Dr. Benedikt Schewe

Benedikt specializes in advising on national and international corporate tax law, in particular in connection with corporate restructurings and M&A transactions.

Work highlights

• HSBC: Advising on the transfer of the business of HSBC Trinkaus & Burkhardt GmbH to a newly established German branch of HSBC Continental Europe
• Porsche: Advising on the gradual increase to the shareholding in the IT consultancy MHP to 100 percent
• Cummins: Advising on the acquisition of parts of Faurecia´s exhaust aftertreatment business in Europe and the US
• TRATON: Advising on the transfer of MAN's and Volkswagen Truck & Bus's financial services from Volkswagen Financial Services.

• thyssenkrupp: Advising on the sale of the Elevator Technology business for EUR 17.2 billion to a consortium consisting of Advent, Cinven and the RAG Foundation, the internal restructuring to separate the business and the planned (but abandoned) IPO of the Elevator Technology business.
• Uniper: advising on the sale of the majority stake in the Schkopau lignite-fired power plant
• FUNKE Mediengruppe: Advice on group restructuring
• Aperam: Advising on the acquisition of the stainless steel recycling company ELG from Franz Haniel & Cie.

• Family-owned real estate company: Advising on the demerger of the company for the purpose of separating groups of shareholders by way of real division

• Family-owned media company: Advising on group restructuring with the aim of preparing company succession and increasing investment activity

Benedikt joined Linklaters in 2016, initially as a trainee lawyer with stations in the Düsseldorf and New York offices and since 2018 as an associate. In 2022, he was appointed Managing Associate.

Benedikt studied law at the University of Osnabrück. He also worked as a research assistant at the Institute for Finance and Tax Law there during his doctoral studies.

Benedikt was admitted to the bar in 2018 and was also appointed as a tax advisor in 2021.

Benedikt regularly publishes professional articles on national and international tax law.

• Die Ermittlung der Bemessungsgrundlage der Mindeststeuer – der bereinigte Mindeststeuer-Gesamtgewinn, DB 2024 Beil. Nr. 1, S. 14 ff. (with Prof. Dr. Sebastian Benz)
• Unternehmen im Internationalen Steuerrecht, in: Mössner/Lampert u.a., Steuerrecht international tätiger Unternehmen, 6. Auflage 2023
• Änderungen des Unternehmensteuerrechts durch das Jahressteuergesetz 2022, BB 2023, S. 472 / 534 (with Dr. Julian Böhmer)
• Das BMF-Schreiben zur Option zur Körperschaftsbesteuerung (with Dr. Julian Böhmer), FR 2022, 69 ff.
• Neujustierung der Grenzen des deutschen Besteuerungsrechts durch das ATAD-UmsG und das KöMoG (with Dr. Katharina Schlücke and Dr. Julian Böhmer), FR 2021, 765
• Der Referentenentwurf des ATAD-Umsetzungsgesetzes – Gewinnausschüttungen, Veräußerungen und Umwandlungen (with Dr. Katharina Schlücke and Dr. Julian Böhmer), FR 2020, 158 ff.
• Hinzurechnungsbesteuerung seit 2001 nicht mehr von der Standstill-Klausel gem. Art. 64 Abs. 1 AEUV geschützt, Anm. zu BFH, Urt. v. 22.5.2019 – I R 11/19, in: FR 2020, S. 30 ff. (with Dr. Julian Böhmer) 
• Wirtschaftliches Eigentum an Gesellschaftsanteilen in einem mehrstufigen Unterbeteiligungsbeteiligungsverhältnis, Anm. zu FG Münster, Urt. v. 12.4.2019 – 13 K 1482/16, DStRK 2019, 297
• Zur Unionsrechtskonformität der Hinzurechnungsbesteuerung bei Zwischeneinkünften mit Kapitalanlagecharakter (with Dr. Julian Böhmer), FR 2019, 322 ff.
• Zum Verhältnis von Verrechnungspreiskorrektur und Hinzurechnungsbesteuerung, Anm. zu BFH, Urt. v. 13.06.2018 – I R 94/15, in: FR 23/2018, S. 1092 ff. (with Dr. Julian Böhmer).
• Kommentierung zu §§ 45-46 InvStG 2018, in: Bödecker/Ernst/Hartmann (Hrsg.), Beck’scher Online-Kommentar InvStG 2018, ab 1. Edition.