After graduating as a lawyer, I started working in the private sector as attorney at law in field of corporate criminal law. After several positions in the public administration I was seconded to the Permanent Representation of Germany in the EU in September 2018. My responsibility covered all EU tax files. In the second half of 2020 I chaired during the German Presidency the Working Group on Tax Questions (Direct Taxation) and the Attaché Meetings on the Code of Conduct Group (Business Taxation). After the Presidency the focus of my work were Direct Tax files like the implementation of Pillar Two in the EU. I started in the European Commission as National Expert on 1 September 2022 in the area of Direct Taxation (Directorate D). I am part of the FASTER Team and cover closely the discussions on Pillar One at the OECD.
Investment funds often face obstacles which constitutes actual barriers to cross-border investment when trying to access reduced withholding tax rates or exemptions in source countries. The proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER), released on 19 June 2023, has created expectations for EU harmonised rules that simplify the process for obtaining relief at source or refund of excess withholding tax borne by investors. The panel will discuss the legal and implementation challenges raised by the FASTER Directive to effectively enable end investors access withholding tax relief and/or quick refund systems and eliminate tax barriers to cross-border investment.
Partner
Senior Vice President
Tax Service Business Manager
Policy Officer