Mannheim Corporate Tax Day 2011: National and International Tax Planning for Partnerships


On 21 June 2011, more than 100 guests attended the annual Mannheim Corporate Tax Day 2011 hosted by ZEW and the University of Mannheim. Once again, the event featured many renowned speakers from the worlds of academia, business and financial administration.

This year’s event, which included lectures, workshops and case studies, focused on national and international tax planning issues for partnerships. In his opening speech, Prof. Dr. Christoph Spengel, University of Mannheim and ZEW, gave an overview of international tax concepts for partnerships as well as the resulting planning possibilities for cross-border application. Within corporations, partnerships can function as top unit or intermediary. In her lecture, Brigitte Fischer of Freudenberg & Co. discussed the advantages and disadvantages of German corporate partnerships operating on international level. The third lecture by Oliver Nußbaum, BASF SE, focused on the planning potentials of partnerships in a capitalistic corporation. By means of case studies, the event’s workshops delved into the diverse planning models as well as other current issues. Moreover, planning possibilities for partnerships with regard to inheritance tax and succession planning were discussed.