Daniel Hermes is Partner at BEITEN BURKHARDT in Dusseldorf and member of the practice groups Tax Law and Family-owned Companies & the Families Behind them. His area of activities comprises mainly asset and succession planning for private persons as well as entrepreneurs, and advice for restructuring projects and transactions. Other areas of his advice are foundation tax law, charity law and tax procedural law. He further provides advice to his national and international clients on matters of fiscal offences and on defences against fiscal authorities, as well as representing his clients in fiscal court proceedings.
Daniel Hermes studied tax law at the University of Applied Sciences for Finances, North Rhine-Westphalia. He completed his LL.M. at the University Westfälische Wilhelms-Universität in Münster in 2011, and qualified as tax advisor in 2014. Before entering the free economy, most recently he was a lecturer in tax law at the Fiscal Authorities of the German state of North Rhine-Westphalia. Daniel Hermes continues to give lectures and speeches on tax law. He is a member of the examination board for specialist exams for tax at the Dusseldorf chamber of tax consultants. In 2014, he joined BEITEN BURKHARDT as tax advisor. Daniel Hermes became Partner in 2019.
- Forum Steuerrecht Nordkirchen e.V.
- Steuerberaterkammer (Chamber of Tax Consultants) Dusseldorf
- Steuerberaterverband (Association of Tax Advisers) Dusseldorf e.V.
- Steuerberaterverein NRW e.V. (Society of Tax Consultants)
- JurGrad Alumni e.V.
Publications / Lectures
Since 2019 Co-Author in: Zugmaier/Nöcker, AO-Kommentar (Comment on German Fiscal Code)
Edited Regulations: Sections 233 to 239 German Fiscal Code (AO)
Meal Provision for Business Class Air Travel and Access to a Lounge
Tax Implications and Effects on Additional Meal Expenses
in: NWB 43/2019, 3132-3140
The Provision of a BahnCard (Railway Pass) by the Employer
Tax Aspects as well as Documentation and Evidence Requirements
in: NWB 25/2019, 1838-1850
Tax Regulations on Travel Expenses: Current Developments and Doubts
Primary Place of Employment, Additional Expense Allowance and Provision of Meals by Employers
in: NWB 17/2017, 483, 1278-1285
The unrecognized regular work site – Risks of lump sum reform
in: NWB 27/2016, 738, 2022-2030
"Profession" in the sense of § 32d section 2 no. 3 sentence 1 lit. b) (EStG) in the light of jurisdiction - necessity for a legal clarification
Daniel Hermes and Dr Johannes Grave
in: DStR 17/2016, 946-950
Reduction of lump sum for additional expenses for meals
in: NWB 21/2015, 574, 1532-1537
The unconstitutionality of the inheritance tax - What may be the consequences for the farmer?
in: BDM aktuell 2+3/2015, 28-30
Commentaries on Judgements:
Assertion of Costs from Insolvency Contestation as Subsequent Income-Related Costs Tax Court Hamburg, Judgment of 9 May 2019, 6 K 32/19
in: NZI 18/2019, 724-727
Managing director's liability for import sales tax after the appointment of a provisional insolvency administrator - Principle of proportionate repayment
BFH, Urteil vom 26. September 2017, VII R 40/16
in: NZI 4/2018, 117-120
Commitment of the Managing Director to the Tax Authority's Claims Undisputedly Registered in the Insolvency Schedule – Managing Director's Liability
Daniel Hermes and Peter Schmitt
in: NZI 3/2017
No liquidation profit by eliminating a worthless claim against shareholders
BFH, Urteil vom 16. Juni 2015, IX R 28/14
Dr. Johannes Grave, Daniel Hermes
in: NZI 24/2015, 1030-1033
Effect of taxing while insolvency proceedings
FG Rheinland-Pfalz, Urteil vom 25. Februar 2014, 3 K 1283/12
Daniel Hermes, Johannes Grave
in: NZI 13/2015, 567-570
"Succession for Medium-Sized Companies"
22 June 2018, Mittelstandsforum NRW, Dusseldorf;
"Non-Profit Organizations in 2017 - Legal Form Breach as the Sword of Damocles"
18 May 2017, Challenges of the Law Ruling Associations, Dusseldorf;
Various lectures in tax law, especially for the Steuerberaterverband Düsseldorf e.V.;
Member of the examination board for exams in the advanced studies for tax specialists at the Dusseldorf chamber of tax consultants.
BEITEN BURKHARDT Advises Quadpack Industries on Acquisition of Louvrette GmbH
BEITEN BURKHARDT appoints a total of 11 New Partners from five different areas of competence