Dr. Benjamin Zapf
- Attorney
- Tax consultant
Assistent:
Sonja Binde
Languages for correspondence:
German, English
Dr. Benjamin Zapf has been advising entrepreneurs and private clients on all legal and tax aspects of succession planning at the Würzburg office since July 2020. Before joining Cornea Franz, Dr. Zapf worked for several years at a leading German law firm for succession issues in Frankfurt a.M. and Munich. His additional qualification as a tax consultant and his completion of the theoretical education as a specialist lawyer in inheritance law enable him to keep an eye on all the details of succession planning when counseling clients, and he also advises on the establishment and structuring of foundations. Another focus of his practice is corporate law consultancy. Dr. Zapf is a regular contributor to relevant specialist journals.
Areas of legal practice
- Inheritance law
- Family law
- Corporate law
- Trade law | Trade agent law
- Tax law
- Company succession
- Commercial law
Education and professional activity
- Studied law at Julius-Maximilians-Universität, Würzburg and the University of Aarhus; with a scholarship from the German Academic Scholarship Foundation
- European supplementary course of studies with degree as European lawyer (University of Würzburg) at Julius-Maximilians-Universität, Würzburg
- First Legal State Examination in law with distinction
- Research associate at the chair of Prof. Dr. Amend-Traut, Würzburg
- Doctorate in European Private Law
- Traineeship in Würzburg
- Qualification as a business mediator
- Second Legal State Examination with distinction
- Attorney with the law firm Flick Gocke Schaumburg Partnerschaft mbB in Frankfurt and Munich
- Tax consultant since May 2019
- Correspondence language: German, English
- Juristen Alumni Würzburg e.V. (Würzburg Law Alumni)
- AFARA e.V
- Steuerbefreiung für Familienheim im Falle der Renovierung, Anm. zu BFH v. 25.07.2019 – II R 37/16 (Kahlenberg/Weiss, NWB Steuerrecht Aktuell 02/2019) (Tax exemption for family home in case of renovation)
- Keine Begünstigung des Betriebsvermögens bei mittelbarer Schenkung, Anm. zu BFH v. 08.05.2019 – II R 18/16 (Kahlenberg/Weiss, NWB Steuerrecht Aktuell 02/2018) (No preferential treatment of business assets in the case of indirect gifts)
- Auslegung des § 1374 Abs. 2 BGB im Rahmen von § 5 Abs. 1 Satz 1 ErbStG, Anm. zu FG München v. 17.10.2018 – 4 K 1948/17 (Kahlenberg/Weiss, NWB Steuerrecht Aktuell 01/2019) (Interpretation of Section 1374 (2) of the German Civil Code [BGB] in the context of Section 5 (1) Sentence 1 of the Inheritance and Gift Tax Act [ErbStG])
- Keine Schenkungsteuer bei gemeinsamer Luxus-Kreuzfahrt, Anm. zu FG Hamburg v. 12.6.2018 – 3 K 77/17 (Kahlenberg/Weiss, NWB Steuerrecht Aktuell 01/2019) (No gift tax on joint luxury cruise)
- Ein sicherer Hafen in unruhigen Zeiten – neuseeländische Investorenvisa für HNWIs, IStR 2018, 408 (A Safe Haven in Troubled Times - New Zealand Investor Visas for HNWIs)
- La dolce vita fiscale – Italienische Pauschalbesteuerung für zuziehende HNWIs, IStR 2017, 961 (with Dr. Christian von Oertzen) (La dolce vita fiscale - Italian lump-sum taxation for HNWIs moving to Italy)
- Sponsoring von gemeinnützigen Stiftungen und Organisationen – aktuelle Entwicklungen bei Geber und Bedachten, StB 2016, 296 (with Dr. Christian von Oertzen) (Sponsoring of Charitable Foundations and Organizations - Current Developments for Donors and Beneficiaries)
- Die Wohnimmobilienkreditrichtlinie 2014/17/EU – Am Ziel einer langen Reise?, ZEuP 2016, 656 (The Residential Mortgage Credit Directive 2014/17/EU - At the end of a long journey?)
- Verbraucherschutz beim Abschluss von Hypothekarkreditverträgen – unter besonderer Berücksichtigung des Richtlinienvorschlags der Europäischen Kommission für Wohnimmobilienkreditverträge vom 31.03.2011 (Dissertation), Würzburger Rechtswissenschaftliche Schriften (herausgegeben von der Juristischen Fakultät der Universität Würzburg) – Ergon Verlag 2014 (Consumer Protection when Concluding Mortgage Credit Agreements - with Special Consideration of the European Commission’s Proposal for a Directive on Residential Real Estate Credit Agreements of March 31, 2011 (doctoral dissertation))
