Georg Schmidt

Partner

Area of Specialisation

Georg Schmidt, graduate in financial management (FH), certified specialist for tax law as well as certified specialist for inheritance law, is a partner at TIGGES.
Georg Schmidt advises both national and international predominantly medium-sized companies in the various questions of commercial law with civil, tax and company law implications, as well as private individuals in inheritance and tax law. He has extensive experience in particular in inheritance law and inheritance tax structuring, preparatory restructuring and structured succession planning, including the execution of wills.

In addition, Georg Schmidt also advises and represents his clients in tax and fiscal court proceedings.

A further focus is on advising Austrian companies and private individuals on all questions of German-Austrian legal relations. Georg Schmidt is listed as a trusted lawyer of the Austrian Embassy.

CV

Georg Schmidt studied at the North-Rhine Westphalian College of Higher Education for Finance in Nordkirchen from 1996 to 1999, and…

Languages

German, English

Other Fields of Activity

Together with other specialized attorneys of the firm, Georg Schmidt also advises national and international artists, private individuals, entrepreneurs and…

Veröffentlichungen

Georg Schmidt studied at the North-Rhine Westphalian College of Higher Education for Finance in Nordkirchen from 1996 to 1999, and there acquired the academic degree of a certified financial expert, called “Diplom-Finanzwirt (FH)”. He pursued work as a tax inspector at the North Rhine-Westphalian Fiscal Authority.

Georg Schmidt studied law from 1999 until 2003 at Heinrich-Heine University in Düsseldorf with the focus on tax law. After the first state examination, he worked for the accounting and tax advice company Deloitte & Touche GmbH in Düsseldorf.

Georg Schmidt spent his legal traineeship at the Regional Court of Düsseldorf, with placements at the State Fiscal Authority of North Rhine Westphalia, the Düsseldorf Fiscal Court, and at the law firm TIGGES Rechtsanwälte.

Since May 2013 he has been special counsel for tax law.

Since February 2018 he has been a certified specialist in inheritance law.

In June 2019 Georg Schmidt was appointed new Honorary Consul of the Republic of Austria for North Rhine-Westphalia.

Since March 2021, he has also served as an advisory board member of the Konsular Korps Deutschland Corps Consulaire e.V. (CCD) for NRW.

German, English

Together with other specialized attorneys of the firm, Georg Schmidt also advises national and international artists, private individuals, entrepreneurs and foundations in all matters of art law. On our own website Art and Law you can find out more about this field of advice.

Exemption under section 13d ErbStG, ErbR 2024, p. 245

NOMOS commentary on succession law, 3rd edition 2023, chapter on tax consequences of inheritance and structuring options

Foundations in corporate succession, Foundation & Sponsoring, Red Pages 04.22

“The gift of special business assets – it all depends on the right timing!”, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 04/2021, p. 308

“BFH: Obligation to pass on the inheritance as a liability of the estate regarding the judgment of 11.07.2019 – II R 4/17 “, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 04/2020, p. 292

“Comment on the judgment of the Düsseldorf tax court of 16.05.2018 – 4 K 1063/17”, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 08/2018, p. 436

“Compensation for the waiver of a future compulsory portion claim”, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 09/2017, p. 714 ff

“Comment on BFH, judgment of 07.12.2016 – II R 21/14”, Holler/Schmidt, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 07/2017, p. 412 ff

“Comment on the BFH decision of 07.07.2016 – II B 95/15, ErbR 2017, 108”, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 02/2017, p. 72 ff

“Loss carryforwards will remain in the future”, BrANDneues 5/2016 (Newsletter from Business Angels Netzwerk Deutschland e.V.)

“Valuation of shares in an open-ended real estate fund in the context of inheritance tax assessment – comment on Kassel tax court, judgment of 07.04.2016 – I K 1161/15”, Holler/Schmidt, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 08/2016, p. 444 ff

“Grunderwerbsteuer in Erbfällen und Schenkungen”, Holler/Schmidt, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 04/2016, p. 192 ff

Mediation in the lawyer’s practice, book review by Wolfgang Stückemann, ErbR – Zeitschrift für die gesamte erbrechtliche Praxis 02/2014, p. 87ff

“Die doppelte Güterstandsschaukel – Gestaltungsmissbrauch oder erbschaftssteuerlicher Rettungsanker bei der Gütertrennung?”, Festschrift for Dr. Sebastian Spiegelberger, Bonn, 2009, p. 239ff.

“Tax neutrality of advertising cost contributions”, International Distribution Institute, July 2009

“Contracts between close relatives”, Steuer-Journal 2008, p. 20ff.

“Thwarting the tax authorities’ non-application prophylaxis”, DStR 2007, p. 1427ff.