LEGAL AREA

• Tax Law
• Finance Law

 

FOCUS AREA

• Real Estate Tax
• Real Eastate and Corporate Finance
• M&A Tax
• Tax Audits / Tax Litigation

 

CLIENTS

• German and International Companies
• Real Estate Companies
• Financier
• Private Clients

 

PUBLICATIONS

• Schweitzer/Hawlitschek, Validity under standard terms law of a rent adjustment clause with unilateral right of determination, note on Federal Court of Justice (BGH), judgment of 9 May 2012 – XII ZR 79/10, ZfIR 2012, 596
• Hawlitschek, Thoughts on the planned (alleged) extension of the domestic concept for income tax purposes, IStR 2015, 413
• Hawlitschek, Pitfalls from the tax authorities’ perspective in the service of tax assessments under the Administrative Service of Documents Act pursuant to Sec. 122 (5) AO, DStR 2015, 21
• Hawlitschek, The isolating approach and its scope of application, IStR 2016, 177
• Hawlitschek, The 2016 amending protocol to the Germany–Netherlands tax treaty – what took long, turns out even better?, IStR 2016, 537
• Engers/Hawlitschek, Letting of a shopping centre including advertising and promotional activities – private asset management and not a trade or business, note on Federal Fiscal Court (BFH), judgment of 14 July 2016 – IV R 34/13, NZM 2017, 85
• Tax tricks with patents – the tax authorities expect additional revenue of EUR 900 million, Frankfurter Allgemeine Zeitung, 24 May 2017
• Hawlitschek, Effects of the Multilateral Instrument on the Germany–Netherlands tax treaty, IStR 2018, 11
• Winheller/Geibel/Jachmann-Michel, Gesamtes Gemeinnützigkeitsrecht (Comprehensive Law of Non-Profit Organizations), 3rd edition, 2023 – Commentary on §§ 20, 44, 44a, 44b, 48 ff. EStG; §§ 2, 2a, 3, 11 GewStG; § 18 RennwLottG; §§ 3, 5a KraftStG; § 3 VStG and municipal charges
• Hawlitschek/Hillers, Allocation of taxing rights for stock options and other employee participations in case of change of residence, note on BFH, judgment of 21 Dec 2022 – I R 11/20, BB 2023, 1059
• Hillers/Hawlitschek, Calculation of creditable U.S. taxes under Article 23 DBA-USA in conjunction with Sec. 34c EStG, note on BFH, judgment of 15 Mar 2023 – I R 8/20, EStB 2023, 251
• Bärsch/Hawlitschek/Nußbaum, The FASTER Directive proposal for an EU-wide simplified withholding tax procedure – assessment of the Commission’s draft of 19 June 2023, IWB 2023, 734
• Oppel/Martini/Oertel, Internationales Steuerrecht, 2025 – Commentary on § 3 Nr. 29, Nr. 42, Nr. 44, Nr. 55e, Nr. 61, 64 EStG

 

OTHER

• Lecturer at the Institute for Law and Finance, Goethe University Frankfurt am Main
• Mr Hawlitschek also advises in English