Haakon Michling

Dr. Haakon Richter

Tax Associate, Düsseldorf

Overview

Professional experience

Education and qualifications

Published works

Overview

Dr. Haakon Richter specializes in advising on national and international corporate tax law,. The special focus is on national and cross-border reorganisations and M&A transactions as well as their tax structuring.

Professional experience

Haakon has been working at Linklaters since 2018, joining as a Research Assistant and Trainee and since 2021 as an Associate.

Education and qualifications

Haakon studied law at the University of Muenster and the University of Waikato in New Zealand.

He speaks German and English.

Published works

Dr Haakon Richter regularly publishes on tax topics. Recently, he has inter alia published the following:

  • Die Ermittlung des Steuertarifs der Mindeststeuer sowie der zusätzlichen Steuererhöhungsbeträge (with Dr. Magdalena Schwarz), Der Betrieb, Beilage Nr. 1 zu Heft 13, S. 33 ff.
  • Rückstellungsbildung für Verpflichtungen aus einem Kundenkartenprogramm, BFH v. 29.9.2022 – IV R 20/19; DStR 5/23, 58 ff.
  • Anm. zu FG Hessen: Realteilung zum Buchwert beim Erwerb und späterer Einziehung eigener Anteile, DStRK 2022, 273
  • Rückstellungen für öffentlich-rechtliche Verpflichtungen in der Steuerbilanz, LIT Verlag, 2020
  • Zur steuerlichen Behandlung einer Sachausschüttung in Form einer offenen Gewinnausschüttung (gemeinsam mit Dr. Julian Böhmer), DStRK 2019, 9