{"id":14847,"date":"2023-07-05T14:49:25","date_gmt":"2023-07-05T12:49:25","guid":{"rendered":"https:\/\/www.gamapa.de\/marcus-hornig-steuerberater-partner\/"},"modified":"2025-11-06T10:50:32","modified_gmt":"2025-11-06T09:50:32","slug":"marcus-hornig-associe-conseiller-fiscal","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/fr\/conseillers\/marcus-hornig-associe-conseiller-fiscal\/","title":{"rendered":"Marcus Hornig"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Domaines de sp\u00e9cialisation<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contentieux fiscal<\/li>\n\n\n\n<li>Droit fiscal p\u00e9nal<\/li>\n\n\n\n<li>Clients priv\u00e9s fortun\u00e9s<\/li>\n\n\n\n<li>Sport<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Carri\u00e8re professionnelle<\/h3>\n\n\n\n<figure class=\"wp-block-table tablist\"><table><tbody><tr><td>1993-1996<\/td><td>Duale Hochschule \u00e1 Karlsruhe\/Baden-W\u00fcrttemberg (Majeure: fiscalit\u00e9); Ma\u00eetrise d\u2019\u00e9tudes commerciales<\/td><\/tr><tr><td>1993-2003<\/td><td>Conseil fiscal de soci\u00e9t\u00e9s de location immobili\u00e8re allemande pour des discounters de la distribution alimentaire et des soci\u00e9t\u00e9s commerciales hongroises implant\u00e9es en Allemagne<\/td><\/tr><tr><td>2003<\/td><td>Dipl\u00f4me de conseiller fiscal<\/td><\/tr><tr><td>2003-2009<\/td><td>Conseil fiscal d&rsquo;entreprises japonaises en Allemagne, de clients priv\u00e9s fortun\u00e9s (partricipations en Allemagne et \u00e0 l&rsquo;\u00e9tranger<\/td><\/tr><tr><td>2009-2023<\/td><td>2009-2014 Senior Manager et \u00e0 partir de <br>2015 Directeur et responsable de site Private Clients dans un cabinet de conseil fiscal TOP 5 dont <br>2011-2012 Directeur fiscal d&rsquo;une SA cot\u00e9e en bourse<\/td><\/tr><tr><td>depuis 2023<\/td><td>Associ\u00e9 chez Dr. Gantef\u00fchrer, Marquardt &amp; Partner<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Secteurs<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conseils d&rsquo;administration\/directeurs<\/li>\n\n\n\n<li>Clients priv\u00e9s fortun\u00e9s<\/li>\n\n\n\n<li>Clubs de football de 1\u00e8re et 2\u00e8me ligue<\/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>Les expatri\u00e9s risquent d&rsquo;avoir des ennuis avec le fisc en: WirtschaftsWoche du 17.02.2023<\/li>\n\n\n\n<li>Fuir le fisc \u00e0 l&rsquo;\u00e9tranger dans: WirtschaftsWoche v. 22.04.2022<\/li>\n\n\n\n<li>Pourquoi les expatri\u00e9s risquent des ennuis fiscaux avec leur banque in: WirtschaftsWoche v. 13.02.2022<\/li>\n\n\n\n<li>Imp\u00f4t allemand sur les retraites en provenance de France in: WirtschaftsWoche v. 02.03.2022<\/li>\n\n\n\n<li>Salutations au fisc in: WirtschaftsWoche du 24.01.2020<\/li>\n\n\n\n<li>\u00a7153 Du Code Allemand des Imp\u00f4ts (AO): Rectification imm\u00e9diate? &#8211; Un aper\u00e7u dans: PStR Pratique du droit p\u00e9nal fiscal 01\/2020<\/li>\n\n\n\n<li>L&rsquo;imm\u00e9diatet\u00e9 d&rsquo;une rectification selon le \u00a7153 AO comme zone \u00e0 haut_risque in: PStR Pratique du droit p\u00e9nal fiscal 12\/2019<\/li>\n\n\n\n<li>R\u00e9flexions sur l&rsquo;organisation lors de la constitution et de la transmission de l&rsquo;art dans NWB Erben + Verm\u00f6gen 05\/2018<\/li>\n\n\n\n<li>Les fondations liechtensteinoises dans le collimateur de l&rsquo;administration fiscale &#8211; Pourquoi les distributions provenant de fondations abritantes sont actuellement soumises \u00e0 l&rsquo;imp\u00f4t sur les revenus et les donations in: NWB Erben + Verm\u00f6gen 11\/2016<\/li>\n\n\n\n<li>Imposition imm\u00e9diate pour les soci\u00e9t\u00e9s immobili\u00e8res espagnoles in: IWB 07\/2014<\/li>\n\n\n\n<li>Perquisition \u00e0 la Commerzbank in: PStR Praxis Steuerstrafrecht 04\/2014<\/li>\n\n\n\n<li>LGT-Bank: pas de preuve de fraude fiscale malgr\u00e9 la mention du nom sur le CD in: PStR Pratique du droit p\u00e9nal fiscal 02\/2014<\/li>\n\n\n\n<li>Auteur dans: Weinmann\/Revenstroff\/Offerhaus\/Erkis Erbschaft- und Schenkungsteuerrecht, NJW Praxis, \u00e9ditions C.H. BECK, 4\u00e8me \u00e9dition 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\/fr\/conseillers\/\">retour<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Domaines de sp\u00e9cialisation Carri\u00e8re professionnelle 1993-1996 Duale Hochschule \u00e1 Karlsruhe\/Baden-W\u00fcrttemberg (Majeure: fiscalit\u00e9); Ma\u00eetrise d\u2019\u00e9tudes commerciales 1993-2003 Conseil fiscal de soci\u00e9t\u00e9s de location immobili\u00e8re allemande pour des discounters de la distribution alimentaire et des soci\u00e9t\u00e9s commerciales hongroises implant\u00e9es en Allemagne 2003 Dipl\u00f4me de conseiller fiscal 2003-2009 Conseil fiscal d&rsquo;entreprises japonaises en Allemagne, de clients priv\u00e9s fortun\u00e9s <a href=\"https:\/\/www.gamapa.de\/fr\/conseillers\/marcus-hornig-associe-conseiller-fiscal\/\">[\u2026]<\/a><\/p>\n","protected":false},"author":1,"featured_media":14873,"parent":4584,"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-14847","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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\/fr\/conseillers\/marcus-hornig-associe-conseiller-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" 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