Dr. Pia Dorfmueller

Dr Pia Dorfmueller’s experience includes advising:

• Goodyear on the sale of a major real estate asset from initial negotiations through to closing, including the restructuring of the transaction following the City of Fulda’s exercise of its statutory right of first refusal and all related tax matters
• an OEM group owned by a Fortune 500 company on the integration of portfolio entities following a buy-and-build strategy
• a German franchisor in the food industry with significant AI element on its national and international franchise structure
• a US corporation on the sale of real estate to an asset management entity
• high net worth individuals with investments in corporation on their move of their tax residence aboard
• a global investment and management platform focused on renewable energy on several tax due diligences as well as SPA negotiations for wind park projects structured as share deals and asset deals*
• a global investment and management platform focused on renewable energy on vendor tax due diligences, a tax structure paper on an asset‑managing partnership and SPA negotiations for wind park projects*
• a family business in the publishing industry on tax matters relating to the exit of a branch of the family from several partnerships, including SPA negotiations*
• a German industrial multinational corporation on tax matters relating to multinational acquisitions and SPA negotiations structured as share deals and asset deals*
• a German multinational corporation listed in the SDAX on tax aspects of a Brazilian merger with a German ultimate beneficial owner*
• Stabilus on its conversion into a European public limited liability company (SE) and the subsequent cross‑border transfer of its registered office from Luxembourg to Germany, including overall project management*
• TELUS Digital on tax matters relating to the acquisition of the outsourcing service provider Competence Call Center (CCC), as well as the post‑acquisition integration, including a cross‑border inbound merger from Luxembourg*
• Volkswagen Stiftung on the refund of US withholding taxes based on its nonprofit status under a double taxation treaty, including obtaining a private letter ruling in the US and liaising with custodians on reporting requirements*
• a German pharmaceutical company and its family owners on the drop‑down of an operational business into a subsidiary, including a foreign financing branch, shares in domestic and foreign subsidiaries and real estate, as well as the conversion of the transferor from a KGaA into a GmbH, including obtaining a binding ruling*
• an energy company on the carve‑out of its international venture capital business, with a focus on tax loss utilization and the termination of a tax group within five years of its establishment*
• a German SDAX‑listed company on tax strategies to avoid multiple taxation following tax audits abroad, including the implementation of a joint tax audit with France*

* advised before joining Eversheds Sutherland

• Chair of the WIN Seminar “Beyond the Transaction - Challenges in Taxation of M&A” at the 77th Congress of IFA in Lisbon from October 5-9, 2025, on October 8, 2025
• Speaker on “Aktuelle Fragen zur konzerninternen  Finanzierung und Entschuldung,” Annual Training for the Certified Experts in International Tax, Steuerrechtsinsitut Knoll, Munich, November 23, 2024
• Conference Co-Chair and Panel-Co-Chair on “Inbound Investments into the United States,” ABA / IBA / IFA US Branch, 24th Annual U.S. and Europe Tax Practice Trends, Munich, April 11, 2024
• Speaker on Seminar F “IFA / EU” at the 75th Congress of IFA in Cancun, Mexico from October 22-26, 2023, on October 25, 2023
• Conference Co-Chair and Panel-Co-Chair on “Cross-Border Enforcement Trends: Taxpayer Responses to New Enforcement Strategies,” ABA / IBA / IFA US Branch, Virtual 22nd Annual U.S. and Europe Tax Practice Trends, March 30, 2022
• Moderator of webinar: “Tax Open Forum Discussion: What next for Pillar One?,” IBA, Taxes Committee, March 30, 2021
• Speaker on “Remaking International Tax for the 21st Century: Impact of and Outlook for OECD’s Evolving Pillars,” ABA / IBA / IFA US Branch, Virtual 21st Annual U.S. and Europe Tax Practice Trends, March 25, 2021

• Chambers, Germany, 2026: Tax: Individually ranked Band 2
• Who’s Who Legal, 2024: Recommended for Germany—Corporate Tax 2023, National Leader
• Chambers, Europe, 2025: Tax: Consultants in Germany, Band 2
• Who’s Who Legal, 2024: Recommended for Germany—Corporate Tax 2023, Global Leader
• JUVE Steuermarkt, 2025: most recommended for business taxation—tax structuring and project consulting as well as for transactional taxes
• “International Tax Law” Award by the German Tax Advisor Bar for Ph.D. thesis, 2004

• Founder of the Frankfurt International Tax Forum of the IFA Rhein-Main-Neckar Section
• Member of the Global Women of IFA Network (WIN) Committee of the International Fiscal Association (IFA)
• Country reporter for Germany, Subject II: Qualification of taxable entities and treaty protection, IFA Congress in Mumbai, India, 2014
• Panelist and Commentator on Undertaxed Payments Rule on behalf of the IBA Taxes Committee, OECD / G20 Inclusive Framework, (Online) Public Consultation Meeting on Pillar Two Blueprint, January 15, 2021

• Albert Ludwigs University of Freiburg, 2002, Dr. rer. pol.
• University of Mannheim, 1999, Exam in Business Administration (Diplom-Kauffrau)
• Certified expert for international Tax Law, Germany, 2024
• Certified tax advisor, Germany, 2003

• Co-Autorin, “Hope on the Horizon: German Withholding Tax Relief for Disregarded Entities,” Tax Notes International, Volume 123, 7. September 2026, S. 1573-1576
• Co-Autorin, „Group Financing Transactions – Transfer Pricing  Updates in Germany”, Tax Notes International, Volume 117, No. 2, 13. Januar 2025, S. 237-243
• Dorfmueller: WIN-Seminar: Beyond the Transaction – Challenges in Taxation of M&A, in: IStR 2025, 682
• „Seminar F: IFA / EU“, Internationales Steuerrecht 2023, S. 696
• Co-Autorin, „Holding Companies and Germany’s New Anti-Treaty-Shopping Rule“, Tax Notes International, Volume 104, No. 12, 20. Dezember 2021, S. 1423-1427
• FG Nürnberg: Berechnung der nach § 34c Abs. 1 S. 5 EStG anrechenbaren ausländischen Steuer (Urteil vom 22.01.2020, 3 K 1441/18)“, Recht der Finanzinstrumente 2020, S. 238
• „FG Nürnberg: Berechnung der nach § 34c Abs. 1 S. 5 EStG anrechenbaren ausländischen Steuer (Urteil vom 22.01.2020, 3 K 1441/18)“, Recht der Finanzinstrumente 2020, S. 238
• Dorfmueller, Pia, Taxing Online Advertising in Germany: Royalties or Payment for Services?, Tax Notes International, Volume 94, No. 1, April 1, 2019, pp. 73-76
• Dorfmueller, Pia, Germany: Tax Issues with the Sharing Economy, Tax Management International Forum, Volume 39, Issue 3, September 2018, S. 35-36
• Dorfmueller, Pia / Weinberger, Stefan, CJEU Holds That German Anti-Treaty-Shopping Rule Infringes EU Law, Tax Notes International, September 17, 2018, S. 1231-1233
• Dorfmueller, Pia / Ottenwälder, Marco, Germany: Current Taxation of Income Earned by CFCs, Tax Management International Forum, Volume 39, Issue 4, December 2018, S. 39-42
• Dorfmueller, Pia, Die Neufassung § 50i EStG oder: Zurück auf Start, Handelsblatt Steuerboard (Blog) 18. Januar 2017
• Dorfmueller, Pia/ Weinberger, Stefan, Corporate Tax Law in Germany: Recent Changes and a Look Ahead, Tax Notes International, February 20, 2017, S. 757-760
• Dorfmueller, Pia, Court Finds Element of Change of Control Rule Unconstitutional, Tax Notes International, May 29, 2017, S. 766-767
• Dorfmueller, Pia, Germany: Acquiring a Host Country Business, Tax Management International Forum, Volume 38, Issue 3, September 2017, S. 43-47
• Dorfmueller, Pia, Germany: Tax Traps for the Unwary, Tax Management International Forum, Volume 38, Issue 4, December 2017, S. 47-50
• Dorfmueller, Pia, BMF nimmt bei bestimmten Umwandlungen, Einbringungen, Überführungen und Übertragungen Inlandsfälle auf Antrag aus, StuB 2016, S. 153-154
• Dorfmueller, Pia, Germany: Current Status and Practical Considerations in the Implementation of BEPS Measures, Tax Management International Forum, Volume 37, Issue 3, August 2016, S. 37-40
• Dorfmueller, Pia, Nr. 43: Die Zins- und Lizenzrichtlinie und das Directive Shopping, in: Wassermeyer, Doppelbesteuerung, Festgabe zum 75. Geburtstag von Franz Wassermeyer, München 2015, S. 325-329
• Dorfmueller, Pia/ Luckhaupt, Hagen, Germany Must Tax Energy Products Based on Use, ECJ AG Says, Tax Notes International, January 6, 2014, S. 52
• Dorfmueller, Pia/ Fischer, Hardy, German Court Questions Constitutionality of Interest Barrier Rule, Worldwide Tax Daily, 2014 WTD 76-7, Tax Notes International, April 28, 2014, S. 329
• Dorfmueller, Pia/ Fischer, Hardy, German Finance Ministry Revises Position on Loss Forfeiture Rule, Worldwide Tax Daily, 2014 WTD 76-8, Tax Notes International, April 28, 2014, S. 329-330
• Dorfmueller, Pia/ Hassa, Markus, Government Presents 2015 Draft Budget and Tax Proposals, Worldwide Tax Daily, 2014 WTD 133-3, Tax Notes International, July 14, 2014, S. 95
• Dorfmueller, Pia, Hybride Finanzierungen – Die EU stopft ein Steuerschlupfloch und kommt der OECD zuvor, Handelsblatt Steuerboard (Blog) 16. Juli 2014
• Dorfmueller, Pia, Germany, Qualification of taxable entities and treaty protection, in: IFA, cahiers de droit fiscal international, Volume 99b (2014 Mumbai Congress), S. 359-381 
• Dorfmueller, Pia, Die Änderung der EU-Mutter-Tochter-Richtlinie zum Ausschluss von hybriden Finanzierungsinstrumenten, StuB 2014, S. 618-619
• Dorfmueller, Pia/ Bujotzek, Peter, Germany Formalizes FATCA Obligations, Worldwide Tax Daily, 2014 WTD 154-7, Tax Notes International, August 18, 2014, S. 515
• Dorfmueller, Pia, Generalthema II: Die steuerliche Einordnung von Gesellschaften und Abkommensschutz, IStR 2014, S. 682-686
• Dorfmueller, Pia/ Meyer, Maximilian, Germany Broadens Intragroup Exception to Change of Control Rule, 2016 WTD 4-13, Tax Notes International, January 4, 2014, S. 77-79
• Dorfmueller, Pia, Die Begehrlichkeit kennt keine Schranke, aber die Zinsschranke, Handelsblatt Steuerboard (Blog) 23. Januar 2013
• Dorfmueller, Pia, Die US-amerikanischen FATCA-Regelungen: Auswirkungen auf Deutschland, StuB 2013, S. 147-148
• Dorfmueller, Pia, Chambers and Partners, Germany: An Introduction, Chambers Europe Tax Online, 2013
• Dorfmueller, Pia, Das deutsche Muster-DBA – Verhandlungsgrundlage vom 17.04.2013, Handelsblatt Steuerboard (Blog) 29. Mai 2013
• Dorfmueller, Pia, Insurance Premium Tax to Apply to Foreign Multinationals, Tax Notes International, July 15, 2013, S. 218
• Dorfmueller, Pia, Ertragsteuerliche Besonderheiten bei der Übertragung von Performing und Non-Performing Loans, M&A Review 10/2013, S. 395-399
• Dorfmueller/Fischer, Germany – Finance Ministry Issues Anti-Treaty Shopping Circular, Tax Notes International, February 6, 2012, S. 427
• Dorfmueller, Die neue Anti-Treaty Shopping Regelung des § 50d Abs. 3 EStG i. d. F. des BeitrRLUmsG und das „schnelle“ BMF-Schreiben, StuB 2012, S. 155-156\
• Wildberger, Jan/ Volhard, Patricia/ Dorfmueller, Pia / Jang, Jin-Hyuk, Private Equity (Country Q&A: Germany) in: multi-jurisdictional guide 2012 (www.practicallaw.com/5-501-0906)
• Wildberger/Grobecker/Dorfmueller, Mergers and Acquisitions (Country Q&A: Germany) in: multi-jurisdictional guide 2012/13 (www.practicallaw.com/3-501-9658)
• Dorfmueller, USA und EU wollen Bekämpfung der Steuerhinterziehung verbessern, Handelsblatt Steuerboard (Blog) 15. Februar 2012
• Fischer, Hardy/ Dorfmueller, Pia, Entlastungsberechtigung ausländischer Gesellschaften nach § 50d Abs. 3 EStG – Ernüchterung nach dem raschen BMF-Schreiben vom 24.01.2012, Ubg 2012, S. 162-168
• Dorfmueller, Pia, Das Steuerabkommen mit der Schweiz, Handelsblatt Steuerboard (Blog) 11. April 2012
• Dorfmueller, Pia, Die aktive Beteiligungsverwaltung – Eine kritische Analyse der Erfordernisse des BMF-Schreibens zu § 50d Abs. 3 EStG i.d.F. des BeitrRLUmsG, IStR 2012, S. 423-425
• Dorfmueller, Pia, Die Reform der Konzernbesteuerung – Was bleibt vom 12-Punkte-Progamm zur Steuervereinfachung übrig?, Handelsblatt Steuerboard (Blog) 27. Juni 2012
• Dorfmueller, Pia, Steuerabkommen mit der Schweiz – Keine Hoffnung mehr, Legal Tribune Online (LTO) 18. Juli 2012
• Dorfmueller, Sanierungsklausel des § 8c Abs. 1a KStG nicht mit den EU-Beihilferegeln vereinbar, StuB 2011, S. 147-148
• Dorfmueller, Finance Ministry Liberalizes Organschaft Rules, Tax Notes International, April 11, 2011, S. 97
• Dorfmueller/Demel, Constitutional Court Examining Change of Control Rule, Tax Notes International, June 6, 2011, S. 777
• Dorfmueller, Goldrausch oder Stampede im Wilden Westen, Handelsblatt, Steuerboard (Blog) 13. Juli 2011
• Dorfmueller, Die Unternehmensbesteuerung in Kanada, IStR 2011, S. 542-549
• Dorfmueller/Wilmering, Gewerbesteuerliche Hinzurechnung von Schuldzinsen mit EU-Zinsen- und Lizenzgebührenrichtlinie vereinbar, StuB 2011, S. 631-632
• Dorfmueller, Das Steuerabkommen mit der Schweiz, Unmut und potentielle Auswirkungen, Handelsblatt Steuerboard (Blog) 31. August 2011
• Dorfmueller, Steuerabkommen mit der Schweiz – Deutschland lässt die Kavallerie vorerst zuhause, Legal Tribune Online (LTO) 26. September 2011
• Dorfmueller, Germany - Committee Approves Draft Bill on EU Mutual Assistance Directive, Tax Notes International, October 31, 2011, S. 334-335
• Dorfmueller, Stärkere Fokussierung auf Missbrauchsfälle: die neue Anti-Treaty Shopping Regelung, Handelsblatt Steuerboard (Blog) 2. November 2011
• Dorfmueller/Fischer, Die geplante Neufassung der Anti-Treaty-Shopping-Regelung des § 50d Abs. 3 EStG durch das BeitrRLUmsG, IStR 2011, S. 857-863
• Dorfmueller, Stiftungen im Internationalen Steuerrecht, Handelsblatt Steuerboard (Blog) 21. Dezember 2011
  Dorfmueller, Steuerfreistellung für gewerbliche Private Equity Fonds, StuB 2011, S. 957-958
• Dorfmueller, Schussurteil „Columbus Container Services“ Hinzurechnungsbesteuerung durch EU-Niederlassungsfreiheit beschränkt, StuB 2010, S. 234-235
• Sieker/Dorfmueller, Use of Finance Subsidiaries in Malta and Belgium, in: Chadbourne & Parke LLP, Project Finance, NewsWire, July 2010, S. 30 ff.
• Dorfmueller, Anwendung der Doppelbesteuerungsabkommen (DBA) auf Personengesellschaften, StuB 2010, S. 632-633
• Dorfmueller, Die Qualifikation der deutschen GmbH & Co. KG aus US-amerikanischer Sicht: Risiken für die Anwendung des DBA-USA, IStR 2010, S. 644-650
• Dorfmueller, Abkommensrechtliche Freistellung von ausländischen Dividenden, StuB 2010, S. 949-950
• Dorfmueller, Die praktische Anwendung des Verlustabzugs nach § 8c KStG bei Umwandlungen im Ausland, IStR 2009, S. 411-415
• Dorfmueller, US-Steuerreform: Wohin geht die Reise?, Status:Recht 10/2009, S. 213-214
• Dorfmueller, Die Errichtung von internationalen Holdingstrukturen durch deutsche Konzerne, IStR 2009, S. 826-831
• Dorfmueller/Brunsbach, Germany: 2008 Tax Bill Takes Effect, Tax Notes International, January 14, 2008, S. 142-143
• Endres/Dorfmueller, Holdingstandorte und -strukturen: Update zur Steuerplanung mit Holdinggesellschaften, Status:Recht 2008, S. 255-256
• Endres/Schreiber/Dorfmueller, Holding Companies Prove Worth, International Tax Review, January 2007, S. 43 ff.
• Eckstein/Dorfmueller/et al., Germany: APA circular, 18 Journal of International Taxation 6 (Jan 2007)
• Eckstein/Dorfmueller/Riedel, Germany: 2008 tax reform proposal, 18 Journal of International Taxation 6 (Jan 2007) 
• Eckstein/Dorfmueller/et al., Germany: disallowance of deemed expenses violates EU law, 18 Journal of International Taxation 7 (Jan 2007)
• Eckstein/Dorfmueller/et al., Germany: 2007 tax bills, 18 Journal of International Taxation 9 (Feb 2007)
• Eckstein/Dorfmueller/et al., Germany changes rules on corp. tax credit refund, 18 Journal of International Taxation 18 (Mar 2007)
• Eckstein/Dorfmueller/Riedel, Multi-tier holding structures and the German treaty shopping rule, 18 Journal of International Taxation 14 (Oct 2007)
• Endres/Schreiber/Dorfmueller, Holding Companies are key international tax planning tool, International Tax Review, January 2006, S. 46 ff.
• Dorfmueller/Swoboda, Länderbericht USA, IStR 2006, Heft 13
• Dorfmueller/Riedel, Finance Ministry Publishes APA Guidelines, Tax Notes International, November 21, 2006, S. 426
• Dorfmueller/Freiheit, Länderbericht Kanada, IStR 2004, Heft 1, S. 4
• Kessler/Dorfmueller, Großbritannien als Holdingstandort - eine attraktive Alternative?, IStR 2003, S. 228-235
• Dorfmueller/Freiheit, Länderbericht Kanada, IStR 2003, Heft 11, S. 4
• Kessler/Dorfmueller, Germany Should Reconsider Denial of Losses from foreign PEs, Tax Notes International, January 7, 2002, S. 49-51
• Cussons/Dorfmueller/Endres, European Holding Companies, in: Tolley's International Corporate Tax Planning, Edinburgh 2002, S. 6-1-6-49
• Kessler/Dorfmueller, The Tax Jungle of Working Cross-Border in Europe: The European Company as a Potential Pilot Project?, Journal of International Taxation 2002 (October), S. 51-56
• Kessler/Dorfmueller, European Company Taxation: The European Company as a Pilot Project?, Tax Planning International: European Union Focus 2002, Vol. 4, Nr. 9, S. 3-7
• Schreiber/Dorfmueller, Germany (Pantaleo, Nick, New Developments for European Holding and Financing Companies), in: Canadian Tax Foundation, Report of Proceedings of the Fifty-Second Tax Conference, 2000 Conference Report, Toronto 2001, S. 13:10-13:14
• Endres/Dorfmueller, Holdingstrukturen in Europa, Praxis Internationale Steuerberatung (PiStB) 2001, S. 94-103
• Endres/Dorfmueller/Urse, Holding Companies Choosing the right location in Europe (Part I), International Tax Report, March 2001, S. 2-6
• Endres/Dorfmueller/Urse, Holding Companies Choosing the right location in Europe (Part II), International Tax Report,  April 2001, S. 5-11
• Kessler/Dorfmueller, Gestaltungsstrategien bei internationaler Steuerplanung mit Holdinggesellschaften, Praxis Internationale Steuerberatung (PiStB) 2001, S. 177-185 
• Kessler/Dorfmueller/Schmidt/Teufel, European Holding Entities in Germany: Partnerships as Attractive Alternatives, Tax Notes International, September 3, 2001, S. 1217-1223
• Kessler/Dorfmueller/Schmitt, Controlled Foreign Companies - Germany to make fundamental changes, International Tax Report, December 2001, S. 2-6
• Kessler/Dorfmueller/Schmitt, Änderungen der Hinzurechnungsbesteuerung durch den Entwurf eines UntStFG, Praxis Internationale Steuerberatung (PiStB) 2001, S. 318-329
• Dorfmueller, Wo soll die Holdinggesellschaft errichtet werden? Internationale Steuerplanung mit Holdinggesellschaften in Europa, AZUR 1/11, S. 155-158
• Dorfmueller, Pia, German Anti-Treaty Shopping Rule Infringes on E.U. Law, Ruchelman, Insights Vol. 5 No. 8, S. 4-8