Martin Riegel

Martin Riegel, German qualified lawyer (Rechtsanwalt) and certified tax consultant (Steuerberater), is the general manager of TLR Rechtsanwaltsgesellschaft mbH. He specializes in the representation in tax controversies in administrative as well as court proceedings and regularly represents clients in front of the tax courts and the Federal Fiscal Court (Bundesfinanzhof).

Before taking up the management of TLR Rechtsanwaltsgesellschaft mbH, he built and led the German practice group tax litigation at one of the big four accounting firms. Prior to that, Martin Riegel was a judge at the tax court of Baden-Württemberg. He regularly publishes essays on current tax issues and their effects on tax litigation. He is a regular speaker on professional conferences on tax litigation and is a lecturer at the Worms University of Applied Sciences.

One of his major lines of work is transfer pricing disputes, where the clients request expert advice prior to final tax audit meetings (Schlussbesprechungen) with the aim of reaching a mutual agreement to solve the tax controversy. If a reasonable settlement of the dispute fails, he represents the client in the administrative and tax court proceedings or the mutual agreement procedure (as the case may be).

Mr. Riegel regularly represents clients in litigation regarding other international tax law, VAT, trade tax (in particular with regard to add-back taxation), accounting issues and special corporate tax provisions such as the so-called interest barrier. His legal advice is regularly sought on wage tax matters, including tax audits, and representation in tax court and the Federal Fiscal Court.