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Dr. Christian Ruoff, Partner


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  • Enterprise Taxation, second edition, 2017 (eds. Lüdicke, Sistermann) Spin-offs and split-ups of corporations into corporations (co-author with Michael Tommaso)

  • Law of Debentures, 2017 (eds. Hopt/Seibt) Chapter 10: Tax law (including restructuring on the basis of the Debenture Act); Chapter 13: Tax aspects relating to restructurings of debentures outside the scope of the Debenture Act

  • Honorary publication on the occasion of the retirement of Dietmar Gosch, 2016 Section 50i of the German Income Tax Act - A critical analysis of the amendments in the ‘Croatia Alignment Act’

  • DStR 2015, 609 The income tax treatment of disproportionate split-ups and spin-offs of corporations (co-author with David Beutel)

  • Co-editor of and author in Schneider/Ruoff/Sistermann German Transformation Tax Act Decree 2011 (2012)