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Dr. Maximilian Benke


Max advises on corporate taxation issues with a focus on partnership taxation.

Education and Career

Max studied Economics and Business Administration in Bonn and Cologne. Before joining YPOG, he was an associate at Ebner Stolz. Furthermore, Max was a research assistant and postdoc at the Chair of Business Administration and Business Taxation at the University of Düsseldorf. In the context of his Ph. D. at the University of Freiburg i. Br. he assessed accounting problems in the field of partnerships. His doctoral thesis was honored with Gerhard-Thoma-Ehrenpreis, DWS-Wissenschaftspreis and ckss-Dissertationspreis in 2022.


  • German certified tax advisor (Steuerberater)
  • Dr. rer. pol. (University Fr. i. Br.)
  • Master of Sciene (University of Cologne)


  • German
  • English
  • Over-withdrawls in two-tier partnerships (comment on IV R 8/21)
    FR 2024, p. 269 (together with Anna Hürten) [in German]
  • Accounting conflicts in multi-level partnerships,
    Freiburg i. Br., PhD, Univ. of Freiburg, 2022 [in German]
  • Partnerships in international tax law,
    in: Handbuch Mittelständische Unternehmen, Section I, Chapter 10, loose-leaf, edited in: August 2020 (together with Sebastian Mirbach) [in German]
  • No accounting conflicts in the case of sister partnerships,
    DStR 2020, p. 2273 (together with Guido Förster) [in German]
  • Double non-deductibility of interest expenses in the case of acquisition of shareholdings,
    DStR 2019, p. 150 (together with Wolfgang Kessler) [in German]
  • Taxation of Expenses - Excessive Tax Effects of the Interest Barrier for Holding Companies?,
    DB 2019, p. 2367 (together with Wolfgang Kessler) [in German]
Dr. Maximilian Benke

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