{"id":14846,"date":"2023-07-05T14:49:25","date_gmt":"2023-07-05T12:49:25","guid":{"rendered":"https:\/\/www.gamapa.de\/marcus-hornig-steuerberater-partner\/"},"modified":"2025-11-06T10:49:44","modified_gmt":"2025-11-06T09:49:44","slug":"marcus-hornig-tax-consultant-partner","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/en\/advisors\/marcus-hornig-tax-consultant-partner\/","title":{"rendered":"Marcus Hornig"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Main fields of activity<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax litigation<\/li>\n\n\n\n<li>Criminal Tax Law<\/li>\n\n\n\n<li>Private Clients <\/li>\n\n\n\n<li>Sports Law&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Career<\/h3>\n\n\n\n<figure class=\"wp-block-table tablist\"><table><tbody><tr><td>1993-1996<\/td><td>University of Cooperative Education Karlsruhe\/Baden-W\u00fcrttemberg (Department of Taxation); Degree: Diplom-Betriebswird DHBW (Diploma in Business Administration)<\/td><\/tr><tr><td>1993-2003<\/td><td>Tax consultancy of German rental companies of food discounters and Hungarian permanent establishments\/foreign trade companies in Germany<\/td><\/tr><tr><td>2003<\/td><td>Appointment as tax consultant<\/td><\/tr><tr><td>2003-2009<\/td><td>Tax consulting of Japanese subsidiaries in Germany and high net worth individuals with their domestic and foreign corporate investments<\/td><\/tr><tr><td>2009-2023<\/td><td>2009-2014 Senior Manager and from <br>2015 Director and Location Manager Private Clients at TOP-5 tax consulting firm thereof <br>2011-2021 Tax Manager of a listed stock corporation<\/td><\/tr><tr><td>since 2023<\/td><td>Partner at Dr. Gantef\u00fchrer, Marquardt &amp; Partner<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Industries<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Board members\/managing directors<\/li>\n\n\n\n<li>Wealthy private individuals<\/li>\n\n\n\n<li>Soccer clubs of the 1st and 2nd Bundesliga<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Publications<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do emigrants face trouble with the tax authorities in: WirtschaftsWoche v. 17.02.2023<\/li>\n\n\n\n<li>Fleeing the taxman abroad in: WirtschaftsWoche v. 22.04.2022<\/li>\n\n\n\n<li>Why expats are threatened with tax trouble with the bank in: WirtschaftsWoche v. 13.02.2022<\/li>\n\n\n\n<li>German tax on pensions from France in: WirtschaftsWoche v. 02.03.2022<\/li>\n\n\n\n<li>Greetings to the tax office in: WirtschaftsWoche v. 24.01.2020<\/li>\n\n\n\n<li>\u00a7153 AO: Correction without delay? &#8211; An overview in: PStR Praxis Steuerstrafrecht 01\/2020<\/li>\n\n\n\n<li>The immediacy of a correction under section 153 AO as a high-risk area in: PStR Praxis Steuerstrafrecht 12\/2019<\/li>\n\n\n\n<li>Design considerations in the build-up and transfer of art in: NWB Erben + Verm\u00f6gen 05\/2018<\/li>\n\n\n\n<li>Liechtenstein foundations in the crosshairs of the tax authorities &#8211; Why distributions from shielding foundations are currently subject to income and gift tax in: NWB Erben + Verm\u00f6gen 11\/2016<\/li>\n\n\n\n<li>Immediate taxation for Spanish real estate companies in: IWB 07\/2014<\/li>\n\n\n\n<li>Searches at Commerzbank in: PStR Praxis Steuerstrafrecht 04\/2014<\/li>\n\n\n\n<li>LGT-Bank: No proof of tax evasion despite naming on CD in: PStR Praxis Steuerstrafrecht 02\/2014<\/li>\n\n\n\n<li>Author in: Weinmann\/Revenstorff\/Offerhaus\/Erkis Inheritance and Gift Tax Law, NJW Praxis, Verlag C.H. BECK, 4th edition 2017<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-button zurueck\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.gamapa.de\/en\/advisors\/\">BACK<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Main fields of activity Career 1993-1996 University of Cooperative Education Karlsruhe\/Baden-W\u00fcrttemberg (Department of Taxation); Degree: Diplom-Betriebswird DHBW (Diploma in Business Administration) 1993-2003 Tax consultancy of German rental companies of food discounters and Hungarian permanent establishments\/foreign trade companies in Germany 2003 Appointment as tax consultant 2003-2009 Tax consulting of Japanese subsidiaries in Germany and high net <a href=\"https:\/\/www.gamapa.de\/en\/advisors\/marcus-hornig-tax-consultant-partner\/\">[\u2026]<\/a><\/p>\n","protected":false},"author":1,"featured_media":14872,"parent":5642,"menu_order":26,"comment_status":"closed","ping_status":"closed","template":"templates\/template-Profil.php","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-14846","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Marcus Hornig - GANTEF\u00dcHRER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gamapa.de\/en\/advisors\/marcus-hornig-tax-consultant-partner\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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