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Here you will find all contact details and publications of Stephan Linseisen LL.M. International Tax Law / Transfer Pricing | Global Mobility | Private Clients 23.12.2025 | Michal Fabian Kühn, Stephan Linseisen LL.M., Max Dietrich Federal Tax Court finally clarifies how payouts from US pension plans are taxed in Germany Payments from US pension plans, including the 401(k) plan type, are not treated as a capital gain. Instead, they are recognized as pension payments and are subject to the… Tax Law | International Tax Law / Transfer Pricing 02.12.2024 | Michal Fabian Kühn, Stephan Linseisen LL.M. Annual Tax Act 2024: Foreign retirement plan reforms Germany’s Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country’s Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2… International Tax Law / Transfer Pricing 18.04.2024 | Michal Fabian Kühn, Stephan Linseisen LL.M. New Rules on Taxing Foreign Currency Gains in Private Assets Investing private wealth, savings or assets in foreign currencies can make good economic sense. In practice, it has become an established means of diversifying…
