Dr. David Heckerodt

Dr. David Heckerodt

Tax Advisor, Diplom-Finanzwirt (FH), Master of Arts
Associated Partner

Dr. David Heckerodt

Tax Advisor, Diplom-Finanzwirt (FH), Master of Arts
Associated Partner

Berlin

+49 30 210020-179
+49 30 210020-100
david.heckerodt@fgs.de

Bonn

+49 228 9594-0
+49 228 9594-100
Vita

Tax advisor since 2026

2010 – 2015 Studied at the University of Applied Sciences for Finance and Justice of Rotenburg a.d. Fulda (Diplom Finanzwirt [FH])
2017 – 2020 Studied at Aalen University of Applied Sciences (M.A.)
2021 – 2023 Doctorate at the European University Viadrina in Frankfurt (Oder) (Dr. rer. pol.)

2010 – 2015 Employed at the tax office of Kassel II
2015 – 2016 Federal tax auditor at the Federal Central Tax Office in Bonn
2016 – 2018 Employed at the tax office of Bruchsal and the regional tax office of Karlsruhe
2018 – 2024 Federal tax auditor at the Federal Central Tax Office in Bonn (trade directorate)
2024 – 2026 Employed at the Federal Ministry of Finance in Berlin

Joined Flick Gocke Schaumburg in 2026

 

Subject-matter expert for NWB/Knoll

Lecturer at the University of Augsburg
Lecturer at the German Federal Finance Academy at the Federal Ministry of Finance

Member of the International Fiscal Association (IFA)

Industries
Automotive Chemistry and Pharmaceuticals Digital Economy and Telecommunications Commerce
Publications
    Integration der US-Mindeststeuer in die OECD-Mindeststeuer – Das Side-by-Side Package
    IStR 2026, 465
    (Heckerodt/Rieck)
    Der „richtige“ Fremdvergleichspreis durch Nachdenken mittels betriebswirtschaftlicher Methoden
    DB 2026, 1640
    (Heckerodt/Stein)
    Passive Entstrickung nach den BFH-Urteilen vom 19.11.2025 (I R 41/22 und I R 6/23) – Existenz geklärt und Voraussetzungen konturiert: Was folgt für die Praxis?
    ISR 2026, 241

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