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Associated Partner*

Dr. Christian Joisten


Christian predominantly advises corporate groups and family-owned businesses, in particular on restructurings and special tax issues. He is an expert in the field of the law on real-estate transfer tax (RETT). He also advises on tax law issues in connection with crypto tokens and blockchain-based business models. Christian is a member of #TeamCrypto.

Education and Career

Christian studied business administration in Cologne and Tallinn (Estonia). After that, he worked as a research assistant in the Tax Department of Cologne University. Prior to joining YPOG, he worked for several years at SMP and as an associate at Flick Gocke Schaumburg. Christian frequently publishes on company taxation and is a lecturer in real-estate taxation.


Christians recent work highlights include advising:

  • several family-owned businesses (with annual turnovers of up to several billion euros) on matters or corporate taxation
  • on restructurings of several family-owned businesses
  • on restructurings of several real-estate companies
  • an MDAX-listed company in connection with appeal proceedings on points of law before Germany's Federal Tax Court
  • on complex issues of procedural law (in particular in the context of mounting a defense in matters of fiscal-offence law and against liability claims regarding tax liabilities of insolvent companies)

* not a partner within the meaning of the German Partnership Company Act (Partnerschaftsgesellschaftsgesetz – PartGG)


  • German qualified tax advisor (Steuerberater)
  • Graduate in business administration (Diplom-Kaufmann)


  • German
  • English
  • From ICO to STO - Tax Issues from the Issuer's Point of View,
    Rethinking Tax, 01/2020, pp. 14-21 (co-authored by Carl Sieger (LLM) and Mathias Schuh) [in German]
  • Application of the German CFC rules to passive income of an investment nature,
    DStZ 2019, pp. 510–516 (together with Andreas Kortendick and Orkun Ekinci) [in German]
  • VAT treatment of token-related transactions — Resolved and unresolved issues
    FR 2019, pp. 421–426 [in German]
  • Reform of the German real estate transfer tax (RETT) regime applicable to share deals,
    ifst no. 528, 2019 (together with Etienne Spierts, Bart Heijnen and Anna Ratzenhofer) [in German]
  • Application of the German CFC rules: conclusions from the Federal Tax Court judgment of 13 June 2018 (case no. I R 94/15),
    BB 2018, pp. 3031–3037 (together with Andreas Kortendick and Orkun Ekinci) [in German]
  • The tax authorities make it possible to adjust aggressive RETT blocker structures in a way that is neutral in terms of real estate transfer tax - Note to the Land Decrees of 19.9.2018: Indirect change in the shareholder structure of a real estate holding (partnership) company within the meaning of § 1 (3) GrEStG,
    Ubg 2018, 654-657
  • Obligation to submit tax returns for CFC-rules according to sec. 18 Foreign Tax Act – Must partnerships file the tax return?
    FR 2018, 1042-1047
  • RETTA: Are the planned changes in the law already to be taken into account in the taxation of share deals?
    GmbHR 2018, pp. 1041-1048
  • Conference report „The Tax Valley 01" – first SMP tax conference on 21st June 2018 at Mojo Club, Hamburg
    FR 2018, 789-793 (together with David John)
  • The end of real-estate transfer-tax (RETT) blocker structures
    GmbHR 2018, pp. 354–361 [in German]
  • Current developments regarding sect. 1(2a) German Real Estate Transfer Tax Act (RETTA) (GrEStG)
    GmbHR 2018, pp. 139–148 [in German] (together with Manuel Brühl)
  • Impact of off-balance-sheet adjustments on increased transfers and reduced transfers in the context of fiscal unities
    Ubg 2017, pp. 561–570 (together with Jannes Lüttchens) [in German]
  • Germany's Federal Tax Court submits sect. 6a RETTA to the European Court of Justice – Which issues remain, and what needs to be done now?
    Ubg 2017, pp. 394–401 [in German]
  • Economic ownership, fiduciary relationships and the tax exemption pursuant to sect. 6(3) RETTA
    Ubg 2017, pp. 312–317 [in German]
  • When does the transfer of a stake in a company prevent the application of sect. 16 RETTA?
    DStZ 2017, pp. 202–209 [in German]
  • A costume party during the week of carnival does not constitute a 'Zweckbetrieb' (non-taxable commercial business by a non-profit organization) 
    case note on Federal Tax Court of 30 Nov. 2016 (case no. V R 53/15), FR 2017, pp. 240–244 (together with Stephan Vossel)
  • Conditional gifts under RETT law – case notes on the Federal Tax Court judgments of 12 July 2016 (case no. II R 57/14) and of 20 Nov. 2013 (case no. II R 38/12)
    Ubg 2017, pp. 105–112 (together with Jannes Lüttchens) [in German]
  • Are male voice choirs, riflemen's associations and women's soccer clubs not charitable? – along with case notes on the judgment of the Düsseldorf Tax Court of 23 June 2015
    (case no. 6 K 2138/14 K), FR 2016, pp. 714–718 (together with Stephan Vossel) [in German]
  • Selected issues regarding the local jurisdiction in the context of reorganizations under RETT law
    DStR 2016, pp. 1503–1508 (together with Manuel Brühl and Antonia Scheinbacher) [in German]
  • Release of fiscal-unity adjustment items in the context of indirect fiscal unities
    Der Betrieb 2016, pp. 1099–1104 (together with Arne von Freeden) [in German]
  • Abolition of the per-capita approach in the context of attributable partnerships within the scope of application of sect. 1(3) RETTA
    Ubg 2016, pp. 201–207 [in German]
  • The economic approach within the scope of application of sect. 1(2a) RETTA
    DStZ 2016, pp. 272–282 [in German]
  • Case note on Düsseldorf Tax Court of 4 Nov. 2015 (case no. 7 K 1553/15 GE) – Spin-off for purposes of new formation and the group clause of sect. 6a RETTA
    GmbHR 2016, pp. 138–140 [in German]
  • Bouncing, dancing and jumping during the carnival season – case note on Cologne Tax Court judgment of 20 Aug. 2015 (case no. 10 K 3553/13)
    FR 2016, pp. 123–125 (together with Stephan Vossel) [in German]
  • Unconstitutionality of the substitute assessment basis within the meaning of sect. 8(2) RETTA – When does a retroactive legislative amendment hurt the taxpayer?
    Ubg 2015, pp. 463–469 [in German]
  • VAT treatment of bundles of services
    Ubg 2015, pp. 224–230 (together with Stephan Vossel) [in German]
  • Commentary on several provisions
    in Rödder/Herlinghaus/Neumann, Commentary on the German Corporate Income Tax Act (CITA) (KStG): on sects. 14(3), 14(4), 16, 17 and 19 CITA Verlag Dr. Otto Schmidt 2015 (in each case together with Thomas Rödder) [in German]
  • Case note on Munich Tax Court of 23 July 2014 (case no. 4 K 1304/13) – RETT: No tax exemption under sect. 6a RETTA upon termination of a corporate group
    GmbHR 2014, pp. 1220–1221 (together with Malte Bergmann) [in German]
  • Case note on Federal Tax Court of 9 July 2014 (case no. II R 49/12): Indirect change in the shareholder structure within the meaning of sect. 1(2a) RETTA owing to a diverging attribution of the shareholding, Der Konzern 2014, pp. 420–421 (together with Stephan Vossel) [in German]
  • When is the tax office entitled to decline to issue an advance ruling?
    FR 2014, pp. 923–930 (together with Malte Bergmann) [in German]
  • Application of the partial-income procedure to free-float dividends pursuant to sect. 8b(4) Corporate Income Tax Act?
    FR 2014, pp. 794–797 (together with Stephan Vossel) [in German]
  • How must fiscal-unity adjustment items be reversed in the case of a sale of the fiscal-unity participation?
    Ubg 2014, pp. 512–519 (together with Arne von Freeden) [in German]
  • Case note on Düsseldorf Tax Court of 7 May 2014 (case no. 7 K 281/14 GE) – RETT: Prerequisites for a tax exemption in the context of intragroup restructurings
    GmbHR 2014, pp. 839–840 (together with Malte Bergmann) [in German]
  • The decree by the German states (Länder) on sect. 1(3a) RETTA – scenarios that are covered and such that are not
    Ubg 2013, pp. 743–754 (together with Bernhard Liekenbrock) [in German]
  • The new anti-RETT-blocker-structure provision of sect. 1(3a) RETTA
    Ubg 2013, pp. 469–479 (together with Bernhard Liekenbrock) [in German]
  • Impact of a contract renewal on distribution-accrual accounting
    FR 2013, pp. 455–458 [in German]
  • Treatment for purposes of corporate income tax of a repurchase of convertible bonds
    Der Betrieb 2013, pp. 954–958 (together with Norbert Herzig) [in German]
  • Realization of income and expenses in the context of an insurance agent's commissions that may become repayable in the event of a cancellation
    FR 2013, pp. 206–212 [in German]
  • Carnival in terms of tax law
    FR 2013, pp. 57–64 (together with Stephan Vossel) [in German]
  • Commercial-law valuation reservation in the context of an accrual valuation for tax purposes under sect. 6(1) no. 3a German Income Tax Act
    FR 2013, pp. 164–168 (together with Simone Briesemeister and Stephan Vossel) [in German]
  • Balance-sheet treatment of vouchers issued
    Ubg 2012, pp. 783–791 (together with Stephan Vossel) [in German]
  • Transactions involving multiple deliverables (Mehrkomponentengeschäfte) under commercial-balance-sheet law and tax-balance-sheet law
    Kölner Wissenschaftsverlag 2012 [in German]
  • Case note on Federal Tax Court judgment of 22 June 2011 (case no. I R 7/10) – Accruals and deferrals in the context of a 'handling fee' payable by a borrower
    FR 2011, p. 1007 (together with Norbert Herzig) [in German]
  • Case note on Federal Tax Court judgment of 14 April 2011 (case no. IV R 46/09) – A wind farm consists of several independent economic assets whose useful life must, in principle, be estimated uniformly
    FR 2011, pp. 666–667 (together with Simone Briesemeister and Stephan Vossel) [in German]
  • Accounting for arrangement fees for loan agreements as accrued and deferred items
    Der Betrieb 2011, pp. 1014–1019 (together with Norbert Herzig) [in German]
  • Sale with repurchasing option as a transaction involving multiple deliverables
    Ubg 2010, pp. 472–482 (together with Norbert Herzig) [in German]
  • Component approach under commercial-balance-sheet law and tax-balance-sheet law – comments on IDW (Germany's Institute of Public Auditors) RH HFA 1.1016
    WPg 2010, pp. 561–573 (together with Norbert Herzig, Simone Briesemeister and Stephan Vossel) [in German]
  • Between Extremes: Merging the Advantages of Separate Accounting and Unitary Taxation
    Intertax 2010, S. 334-349 (mit Prof. Dr. Dr. h. c. Norbert Herzig und Prof. Dr. Manuel Teschke)
  • Profit realization from a tax-law perspective in the context of revenue arrangements with multiple deliverables
    in: Baumhoff/Dücker/Köhler (eds.), Besteuerung, Rechnungslegung und Prüfung der Unternehmen [Taxation, Accounting and Auditing of Companies], Festschrift für [Commemorative publication in honor of] Norbert Krawitz, Gabler-Verlag 2010, pp. 83–102 (together with Norbert Herzig) [in German]
  • Avoiding the double burden of income tax and inheritance tax following the introduction of sect. 35b German Income Tax Act
    DB 2009, pp. 584–592 (together with Norbert Herzig and Stephan Vossel) [in German]
Dr.  Christian Joisten

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