Dr. Lars H. Haverkamp is a Partner in the Tax Law practice group of Eversheds Sutherland.
He has been advising companies and investors from various industrial sectors on national and international corporate tax law for more than 18 years. He focuses on the structuring, implementation and defense of transfer pricing and permanent establishment models and support in cross-border restructuring projects.
As a certified specialist in tax law, he regularly represents his clients in and out of court in all kinds of tax litigation proceedings and comprehensively supports them in the development and implementation of tax compliance projects.
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His recent experience includes:
- Representation of multinational companies in tax audit and legal protection proceedings
- Defense of intragroup loan relationships in and out of court (e.g. rating models, lack of collateral) and other financing means (e.g. cash pooling)
- Prevention of a transnational joint audit by way of interim legal protection
- Representation in appeal proceedings before the German Federal Finance Court with extension of jurisdiction
- Support in restructuring projects on international corporate tax law and transfer pricing issues
- Structuring and implementation of intragroup license relationships and central IP holding structures
- Training of employees of the German Ministry of Finance and the tax audit of an Eastern European member state on the topic of transfer prices on behalf of the European Commission
- Optimizing the value of tax risk insurance: Practical insights, March 25, 2026, Eversheds Sutherland webcast
- Keeping pace with change: A discussion on international tax enforcement and controversy, June 18, 2025, Eversheds Sutherland webcast
Lars is one of ‘Best Lawyers 2024’ (Best Lawyers/Handelsblatt) and was rated as Notable Practitioner for general corporate tax in 2024 by ITR World Tax. Expert Guides regularly named him as a rising star in the area of transfer pricing in Germany.
He is a member of the International Fiscal Association and a lecturer at Universität Münster Professional School.
Lars is the author of various renowned specialist books on the subject of permanent establishment taxation and international procedural law. He regularly publishes expert articles on international tax law and on tax procedural law, gives lectures and webinars and participates in panel discussions.
Books:
- Haverkamp/Schnorberger, Beitrag in: The Transfer Pricing Law Review, 2015, Transfer Pricing regime in Germany
- Haverkamp, in: Mössner, Steuerrecht international tätiger Unternehmen, 5. Auflage 2018, Kapitel 5 – Betriebsstättengewinnabgrenzung
- Haverkamp, in: Mössner/Lampert, Steuerrecht international tätiger Unternehmen, 6. Auflage 2023, Kapitel 5 – Betriebsstättengewinnabgrenzung und Kaptitel 13 – Internationales Steuerverfahrensrecht
- Haverkamp, in: Wassermeyer/Baumhoff/Ditz Verrechnungspreise international verbundener Unternehmen, 2. Auflage 2022, Kapitel 9 – Joint Audit
- Haverkamp in: Oppel/Martini/Oertel, Internationales Steuerrecht, 1. Auflage, 6/2025, § 162 AO
- Haverkamp in: Oppel/Martini/Oertel, Internationales Steuerrecht, 1. Auflage, 6/2025, § 90 AO
Tax Journals:
- Haverkamp/Schilawa, Zuordnung von Vergütungen aus einem obligatorischen Arbeitnehmer-Genussrecht zu den Kapitaleinkünften, in: DStRK 2026, 45
- Haverkamp, Zur Anwendung von § 50d Abs. 1 S. 11 EStG idF des AmtshilfeRLUmsG auf Ausschüttungen an eine US-amerikanische sog. S-Corporation, BFH, Urteil v. 11.3.2026 – I R 13/23, in: DStRK 2026, 187
- Haverkamp/Leiminger, Zur Passivierung von Verbindlichkeiten im Insolvenzverfahren, BFH, Urteil v. 21.4.2026 – IX R 34/24, in: DStRK 2026, 175
- Haverkamp/Schilawa, Zur Versicherungssteuerpflicht bei Betriebsstätten in Drittstaaten, BFH, Urteil v. 30.01.2025 - V B 47/23, in: DStRK 2025, 97
- Haverkamp/Meinert, Kein Akteneinsichtsrecht nach der DSGVO, BFH, Urteil v. 20.09.2024 - IX R 24/23, in: DStRK 2025, 84
- Haverkamp, Zum Bankenprivileg bei einer Konzernfinanzierungsgesellschaft, BFH, Anmerkung zum Beschluss v. 21.05.2025 - III R 6/24, in: DStRK 2025, 275
- Haverkamp/Meinert, Verrechnungspreisbestimmung bei sog. Parallelimporten, BFH, Urteil v. 11.12.2024 - I R 41/21, in: DStRK 2025, 172
- Haverkamp/Meinert, § 1 Abs. 5 S. 1 AStG als Einkünftekorrekturvorschrift, BFH, Urteil v. 18.12.2024 - I R 45/22, in: DStRK 2025, 155
- 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
- Haverkamp/Leiminger, Wirtschaftliches Eigentum an zur Sicherheit übereigneten Aktien, BFH, Urteil v. 13.11.2024 - I R 3/21, in: DStRK 2025, 133