. Beck in 2003




Twitter LinkedIn Facebook Youtube
© 2017 WTS Group AG Steuerberatungsgesellschaft. All rights reserved.