Dr. Astrid Pönicke, LL.M. (Essex)

Detailed CV

• 1991 – 1996: Studies in law and business at the University of Halle-Wittenberg
• 1996: First state examination in law
• 1999: Awarded a doctorate in law (Dr. jur.) by the University of Augsburg
• 1999 – 2000: LL.M. programme at the University of Essex (GB)
• 2000 – 2002: Legal internship at the Court of Appeal in Berlin
• 2002: Second state examination in law
• 2003 – 2005: Associate at Allen & Overy LLP, Frankfurt am Main
• 2005 – 2009: Associate at Mayer Brown LLP, Frankfurt am Main and London
• 2009 – 2014: Counsel and Head of the Fiscal Law Section at Wilmer Hale LLP, Frankfurt am Main
• 2015 – 2017 Lawyer with own law firm in Frankfurt am Main
• 2017: Appointment as notary public in Frankfurt am Main

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Publications

“Bonus payments to interestholders of a management participation company –Income from capital investments or salary?”; Remark to Local Tax Court of Niedersachsen of 15.01.2014, 2 K 147/11, BB 2014, 2847

“News from management participations – In particular in case of a sub-participation” (Co-author); BB 2014, S. 2717

“Köln meets Palo Alto – What enterprises should pay attention to in case of expanding to the USA” (Co-author); Venture Capital Magazin 03/2013

“The comeback of management participations” (Co-author) in: ‘Guide for Business Angels,’ 1. Edition 2012, S. 107

“A ten percent commercial use triggered refund of input VAT”; Immobilienzeitung 2012, S. 12

“Tax plans of the grand coalition in the forthcoming election period”, (Co-author); BB 2005, S. 2715

“Commercially triggered contribution of an equity replacing shareholder loan to a corporation; Remark to Federal Tax Court of 20.04.2005, X R 2/03”; BB 2005, 2072

“Restricted use of tax loss carry forward ; Remark to Federal Tax Court of 29.04.2005, XI B 127/04”; BB 2005, 1551

„Germany: Recent Developments Affecting the Structuring of Private Equity and Venture Capital Funds“ (Co-author); Intertax, Volume 33/2005

„German Tax on True Sale Securitisations: Recent Developments“ (Co-author); Intertax, Volume 32/2004

„Federal Court impedes granting of loans “; Financial Times Deutschland, 11.05.2004

„Germany Implements EU Savings Tax Directive“ (Co-author); Tax Notes International, 12.03.2004

„The intended merger of Arthur Andersen Germany und Ernst & Young Germany – Oligopolies and the ‘Failing Firm Defense‘ -“ (Co-author), WRP, 2002, 830

„Income from services – Scope and limits of Section § 22 No. 3 German Income Tax Act“ (PhD thesis); Shaker Verlag, 1999

„The exclusion of commercially organised lottery player alliances by the German lottery and sweepstake association“, WRP, Heft 8/1998

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