Dr. Julian Böhmer

Julian is a tax partner in our Düsseldorf office with over 10 years of experience specializing in managing the complex tax issues of domestic and multinational corporate clients, banks and financial sponsors. His expertise includes all areas of tax law with a particular focus on tax structuring of domestic and cross-border M&A transactions, corporate reorganisations, initial public offerings and joint ventures. He regularly advises clients on binding rulings requests and tax audits as well as on post-closing M&A disputes involving tax claims. Julian works with clients from a wide range of sectors, including automotive, chemicals, energy, industrials and financial services

Julian was recently awarded as Tax Rising Star of the year 2024 (Legal 500 Germany Awards 2024).

Work highlights

Representative experience includes advising:

• Covestro: on the acquisition of the Resins & Functional Materials business of Royal DSM
• Daimler: on the spin-off of a majority stake in Daimler Truck AG and the related listing of Daimler Truck Holding AG
• Deutsche Börse: on the proposed all-share merger of equals with London Stock Exchange Group
• E.ON: on its asset swap with RWE consisting of i.a. the acquisition of innogy SE and the sale of the entire renewables business of innogy and E.ON to RWE AG; on the disposal of parts of its heating electricity business to Lichtblick SE; on the acquisition of all shares in Klarsolar GmbH
• Fresenius: on the acquisition of a majority stake in mAbxience Holding S.L.; on the deconsolidation of Fresenius Medical Care AG & Co. KGaA by way of a change of legal form into an AG
• FUNKE Mediengruppe: on various group restructurings and the acquisition of the regional newspapers “Hamburger Abendblatt“ and “Berliner Morgenpost“ as well as the programming guides and women`s magazines from Axel Springer SE
• HSBC: on the acquisition of the shares in HSBC Trinkaus & Burkhardt AG from LBBW and on the restructuring of its German business, including the transfer of the business to a German branch of HSBC Continental Europe
• Jakobus Stiftung: advising on the comprehensive reorganisation of the Aldi Nord group of companies (including the level of the Stiftungen)
• Porsche Automobil Holding: on the partial disposal of the shareholding in PTV Group to funds advised by Bridgepoint
• thyssenkrupp: on the disposal of the Brazilian steel mill tk CSA to Argentinian steelmaker Ternium; on the planned joint venture for its European flat steel operations with Tata Steel Europe and the internal restructuring to separate the business; on the planned division of the group into two independent companies thyssenkrupp Materials AG and thyssenkrupp Industrials AG; on the EUR 17.2bn disposal of its Elevator Technology business to a consortium consisting of Advent, Cinven and RAG-Stiftung, the internal restructuring to separate the business and the planned (but abandoned) IPO of the Elevator Technology business; on the IPO of thyssenkrupp nucera AG & Co. KGaA
• Vodafone: on the IPO of Vantage Towers AG; on the formation of a joint venture with GIP and KKR for the takeover of Vantage Towers AG, the takeover offer to the remaining Vantage Towers shareholders and the integration of Vantage Towers by domination and profit and loss pooling agreement; on the establishment of a joint venture for the deployment of fibre in Germany with Altice group
• Volkswagen: on the IPO of Dr. Ing. h.c. F. Porsche AG; on the disposal of the shares in listed Renk AG to funds advised by Triton

Julian is with Linklaters since 2012 and was appointed Managing Associate in 2016, Counsel in 2021 and Partner in 2024. He is also a lecturer in tax law at Bielefeld University.

He is a member of the International Fiscal Association and the Young IFA Network Germany (former member of the federal board for region Rhineland and Westphalia) as well as the Fachinstitut der Steuerberater.

Julian was recently awarded as Tax Rising Star of the year 2024 (Legal 500 Germany Awards 2024).

Julian is with Linklaters since 2012. He was appointed Counsel in 2021 and Partner in 2024. He is also a lecturer in tax law at Bielefeld University.

He is a member of the International Fiscal Association and the Young IFA Network Germany (former member of the federal board for region Rhineland and Westphalia) as well as the Fachinstitut der Steuerberater.

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

• Transaktionen unter dem MinStG – Share Deal, Asset Deal und Mindeststeuer-Reorganisation, DB Beilage Nr. 1 2024, 65 ff. (with Dr. Magdalena Schwarz)
• Sonderkonstellationen im MinStG – Transparente Einheiten, Staatenlose Einheiten und Einheiten mit außenstehenden Gesellschaftern, DB Beilage Nr. 1 2024, 56 ff. (with Dr. Magdalena Schwarz)
• Funktionsweise, Steuersubjekt und Erhebung der Mindeststeuer, DB Beilage Nr. 1 2024, 4 ff. (with Prof. Dr. Sebastian Benz and Dr. Magdalena Schwarz)
• Der neue Anwendungserlass zum Außensteuergesetz, IWB 2024, 53 ff. (with Dr. Ronald Gebhardt and Sebastian Krüger)
• ESG im Steuerrecht, DB Beilage Nr. 2 2023, 7 f. Beilage (with Dr. Christian Hundeshagen)
• Steuerliche Aspekte bei der Strukturierung von IPOs, in: Seiler/Ghassemi-Tabar/Rath/Rattka, IPO- und Kapitalmarktreife, (with Prof. Dr. Sebastian Benz)
• Änderungen des Unternehmensteuerrechts durch das Jahressteuergesetz 2022 – Teil I und Teil II (with Dr. Benedikt Schewe), BB 2023, 472 ff.; 534 ff. 
• Kommentierung von § 22 UmwStG in Widmann/Bauschatz, Kommentar zum UmwStG, 1. Auflage 2022 (with Christian Wegener)
• Der Entwurf der sog. „Unshell“-Richtlinie als Teil der EU-Initiative „Eine Unternehmensbesteuerung für das 21. Jahrhundert“ (with Prof. Dr. Sebastian Benz), DB 2022, 1028 ff.
• Das BMF-Schreiben zur Option zur Körperschaftsbesteuerung (with Dr. Benedikt Schewe), FR 2022, 69 ff.
• Kommentierung von § 1a KStG in Mössner/Oellerich/Valta, Körperschaftsteuergesetz Kommentar, 5. Auflage 2021
• Die Körperschaftsteuer-Option nach § 1a KStG n.F. im internationalen Steuerrecht – Überblick anhand von Beispielsfällen (with Moritz Mühlhausen und Dr. Florian Oppel), ISR 2021, 388 ff.

• Neujustierung der Grenzen des deutschen Besteuerungsrechts durch das ATAD-UmsG und das KöMoG (with Dr. Katharina Schlücke and Dr. Benedikt Schewe), FR 2021, 765 ff.

• Das Steueroasen-Abwehrgesetz (with Prof. Dr. Sebastian Benz), Der Betrieb 2021, S. 1630 – 1636

• ATAD-Umsetzungsgesetz: Der Gesetzentwurf zur Vermeidung steuerlich hybrider Gestaltungen (with Prof. Dr. Sebastian Benz), Der Konzern 2020, 240 ff.
• Der Referentenentwurf des ATAD-Umsetzungsgesetzes – Gewinnausschüttungen, Veräußerungen und Umwandlungen (with Dr. Benedikt Schewe und Dr. Katharina Schlücke), FR 2020, 164 ff. 
• Die neue Hinzurechnungsbesteuerung für Beteiligungen an ausländischen Zwischengesellschaften (with Dr. Florian Oppel), IWB 2020, 5 ff.
• Teilkommentierung von § 6 AStG in Flick/Wassermeyer/Baumhoff/Schönfeld, Kommentar zum Außensteuerrecht, 91. Ergänzungslieferung November 2019
• Zur Unionsrechtskonformität der Hinzurechnungsbesteuerung bei Zwischeneinkünften mit Kapitalanlagecharakter (with Dr. Benedikt Schewe), FR 2019, 322 ff.
• Kommentierung von Art. 2 Abs. 4, Vor Art. 7 und 8 sowie Art. 7 und 8 ATAD, in: Hagemann/Kahlenberg, Anti-Tax Avoidance Directive (ATAD) Kommentar, Herne 2019 (with Dr. Ronald Gebhardt and Sebastian Krüger)
• Besteuerung digitaler Unternehmen (with Dr. Sebastian Benz), DB 2018, 1233 ff.
• Base Erosion and Profit Shifting (Kapitel 14), in: Wassermeyer/Andresen/Ditz, Betriebsstätten-Handbuch, 2. Auflage 2018