Dr Marion Frotscher
Dr Marion Frotscher is Partner at BEITEN BURKHARDT in Hamburg and member of the Tax Law practice group. She has advised international companies, especially in the fields of business taxation, international tax law and transaction tax for more than 10 years. Assisting multinational and medium-sized companies, she is an established specialist in M&A matters, including tax due diligence, mergers/take-overs and reorganisations. In addition, Dr Marion Frotscher has proven expertise in topics such as cross-border reporting requirements, withholding taxes, BREXIT, tax groups (Organschaft) and trade tax.
Dr Marion Frotscher studied law at the Universities of Hamburg, Geneva and Munich and holds a diploma in economics. She was admitted to the German Bar in 2008 and in 2011 as a tax advisor. Before joining BEITEN BURKHARDT she headed the tax department of the Hamburg office of an international auditing firm and was a member of the Tax Business Area Management. In 2021 she joined BEITEN BURKHARDT as Partner.
In addition, she is the author of various professional publications and commentaries and gives lectures and training courses, especially in the field of international tax law.
She is a member of the IFA International Fiscal Association and active in the WIN working group (Women of IFA Network).
Publications / Lectures
Section 8b, Section 8c, Section 8d of the German Corporation Tax Act (KStG) in Frotscher/Maas, KStG/GewSt/UmwStG (Haufe-Verlag);
Section 1 et seq. of the German Trade Tax Act (GewStG) in Frotscher/Maas, KStG/GewSt/UmwStG (Haufe-Verlag);
Keywords International Tax Law in Frotscher/Maas, KStG/GewSt/UmwStG (Haufe-Verlag), also in Frotscher/Guerts, EStG (Haufe-Verlag);
Section 138d et seq. Fiscal Code of Germany (AO) in Schwarz/Pahlke, AO/FGO (Haufe-Verlag);
100 Matters around Brexit (Haufe-Verlag);
Crediting Foreign Taxes on the Trade Tax in "The Tax Law of Companies", FS Frotscher.