Frederik advises medium and large-sized companies, family offices as well as private clients on tax matters. His practice is focused on national and international corporate tax law.
Education and Career
Frederik studied Business Administration with a Major in Tax, Accounting and Finance in Cologne, Glasgow and Milan. Before joining YPOG, he was a research assistant at the Institute for Tax Law of the University of Cologne. In the context of his Ph.D., he assessed the Global Minimum Tax.
Qualifications
- Dr. rer. pol.
- Certified Tax Advisor
- Master of Science
Languages
- German
- English
- Group neutrality of the global minimum tax,
Ph.D. Thesis, Springer Gabler, Wiesbaden 2024 - Commentary on Sec. 49 para. 1 No. 2 lit. b, c) German Income Tax Act (EStG),
in: Hermann/Heuer/Raupach, EStG/KStG (January 2024) - The Tax Law of Affiliated Companies
(with Johanna Hey), ifst-Schrift 544, Berlin 2022 - Subject 1: Group approach and separate entity approach in domestic and international tax law,
IStR 2022, pp. 554 ff. - GloBE – Lessons to be learned from GILTI,
ISR 2019, pp. 400 ff. - GILTI – Depriving other countries of their revenue in: US-Steuerreform - Der Tax Cuts and Jobs Act 2017
(Johanna Hey and Sven Härtwig [Hrsg.]), pp. 349 ff. - US Tax Reform – Overview of key regulations and their effects
(with Timur Nayin), Steuer und Studium 2018, S. 686 ff. - Podcast “Frisch Serviert”
(Hosts: Arne Schnitger and Christian Kaeser), Episode: Group Taxation, Separate Entity Principle and the tension in between
Direct message to Dr. Frederik Schildgen