Close
🌐 Lexchange | Atoz Welcomes Philipp Anhalt from Flick Gocke Schaumburg
From Bonn to Luxembourg: Philipp Anhalt joins Atoz through the Taxand Lexchange Program.
As part of the Taxand Lexchange Secondment Program, ATOZ – Taxand Luxembourg welcomed Philipp Anhalt, Associate from Flick Gocke Schaumburg – Taxand Germany. Philipp spent 4 weeks in Luxembourg, working alongside ATOZ teams and discovering the country’s unique international tax environment.
💬 Interview
If your secondment were a movie title, what would it be?
“If my secondment were a movie title, it would be Mission: Tax Possible, because every day came with a new tax challenge that somehow worked out in the end.”
Can you tell us a bit about your secondment — what brought you to going abroad?
“Coming from a purely national legal background, I never had the chance to go abroad during my law studies; the German legal system simply does not leave much room for international exchanges. That is why I was particularly motivated to take the opportunity now. I wanted to work in a more international environment, improve my English in a professional setting, and learn how tax work is approached outside of Germany. A secondment in Luxembourg offered exactly that combination.”
Has anything surprised you about the local working culture?
“What surprised me most was how international the working culture truly is. Our team included people from several countries, and switching between English, French and German during a single conversation quickly became normal.
I was also struck by the commuting culture: many colleagues live in France, Belgium or Germany and cross the border every morning. It creates a very open-minded and dynamic atmosphere. Overall, the work culture felt even more international than I had expected.”
What have you learned so far that you would like to bring back to your firm?
“One thing I would definitely like to bring back is Friday-morning croissants. It may be a small treat, but it is impressive how much a simple indulgence can lift spirits and set a positive tone for the day.”
And finally, a short technical update: can you share a recent development or insight from the local tax landscape that you find particularly interesting from an international perspective?
“In recent years, German real estate transfer tax (RETT) has increasingly become a central consideration in cross-border transactions. German tax authorities have significantly intensified their efforts to detect RETT-relevant transactions, especially in international deals. Dedicated task forces in several federal states now systematically screen transactions using databases and publicly available sources, including foreign trade registers. This increased scrutiny has led to a marked rise in tax criminal investigations.
A practical example involves share deals at higher ownership levels abroad, where foreign parties did not realise that the transaction could trigger German RETT liability and reporting obligations. What may appear to be a routine international investment can therefore escalate into a substantial tax — and potentially criminal — risk.
The growing reach of German RETT is becoming an international issue. As a result, companies and investors must incorporate thorough RETT due diligence at every stage of transaction planning.”
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.