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Dr. Thomas Schänzle

Dr. Thomas Schänzle is co-head of the German Tax Practice Group. He has extensive experience in providing tax advice to German and foreign multinationals on complex domestic and international corporate tax issues with strong focus on deal related tax structuring and internal optimized group reorganizations. Thomas joined Baker McKenzie in April 2018 after having held the position as International Tax Partner at PwC for 6 years. He holds a diploma in International Business Administration from the European Business School (ebs) and is a certified German tax advisor since 2001. On top of that, Thomas holds a PhD in International Taxation and a Certificate in International Accounting (CINA). Thomas has published numerous tax articles during his professional career and is a frequent speaker at national and international tax conferences and, inter alia, a member of the Tax Committee of Frankfurt's Chamber of Commerce and IFA.

Over the last few months there have already been a number of legislative developments in connection with the global minimum tax under Pillar 2 all around the world. It is fair to say that Pillar 2 is increasingly gaining momentum and a critical mass of implementing jurisdictions could be reached in the foreseeable future. Germany is now the next country taking actions to implement Pillar 2 into domestic law. On 21 February 2023, the German Federal Ministry of Finance has published a draft law including explanatory comments.