Dr. Katharina Schlücke

Katharina has specialised experience in advising on complex issues in national and international corporate tax law, particularly in connection with national and cross-border restructurings, M&A transactions, and IPOs. She also advises companies on all ongoing tax matters and tax audits.

Work Highlights

• Deutsche Börse: Advice on the planned merger with the London Stock Exchange Group
• Deutsche Börse: Advising on the acquisition of the remaining shares in StoXX Ltd. and Indexium AG from SIX Group AG
• Daimler: Advising on the spin-off of a majority stake in Daimler Truck AG and the related listing of Daimler Truck Holding AG
• HSBC: Advised on the acquisition of shares in HSBC Trinkaus & Burkhardt AG from LBBW and on the restructuring of its German business, including the transfer of the business to a German permanent establishment of HSBC Continental Europe
• FUNKE Mediengruppe: Advised on various group restructurings

Katharina was an Associate at Linklaters from 2014 to 2018 and then worked at a renowned mid-sized law firm and in private practice as a freelancer. She rejoined Linklaters as a Managing Associate in 2025.

She is a member of the German Tax Law Association, the International Fiscal Association, the Young IFA and WIN Network, the Hamburg Tax Dialogue, the Cologne Tax Law Association, and the German-American Lawyers Association. She also lectures on various courses and seminars as part of the training and further education of tax advisors.

Katharina studied law at the University of Passau and obtained her doctorate at the University of Cologne. She has been admitted to the bar since 2015 and has been a certified tax advisor since 2017.

Katharina regularly publishes articles in German and English language journals and handbooks. Recent publications include:

• Comment on ECJ v. 12.12.2024, C-436/23 on the legality under EU law of the Belgian fairness tax, ISR 2025, 101 ff.
• Comment on ECJ v. 29.7.2024, C-39/23 on the taxation of dividends received by public-law pension funds, ISR 2025, 31 ff.
• Comment on BFH v. 1.8.2024, VI R 52/20 on the taxation of severance payments under the DTA with France, ISR 2025, 37 ff.
• Comment on BFH v. 6.9.2023, I R 35/20 on exit taxation in the case of a move to Switzerland, FR 2024, 282 ff.
• Comment on FG Cologne v. 14.9.2023, 7 K 2450/20 on income from business operations in Great Britain, ISR 2024, 182 ff.
• Comment on BFH v. 29.8.2023, VII R 1/23 on the applicability of the EU principle of proportionality in national law, ISR 2024, 111 ff.
• The New World of Pillar One – Practical Thoughts on the New Scope, International Transfer Pricing Journal, 2022 (volume 29), No. 1 (together with Dr. Nadia Altenburg)
• Sec. 1 AStG in Greil/Hummel, AStG Commentary, 1st edition 2024 (together with Stefan Greil/Samira Korschan/Christian Schwarz/Stefan Stein)
• Sec. 37, 38, 40, 41 AO in Gosch, AO/FGO Commentary, August 2020
• Sec.1 UmwStG in eCommentary UmwStG, May 2024 (together with Dr. Tim Mundhenke)
• Regular publication of brief news items on current case law of the German fiscal courts in IWB

Katharina is a frequent speaker at seminars, including:

• Seminar on international tax law, InfoSteuerseminar, Düsseldorf