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Dr. Oliver S. Hartmann, LL.M.

  • Training in the financial administration of North Rhine-Westphalia and studies at the University of Finance North Rhine-Westphalia in Nordkirchen
  • Worked in various tax offices of the NRW financial administration

  • Tax advisor since 2006

  • Studied business law in Bonn, Cologne and Mainz

  • Appointment as specialist advisor for international tax law in 2009

  • Lecturer for international tax law at the International Technical School Bad Honnef Bonn (until 2015)

  • Comprehensive tax advice for companies and private individuals
  • International tax law
  • Speaker in the training and further education of tax consultants

  • The financial administration is upgrading (DATEV, 2015)
  • Everything in its time, DATEV-Magazin 2/2015, p. 11 ff.

  • The new principles for electronic bookkeeping (DATEV, 2014)

  • New framework conditions for the subsequent taxation of capital assets in Switzerland (together with attorney Alexander Liebold) Taxes & Balance Sheets 2011

  • The government draft of a recovery guideline implementation law, Thorsten Krain Taxes & Balance Sheets 2011, p. 504

  • Overview of the Annual Tax Act 2010 Part II, Thorsten Krain Taxes & Balance Sheets 2011, p. 98

  • Amendment to the AEAO, Der AO-Steuerberater 2/2011, p. 44
  • Overview of the Annual Tax Act 2010 Part I, Taxes & Balance Sheets 2011, p. 21

  • Overview of the new sales tax application decree (UStAE) - comments on the new

  • The government draft of an annual tax law 2010 - changes in wage, sales tax and inheritance tax law, Thorsten Krain & Michael Seifert, Taxes & Balance Sheets 2010, p. 544
  • The government draft of an annual tax law 2010 - changes in income tax and procedural law, Thorsten Krain & Michael Seifert, taxes & balance sheets 2010, p. 497

  • Obligations to record according to the SteuerHBekV, Steuerberater Woche 3/2010, p. 118 f. Verlag Dr. Otto Schmidt, Cologne

  • Electronic bookkeeping and data access for financial management, taxes & balance sheets 3/2010, p. 98

  • Obligations to keep records according to the Ordinance to Combat Tax Evasion, Der AO-Steuerberater 2/2010

  • Change of a tax assessment for joint assessment, Der AO-Steuerberater 2/2010

    Flat-rate board remuneration: Articles of Association or board resolution Der AO-Steuerberater 11/2009 p. 329 f.
  • The government draft of an ordinance to combat tax evasion - complication instead of specification The AO tax advisor 9/2009 p. 277 ff.

  • Audit location of an external audit after confiscation of documents, Der AO-Steuerberater 9/2009 p. 259 f.

  • The group term of the interest barrier according to the BilMoG, Thorsten Krain Taxes & Balance Sheets 2009, p. 486 ff.

  • Collective information requests for Telekom bonus shares Der AO-Steuerberater 6/2009 p. 160 f.

  • Management and administrative services not a tax-privileged special-purpose business The AO tax consultant 5/2009 p. 131 f.

  • Effects of the 2008 Income Tax Amendment Directives on Corporate Taxation Taxes & Balance Sheets 2009, p. 391 ff

  • The law to modernize and reduce the bureaucracy of the taxation procedure Der AO-Steuerberater 3/2009 p. 75

  • The tax treatment of unit-linked life insurance in the light of the reorganization of the taxation of capital income, Steuer & Studium 2/2009, p. 75 ff.

  • The application decree for the new ยง 42 AO, Der AO-Steuerberater 9/2008 p. 242 f.

  • Planned changes by the JStG 2009, Der AO-Steuerberater 8/2008, p. 219 ff.

  • Calculation parameters in the PoC procedure according to IAS 11, International Accounting Practice 4/2008, p. 120 ff.

  • TOP 10 on inheritance tax reform Business succession today, Edition 12/2007 (EDP reference work)

  • Special features of the taxation of stock options for the remuneration recipient Thorsten Krain Steuer & Studium 12/2004, p. 634 ff.

  • Tax treatment of stock options for those entitled to options, Steuer & Studium 12/2004, p. 597 ff.

  • Stock options as an income tax and corporate law problem, consequences for the commercial and tax balance sheet, Steuer & Studium 10/2004, p. 542 ff.

  • Stock options as a problem under income tax and corporate law, commercial and tax law treatment at the issuing company, Steuer & Studium 9/2004, p. 490 ff


  • Indo-German Lawyers Association (DIJV) e.V.

  • Association of Specialists in International Tax Law (VIStR)

  • Chamber of Tax Advisors Cologne (Member of the Board of Directors)

  • DATEV eG

  • Focus TOP tax consultants 2015 & 2016