Dr Fabian Lutz

Fabian specialises in providing tax advice on domestic and cross-border restructurings as well as on the structuring of domestic and cross-border M&A and private equity transactions. Fabian also advises in the private clients sector.

Work highlights

• BVV: Advising Germany’s largest pension fund on the outsourcing of administrative services to a service company under reorganisation law.
• Börse Stuttgart: Advising on the expansion of the strategic partnership with Axel Springer and the SBI Group.
• Deutsche Beteiligungs AG: Advising on various projects with regard to acquisition structuring as well as structuring and implementation of co-investment and/or re-investment programmes.

Fabian has been working at Linklaters since 2020, first as Tax Assistant and since 2022 as Associate. Previously, he was a research assistant at the Chair of Business Taxation at Friedrich-Alexander-Universität Erlangen-Nürnberg and a doctoral scholarship holder of TaxFACTs – Research Centre for Taxation at Friedrich-Alexander-Universität Erlangen-Nürnberg.

Fabian completed his studies in business administration at the Friedrich-Alexander University Erlangen-Nürnberg, with stays abroad in the USA and Australia, with a Master of Science (M.Sc.) in Finance, Auditing, Controlling, Taxation with a focus on tax law and subsequently completed his doctorate at the Chair of Business Taxation (Prof Dr Wolfram Scheffler) at the Friedrich-Alexander University Erlangen-Nürnberg. In addition, he completed a Master of Laws in Tax Law (LL.M.) at Universität des Saarlandes.

Fabian is admitted as Steuerberater (certified tax advisor).

Recent publications by Fabian include:

• Das XML-basierte Country-by-Country-Reporting - Neuerungen, Möglichkeiten und Herausforderungen, in: SWI – Steuer und Wirtschaft International 2021, p. 256-268, together with Prof Dr Andreas Seebeck
• Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings, dissertation, Berlin, 2020
• OECD veröffentlicht aktualisierte Guidance zum Country-by-Country-Reporting, in: IStR – Internationales Steuerrecht 2020, p. 55-59, together with Prof Dr Andreas Seebeck
• Erste empirische Analysen von aggregierten Country-by-Country-Reports, in: SWI – Steuer und Wirtschaft International 2019, p. 438-450, together with Prof Dr Andreas Seebeck

• Country-by-Country Reporting: Herausforderungen und Möglichkeiten einer automatisierten ersten Risikoeinschätzung - Zum Anwendungsbereich der Tabelle 3 sowie zum Einsatz von Text Mining Verfahren zur automatisierten ersten Risikoeinschätzung, in: IStR – Internationales Steuerrecht 2019, p. 535-543, together with Prof Dr Andreas Seebeck