Publications
WP/StB Michael Casper, LL.M. graduated in business administration in Düsseldorf in 2016 with a focus on business taxation. During his studies, he worked at the Chair of Tax Law of Prof. Dr. Rainer Jurowsky. From 2022 to 2023, he completed his “Master of Law (LL.M.)” studies in Cologne.
In 2020, Mr Casper successfully passed his tax advisor examination and was appointed as an auditor by the Chamber of Auditors in Düsseldorf in 2021. He has been working for LOHR + COMPANY GmbH since his graduation.
Mr. Casper mainly advises in the areas of tax compliance, business valuation as well as inheritance and gift tax law.
Essays
- Revocation of the authorisation of actual taxation due to abuse – input VAT deduction entitlement of the recipient
Discussion of the BFH judgement of 12.7.2023 – XI R 5/21
Casper/Heinz, NWB 8/2024, p. 526 ff. - Teleological application of the 90% entry test for inheritance and gift tax relief within the meaning of Section 13a ErbStG
Discussion of the BFH judgement of 13.9.2023 – II R 49/21
Casper/Smentoch, NWB-EV 2/2024, p. 39 ff. - Reporting obligations in international capital and payment transactions under the Foreign Trade and Payments Ordinance
NWB 22/2023 p. 1594 - Accrual of unpaid interest claims within the meaning of § 11 para. 1 sentence 1 EStG
Lohr/Casper, NWB 8/2023 p. 537
L+C in Dusseldorf
L+C in Vienna
