Dr. Stefan Diemer is a Partner in the Munich office and a member of the firm’s Tax practice.
He has extensive experience in and regularly advises on international and domestic corporate transactions, real estate transactions, and the commercial activities of corporate clients.
Specializing in tax law, Stefan in particular advises national and international clients on tax-efficient structures for their commercial operations, including tax-efficient acquisitions, disposals and reorganizations — both domestic and international. He regularly advises on the tax structuring of real estate investments and financing. Stefan also advises on the application of VAT in real estate matters and within the framework of supply and value chains. Furthermore, he represents clients in procedures of tax authorities and before tax courts.
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- legal updatesTaxes - The One-Pager - Germany
- legal updatesTax impatriation webinar
- legal updatesThe EU’s Digital VAT Reform: Preparing for Mandatory E-Invoicing
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Stefan's recent experience includes advising:
- various US clients, including Chemtura, Horizon and Parker Hannifin, on M&A transactions regarding all relevant tax aspects
- a North American client regarding the structuring and setting up of its German operations
- a family office on €500 million investment in a German company
- the US Department of Justice/IRS as a German tax law specialist in proceedings before Boston tax court including testifying as an specialist witness
- a German leading provider of property investments for private and institutional investors
- Blackstone on the sale of a portfolio of student accommodations
- a sovereign wealth fund on the acquisition of a portfolio of commercial properties valued at approx. €400 million
- US clients and German clients on VAT supply chain matters
- Tax impatriation webinar: Practical insights for global executives, June 3, 2026, Eversheds Sutherland webinar
- Recommended for tax law by Best Lawyers
- Recommended by JUVE Tax Handbook 2020
- The Legal 500 Germany 2016
- Certified in tax law
- 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.
- Diemer/Weppner/Schilawa, Coronavirus – Austria and German agreement on tax treatment of home office working, in: ES Newsletter 2020
- Diemer/Weppner/Käßner/Schilawa, Coronavirus - DTA Luxembourg and DTA Netherlands – Cross-border commuters (Grenzpendler) working in their home offices, in: ES Newsletter 2020
- Diemer/Weppner/Schilawa, Coronavirus – Extension for filing of preliminary wage tax returns, in: ES Newsletter 2020
- Diemer/Weppner/Käßner/Schilawa, Coronavirus Steuerupdate – DBA Luxemburg und DBA Niederlande – Grenzpendler im Home Office, in: ES Newsletter 2020
- Diemer/Weppner/Schilawa, COVID-19 – DBA Österreich – Grenzpendler im Home Office, in: ES Newsletter 2020
- Diemer/Schilawa: Qualifikation der Vergütung für die Fortführung des Geschäftsführeramts beim Verkauf von Kapitalgesellschaftsanteilen als Veräußerungspreis oder Arbeitslohn, BFH, Urteil v. 3.3.2026 – IX R 1/25, in: DStRK 2026, 189
- Passivierung von Verbindlichkeiten bei Rangrücktritt, BFH, Urteil vom 19.8.2020 – XI R 32/18, in: NZI 2021, 53