Dr Claus Ritzer is a German-qualified tax advisor and an Expert Advisor on International Tax Law (Fachberater für Internationales Steuerrecht) with Flick Gocke Schaumburg (FGS). His clients are listed groups (including DAX-30 companies) and family-owned businesses operating in a wide range of business sectors (e.g. IT, pharmaceutical, chemical, engineering, energy, automotive).
His practice area covers the taxation of companies and groups in both a German and an international context. He specialises in group taxation and structuring of national and multinational groups (under the German Reorganization Tax Act). So a major part of his daily work involves business taxation and structuring advice. Here the team analyses, for example, the potential for tax optimization in cross-border group taxations (such as tax groups), explores structuring options regarding the taxation of dividend income and capital gains, and develops concepts to optimize the taxation of intra-group or extra-group debt financing.
Dr Ritzer is a trusted advisor to family-owned businesses. In particular, he advises them on their choice of legal form and the development of their business structure, the separation of family branches and the partitioning of family-owned businesses. FGS advises on share transfers to other family members or third parties, in return for payment or free of charge, and on financing issues or international aspects such as family members moving abroad.
Corporate groups regularly call upon Dr Ritzer's expertise as an advisor on tax issues in the context of large-scale German and cross-border transactions. He also assists small and medium-sized enterprises and family-owned businesses with their growth and succession plans, advising them on the tax structuring of mergers & acquisitions and joint ventures in addition to private-equity and venture-capital transactions. He provides support on complex corporate reorganizations and conversions, including restructuring companies or business groups as tax-efficiently as possible. He also helps to minimize RETT.
Dr Ritzer is a lecturer at the University of Bamberg and a frequent speaker on corporate-tax matters. He regularly publishes books and articles on recent developments in the field of corporate taxation with the most renowned publishers, see e.g. his comments in Rödder/Herlinghaus/van Lishaut (a leading commentary on the German Reorganization Tax Act).