Behnes, Stephan

Dr. Stephan Behnes

Partner
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Biography

Dr. Stephan Behnes is a partner and member of Baker McKenzie's German Tax Practice Group in Frankfurt. He advises corporate companies, banks and other financial institutions with regard to German and international tax law. Before joining the Firm in July 2015, he was a partner of a major international auditing and advisory firm and also worked in one of the leading international law firms in Frankfurt, Dusseldorf and Amsterdam.

Practice Focus

Dr. Behnes’ practice focuses in particular on tax advice in relation to the reorganization of international corporate companies and financial institutions as well as the structuring of debt and equity instruments. He is also intended on the interaction of banking regulatory law and tax law.

Representative Legal Matters

Before Dr. Behnes joined the Firm, he:

  • Advised German and international banks and corporations in the field of German and international tax law.
  • Advised the worldwide reorganization of WestLB AG having several branch offices and subsidiary companies abroad.
  • Advised a German multinational client with view to its investment structure in pension assets.
  • Advised one of the biggest German savings bank related to the issuance of CET1 and AT1 instruments.
  • Advised a US bank in relation to German withholding tax on license payments (sec. 50a EStG).
  • Advised a Dutch retail bank in connection with the reorganization of the German sub group.
  • Advised a UK based private equity fund dealing with German investments and the issuance of preferred equity instruments.

Professional Honors

  • The Best Lawyers in Germany 2022 edition for Banking and Finance LawTax Law 2021

Professional Associations and Memberships

  • Hessen Bar Association - Member
  • Hessen Chamber of Tax Consultants - Member

Admissions

  • German Tax Bar~Germany (2003)
  • Germany (1997)

Education

  • State of North Rhine-Westphalia (Certified Tax Advisor) (2003)
  • University of Muenster (Dr. jur.) (2000)
  • State of North Rhine-Westphalia (Second State Exam) (1996)
  • State of North Rhine-Westphalia (First State Exam) (1993)

Languages

  • English
  • German

Articles

Ochs/Behnes, Zeitwertbewertung des Handelsbestandes gemäß § 6 Abs. 1 Nr. 2 b EStG bei Zweigniederlassungen von EU- bzw. EWR-Banken, UBG 2013, 681

Behnes/Böhringer/Helios, Aufsichts-, bilanz- und steuerrechtliche Auswirkungen des Rückkaufs stiller Beteiligungen bei Kreditinstituten, RdF 2013, 295

Behnes/Ringwald, Unterbeteiligungen an Kreditgeschäften aus handels- und steuerbilanzieller Sicht, UBG 2013, 1

Behnes/Helios, Steuerliche Aspekte der CRD IV, RdF 2012, 25

Guides and commentaries

Prinz/Kanzler, NWB Praxishandbuch, Bilanzsteuerrecht, 2012, „Finanzanlagen“