Dr Steffen Rapp
Certified tax adviser
Degree in Business Administration (Diplom-Kaufmann)
Partner
Dr Steffen Rapp is one of the founding partners of Annerton Rechtsanwaltsgesellschaft mbH. As a certified tax adviser, he specialises in tax advice for medium-sized companies and entrepreneurs as well as the support of high net-worth individuals. He also prepares corrections of past incomplete, wrong or lacking tax returns with a voluntary disclosure to avoid a penalty according to criminal law. Additionally, he provides advice from Annerton’s Munich office to Annerton’s clients from the payment services, customer loyalty & vouchers, e-commerce, credit & finance business, factoring, technology as well as blockchain & DLT industries.
As a core author of our blog “PAYMENT.TECHNOLOGY.LAW.” (PayTechLaw) Dr Rapp regularly publishes blog posts. In particular, his blog series on “Bitcoin and other cryptocurrencies” deserves a mention.
Vita
- Since 2020: Founding partner of Annerton Rechtsanwaltsgesellschaft mbH
- 2007-2019: Partner at Aderhold Rechtsanwaltsgesellschaft mbH
- 2005-2007: GSK Stockmann, Hamburg and Munich
- 1999-2005: Tax department at Deloitte, Munich
- 1996-1999: Freelance lecturer and PhD with Prof. Dr. iur. Georg Crezelius from Otto-Friedrich-Universität Bamberg
- 1990-1995: Business degree from Otto-Friedrich-Universität Bamberg and University of California, Berkeley, USA
Expertise
- Tax law
Publications
- Die ertragsteuerliche Behandlung von virtuellen Währungen und Token, private banking magazin, 06.08.2021 (together with Anh-Vu Tran)
- Ellenberger/Findeisen/Nobbe, Kommentar zum Zahlungsverkehrsrecht, 2. Aufl., 2019, §15 ZAG u. ZIEV. (Commentary on Payment Transaction Law)
- Der Vertrieb von Wert-Gutscheinen derzeit ein umsatzsteuerliches Nullum?, in: FS Georg Crezelius, Zivilrechtliches Ordnungsgefüge und Steuerrecht, hrsg. v. Fischer/Geck/ Haarmann, 2018, p. 693. (The distribution of value vouchers – currently insignificant from a VAT perspective?)
- Until 2012, commentary on Sections 16 and 17 of the German Income Tax Act (EStG): Paid and unpaid transfers of businesses, partnerships and shares as a general partner of a KGaA as well as of at least 1% of shares, in: Littmann/Bitz/Pust, Das Einkommensteuergesetz, Loseblatt, Schäffer Poeschel Verlag, 2018.
- Erbschaft- und Schenkungsteuerreform – Überblick über die Auswirkungen auf einzelne Asset-Klassen, BankPraktiker, 2009, p. 18 (together with Stefan Strobl). (Inheritance tax and gift tax reform – overview of the consequences on individual classes of assets)
- Exitstrukturen und Bilanzierung von Direktinvestments, in: Jesch/Schilder/Striegel, Rechtshandbuch der Immobilien-Investition, Recht Steuern Bilanzen, C.H. Beck Verlag, 2009. (Exit structures and accounting of direct investments)
- Die Abgeltungsteuer, Ein Kompass zur Neuregelung der Besteuerung des Kapitalvermögens, Haufe-Verlag, 2008 (together with Stefan Strobl and Peter Frey). (Settlement tax – a compass for the new regulation of the taxation of capital assets)
- Abgeltungssteuer/Luxemburger Spezialfonds punkten, Handelsblatt, 05.11.2007 (together with Stefan Strobl). (Settlement tax / Luxembourg special funds score points)
- Freiberufliche Tätigkeit von Rechtsanwälten, Wirtschaftsprüfern und Steuerberatern sowie Freiberufler-Personengesellschaften im internationalen Steuerrecht, Peter Lang, 2002. (The treatment of freelance lawyers, auditors as well as freelance partnerships in international tax law)