Publications
Prof. Dr. Jörg-Andreas Lohr

Prof. Dr. Jörg-Andreas Lohr (born 1960) studied business administration at the University of Cologne.

After passing the Diplom-Kaufmann examination, he obtained a doctorate in business taxation from the chair of Prof. Dr. Gerd Rose.

From the end of 1985 until the beginning of 2001, Prof. Dr. Lohr worked for a larger national auditing company and worked there from 1994 until he left as a managing partner.

Prof. Dr. Lohr is an honorary professor at the University of Cologne in the subject of controlling.

He is a founding member of the German Branch of the Society of Trust and Estate Practitioners.

Video-Podcasts

• On the topic of “Football and Restructuring”, the IPA in cooperation with Dr. Rainer Eckert (Eckert Rechtsanwälte, chairman of the board of the Association for the Promotion of the IPA as well as lecturer at the LUH) has invited the discussants Prof. Dr. Jörg-Andreas Lohr (LOHR + COMPANY GmbH), Prof. Dr. Christian Wolf (Institute for Process Control), Prof. Dr. Jörg-Andreas Lohr (LOHR + COMPANY GmbH) and Prof. Dr. Jörg-Andreas Lohr (LOHR + COMPANY GmbH). Dr. Christian Wolf (Institute for Procedural and Bar Law, Leibniz Universität Hannover), Martin Kind (Hannover 96 Management GmbH), Dr. Olaf Meinking (lawyer M26) and Andreas Ziegenhagen (Dentons) recorded a video podcast under the moderation of Dr. Rainer Eckert. You can find it here.

Essays

• Good faith of the entrepreneur in the event of unauthorised VAT disclosure by his employee
  Lohr/Buschhaus, NWB 21/2024 p. 1467
• Accounting for treasury shares in accordance with IFRS – methods and effects
  Lohr/Schiffer, NWB-PiR 2/2024 p. 45
• Leasing under HGB and IFRS – A comparison and effects on the recognition of deferred taxes
  Lohr/Schiffer, NWB-StuB 22/2023 p. 899
• Changes to IAS 12 and effects on the formation of deferred taxes for leases in accordance with IFRS 16
  Lohr/Schiffer, NWB-PiR 9/2023 p. 291
• Shareholder-related capital reserve accounts in the case of a limited company
  Lohr/Bringmann/Göke, NWB 29/2023 p. 2029
• Anglo-American Trusts in Germany
  Lohr/Bringmann, NWB-EV 4/2023 p. 119
• Accrual of interest claims not paid out within the meaning of § 11 para. 1 sentence 1 EStG
  Lohr/Casper, NWB 8/2023 p. 537
• The treatment of the compulsory portion in inheritance tax, overview with structuring recommendations
  DStR 2011, p. 1939
• The treatment of the compulsory portion in income tax, overview with structuring recommendations
  DStR 2011, P. 1890
• Problems and future of the tax group
  Der Betrieb 2010, p. 2576
• The Act on German Real Estate Stock Corporations with Listed Shares (REITG),
  Tax Advisor Yearbook 2007/2008, at the same time report on the 59th Specialist Congress of Tax Advisors Cologne, 23 and 24 October 2007, p. 99
• Cross-border account searches and Austria’s mutual legal assistance in tax offences,
  Journal for Taxes & Law, issue 23/2006, p. 486
• Foreign interest income of EU citizens is no longer a (bank) secret,
  DStR 2005, p. 537
• Asset management fees as income-related expenses for income from capital assets and private sales transactions
  DStR 2005, p. 321
• Current advisory know-how Taxation of capital assets
  DStR 2006, p. 404
  DStR 2004, p. 442, p. 2081
  DStR 2003, p. 1240
  DStR 2002, p. 944, p. 1893
• Treatment of Interest in German and European Tax Law – A Current Overview for Practitioners
  Steuer- und Bilanzpraxis, Journal for Tax Law and Corporate Accounting, issue 3/2005, p. 109
• Austria – Optimal tax haven for capital assets
  Journal for Taxes & Law, Issue 1/2005, p. 12
• Acquisition of “used” life insurance policies – A sensible investment from a tax point of view?
  Der Betrieb 2004, p. 2334
• Tax treatment of bonds with exchange or redemption rights
  FinanzBetrieb 2000, p. 578
• Taxation of financial innovations and other capital claims within the meaning of § 20 para. 1m no. 7 EStG Der Betrieb 2000, p. 643
• Use of tax arrangements including tax saving models in the context of asset management
  in: Professional Asset Management, Düsseldorf 1999, p. 41
• Investments in the USA from a German Perspective
  in: Professional Asset Management, Düsseldorf 1999, p. 285
• The taxation of income from foreign investment shares for private investors under the Tax Relief Act 1999/2000/2002
  Der Betrieb 1999, p. 1341
• Draft of a new German-Austrian double taxation agreement
  IWB 1998, Section 5, Group 2, p. 455
• News on the income tax treatment of index certificates held as private assets
  Der Betrieb 1998, p. 2339
• Input tax refund to foreign traders in Austria
  IWB 1998, Compartment 5, Group 2, p. 397
• Tax aspects of the tourism industry – pros and cons of non-profit status ReiseZeit 1995
• Direct investment in US real estate or acquisition of shares in US REITs
  Der BetriebSpezial 1988, p. 26

Books

• Capital Investment after the Corporate Tax Reform, Munich 2001
• The Taxation of Foreign Investment Funds for Private Investors, Düsseldorf 1996
• The Usufruct of Companies and Company Shares, Düsseldorf 1989

Festschrift

• The Importance of Organschaft in Tax Law – in Festschrift for Sebastian Spiegelberger on the occasion of his 70th birthday – Verlag C.H. Beck
• Estimates in Criminal Tax Law – in Festschrift for Klaus Volk on his 65th birthday – Verlag C.H. Beck

Handbook

• Handbook on compulsory portion law: The valuation of the estate and compulsory portion law in tax law. Published by Schlitt/Müller, 3rd edition Munich 2024
• Handbook on compulsory portion law: The right to a compulsory portion in tax law. Published by Schlitt/Müller, 1st edition Munich 2010, 2nd edition Munich 2017
• Munich Lawyers’ Handbook – Defence in Commercial and Fiscal Criminal Matters, Substantive Fiscal Criminal Law, 1st edition Munich 2006, 2nd edition Munich 2014, 3rd edition Munich 2020, Sections 369 – 384a of the German Tax Code (AO)