Dr. Christian Kühner
RA | StB | Dipl.-Kfm. (FH)
VITA
Dr. Christian Kühner is a lawyer, tax advisor and business graduate (FH) who advises on the entire spectrum of national and international tax law and specialises in tax advice on tax structuring and transactions as well as business valuation.. In particular, he advises on optimising structures and restructurings, transfers of companies and advises on tax and succession planning issues. In the field of business valuation, Dr. Kühner acts as an expert in and out of court as well as in an advisory capacity.
Dr Kühner studied law at the Johannes Gutenberg University in Mainz and completed his legal clerkship in Mainz, Speyer and Freiburg. During this time, he gained broad experience in the fiscal administration and fiscal jurisdiction (including in Hanover and Freiburg) in addition to the classic practical activities at medium-sized tax consulting and auditing firms in Frankfurt a. M. and Düsseldorf. In 2002, Dr Kühner was admitted to the bar and in 2005 he was appointed as a tax advisor. In 2006, Dr Kühner graduated from the University of Applied Sciences in Wismar with a degree in business administration. Dr Kühner completed his doctorate in 2008 at the Rheinische Friedrich-Wilhelms University in Bonn in the field of non-profit law and professional associations.
Dr Kühner began his professional career in a medium-sized law and tax consultancy firm in Mainz before moving to the Frankfurt office of the large law firm Gleiss Lutz, where he worked in the area of tax and financing. After working abroad, including a secondment to the leasing company of a large bank in London, Dr Kühner joined a medium-sized tax consultancy and auditing firm. His work there focused on tax advice accompanying transactions, tax-optimising structures and restructurings as well as company valuations.
Dr Kühner taught business valuation at the Baden-Württemberg Cooperative State University and held a substitute professorship in the field of taxation at the University of Worms. He is still active today as a lecturer for the German Lawyers’ Academy in the area of balance sheet tax law and the taxation of partnerships. Dr Kühner is an author for the renowned major tax commentary Herrmann/Heuer/Raupach and has written articles on the taxation of professional associations and accounting issues. Dr Kühner is a member of the examination board for tax advisors, Rhineland-Palatinate.
Dr. Kühner speaks German and English.