{"id":12739,"date":"2022-01-31T09:50:09","date_gmt":"2022-01-31T08:50:09","guid":{"rendered":"https:\/\/www.cornea-franz.de\/dr-benjamin-zapf\/"},"modified":"2023-06-30T14:59:40","modified_gmt":"2023-06-30T12:59:40","slug":"dr-benjamin-zapf","status":"publish","type":"post","link":"https:\/\/www.cornea-franz.de\/en\/dr-benjamin-zapf\/","title":{"rendered":"Dr. Benjamin Zapf"},"content":{"rendered":"<p><b>Education and professional activity<\/b><\/p>\n<ul>\n<li>Studied law at Julius-Maximilians-Universit\u00e4t, W\u00fcrzburg and the University of Aarhus; with a scholarship from the German Academic Scholarship Foundation<\/li>\n<li>European supplementary course of studies with degree as European lawyer (University of W\u00fcrzburg) at Julius-Maximilians-Universit\u00e4t, W\u00fcrzburg<\/li>\n<li>First Legal State Examination in law with distinction<\/li>\n<li>Research associate at the chair of Prof. Dr. Amend-Traut, W\u00fcrzburg<\/li>\n<li>Doctorate in European Private Law<\/li>\n<li>Traineeship in W\u00fcrzburg<\/li>\n<li>Qualification as a business mediator<\/li>\n<li>Second Legal State Examination with distinction<\/li>\n<li>Attorney with the law firm Flick Gocke Schaumburg Partnerschaft mbB in Frankfurt and Munich<\/li>\n<li>Tax consultant since May 2019<\/li>\n<li>Correspondence language: German, English<\/li>\n<\/ul>\n<p><strong>Memberships<\/strong><\/p>\n<ul>\n<li>Juristen Alumni W\u00fcrzburg e.V. (W\u00fcrzburg Law Alumni)<\/li>\n<li>AFARA e.V<\/li>\n<\/ul>\n<p><b>Publications<\/b><\/p>\n<ul>\n<li>Steuerbefreiung f\u00fcr Familienheim im Falle der Renovierung, Anm. zu BFH v. 25.07.2019 \u2013 II R 37\/16 (Kahlenberg\/Weiss, NWB Steuerrecht Aktuell 02\/2019) (Tax exemption for family home in case of renovation)<\/li>\n<li>Keine Beg\u00fcnstigung des Betriebsverm\u00f6gens bei mittelbarer Schenkung, Anm. zu BFH v. 08.05.2019 \u2013 II R 18\/16 (Kahlenberg\/Weiss, NWB Steuerrecht Aktuell 02\/2018) (No preferential treatment of business assets in the case of indirect gifts)<\/li>\n<li>Auslegung des \u00a7 1374 Abs. 2 BGB im Rahmen von \u00a7 5 Abs. 1 Satz 1 ErbStG, Anm. zu FG M\u00fcnchen v. 17.10.2018 \u2013 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])<\/li>\n<li>Keine Schenkungsteuer bei gemeinsamer Luxus-Kreuzfahrt, Anm. zu FG Hamburg v. 12.6.2018 \u2013 3 K 77\/17 (Kahlenberg\/Weiss, NWB Steuerrecht Aktuell 01\/2019) (No gift tax on joint luxury cruise)<\/li>\n<li>Ein sicherer Hafen in unruhigen Zeiten \u2013 neuseel\u00e4ndische Investorenvisa f\u00fcr HNWIs, IStR 2018, 408 (A Safe Haven in Troubled Times &#8211; New Zealand Investor Visas for HNWIs)<\/li>\n<li>La dolce vita fiscale \u2013 Italienische Pauschalbesteuerung f\u00fcr zuziehende HNWIs, IStR 2017, 961 (with Dr. Christian von Oertzen) (La dolce vita fiscale &#8211; Italian lump-sum taxation for HNWIs moving to Italy)<\/li>\n<li>Sponsoring von gemeinn\u00fctzigen Stiftungen und Organisationen \u2013 aktuelle Entwicklungen bei Geber und Bedachten, StB 2016, 296 (with Dr. Christian von Oertzen) (Sponsoring of Charitable Foundations and Organizations &#8211; Current Developments for Donors and Beneficiaries)<\/li>\n<li>Die Wohnimmobilienkreditrichtlinie 2014\/17\/EU \u2013 Am Ziel einer langen Reise?, ZEuP 2016, 656 (The Residential Mortgage Credit Directive 2014\/17\/EU &#8211; At the end of a long journey?)<\/li>\n<li>Verbraucherschutz beim Abschluss von Hypothekarkreditvertr\u00e4gen \u2013 unter besonderer Ber\u00fccksichtigung des Richtlinienvorschlags der Europ\u00e4ischen Kommission f\u00fcr Wohnimmobilienkreditvertr\u00e4ge vom 31.03.2011 (Dissertation), W\u00fcrzburger Rechtswissenschaftliche Schriften (herausgegeben von der Juristischen Fakult\u00e4t der Universit\u00e4t W\u00fcrzburg) \u2013 Ergon Verlag 2014 (Consumer Protection when Concluding Mortgage Credit Agreements &#8211; with Special Consideration of the European Commission\u2019s Proposal for a Directive on Residential Real Estate Credit Agreements of March 31, 2011 (doctoral dissertation))<\/li>\n<\/ul>\n<p>Joined our business law firm at the <strong>W\u00fcrzburg<\/strong> office in 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Education and professional activity Studied law at Julius-Maximilians-Universit\u00e4t, W\u00fcrzburg 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 W\u00fcrzburg) at Julius-Maximilians-Universit\u00e4t, W\u00fcrzburg First Legal State Examination in law with distinction Research associate at the chair of Prof. Dr. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11538,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[494,446,442,425,423,422,438,415,428,492],"tags":[],"class_list":["post-12739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-attorney","category-commercial-law","category-company-succession","category-corporate-law","category-family-law","category-inheritance-law","category-tax-law","category-team-membership","category-trade-law","category-wuerzburg-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/posts\/12739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/comments?post=12739"}],"version-history":[{"count":3,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/posts\/12739\/revisions"}],"predecessor-version":[{"id":13079,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/posts\/12739\/revisions\/13079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/media\/11538"}],"wp:attachment":[{"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/media?parent=12739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/categories?post=12739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cornea-franz.de\/en\/wp-json\/wp\/v2\/tags?post=12739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}