His field of activity includes both German and international tax law. He comprehensively advises national and international clients on questions of tax law in connection with corporate transactions (M&A), restructurings, joint ventures and investments.
Another focus of his work is providing advice in connection with the conclusion, amendment and termination of control and profit and loss transfer agreements as well as the tax law implications for fiscal unities for income tax and sales tax purposes. Moreover, he advises national and international clients on setting up equity- and debt- based management and employee participation schemes as well as virtual stock ownership plans (VSOP).
Before he joined Eversheds Sutherland, he worked as a lawyer and tax advisor for a Big 4 auditing company and a medium-sized auditing company for several years.
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Niklas' recent experience includes:
- Shell on the sale of Shell Energy Retail, the energy retail business of Shell in the UK and Germany, to Octopus Energy Group
- Advice to RWE Renewables on the establishment of a joint venture with the Canadian power producer Northland Power Inc. to jointly develop a 1.3 gigawatt cluster of offshore wind projects in the German North Sea
- Advice to Shell on the acquisition of SBRS GmbH, a German provider of e-mobility solutions
- Advice to the US group Sherwin Williams Company on the EUR 250 million takeover of the German industrial coatings business of the Swiss construction chemicals group Sika AG and its subsidiaries
- Advice to Nordson Corporation on the acquisition of NDC Technologies
- Advice to the founders of Atreus Group GmbH on its sale to the US Global Leadership Advisor Heidrick & Struggles
- Advice to DNV on the acquisition of the certification expert Medcert
- Advice to Glanbia on the acquisition of a majority holding in LevlUp GmbH
- Advice to IMAXXAM on the acquisition of a residential and office property portfolio
Niklas studied law at Westfälische Wilhelms University of Münster and obtained his LL.M. degree at La Trobe University in Melbourne.
Niklas regularly publishes expert articles and newsletters on national and international tax law, in particular on the topics of fiscal unity for income tax and sales tax purposes as well as employee participation schemes:
- Haverkamp/Schilawa, Zuordnung von Vergütungen aus einem obligatorischen Arbeitnehmer-Genussrecht zu den Kapitaleinkünften, in: DStRK 2026, 45
- Haverkamp/Schilawa, Zur Versicherungssteuerpflicht bei Betriebsstätten in Drittstaaten, BFH, Urteil v. 30.01.2025 - V B 47/23, in: DStRK 2025, 97
- Haverkamp/Schilawa, Keine gewerbesteuerrechtliche Hebeberechtigung eines Bundeslandes für Betriebsstätte im deutschen Küstenmeer, BFH, Urteil v. 03.12.2024 - IV R 5/22, in: DStRK 2025, 147
- Schilawa, Versandhandelskunden keine Versicherungsnehmer im Falle von Garantieverlängerungen und Geräteschutzversicherungen (Gruppenversicherungen), FG Köln, Urteil v. 26.06.2024 - 2 K 693/20, in: DStRK 2025, 137
- Diemer/Schilawa, Anm. zu BFH: Fortführung der finanziellen Eingliederung bei Verschmelzungen (Fußstapfentheorie), BFH, Urteil v. 11.7.2023 – I R 21/20, in: DStRK 2024, 34.
- Schilawa, Keine nicht steuerbare Geschäftsveräußerung iSv § 1 Abs. 1a UStG bei Übertragung auf eine Vielzahl von Erwerbern, FG Schleswig-Holstein, Urteil v. 14.3.2024 – 4 K 75/23, in: DStRK 2024, 332
- Schilawa, Änderungsantrag zur Vermeidung widerstreitender Steuerfestsetzung aufgrund geänderter Rechtsprechung (umsatzsteuerliche Organschaft), BFH, Beschluss v. 16.7.2024 – XI B 43/23, in: DStRK 2024, 249
- Schilawa, Anm. zu BFH: Organisatorische Eingliederung von Aktiengesellschaften als Organgesellschaften, BFH, Beschl. v. 13.3.2024 – V B 67/22, in: DStRK 2024, 150.
- Schilawa, Anm. zu BFH: Zur Auslegung eines Gewinnabführungsvertrags und der steuerlichen Rückwirkung eines notariellen Nachtragsvermerks, in: DStRK 2023, 49.
- Schilawa, Anm. zu BFH: Umsatzsteuerliche Organschaft – Mittelbare wirtschaftliche Eingliederung durch Verflechtung zwischen den Unternehmensbereichen verschiedener Organgesellschaften, in: DStRK 2023, 316.