{"id":1603,"date":"2022-12-07T13:13:46","date_gmt":"2022-12-07T12:13:46","guid":{"rendered":"https:\/\/www.tax-litigation.de\/team\/martin-riegel\/"},"modified":"2026-07-30T17:17:38","modified_gmt":"2026-07-30T15:17:38","slug":"martin-riegel-former-fiscal-judge","status":"publish","type":"page","link":"https:\/\/www.tax-litigation.de\/en\/team\/martin-riegel-former-fiscal-judge\/","title":{"rendered":"Martin Riegel"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-sizes-bottom:4px;--awb-border-color:var(--awb-color5);--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1206.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:5.76%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:left;--awb-max-width:350px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"400\" height=\"500\" title=\"Martin Riegel, Tax Litigation\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27400%27%20height%3D%27500%27%20viewBox%3D%270%200%20400%20500%27%3E%3Crect%20width%3D%27400%27%20height%3D%27500%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.tax-litigation.de\/wp-content\/uploads\/2022\/12\/martin-riegel-portrait-sw-e1783006124881.jpg\" alt class=\"lazyload img-responsive wp-image-1534\"\/><\/span><\/div><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">Martin Riegel<\/h2><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:none;\"><p class=\"p1\"><span class=\"s1\">Rechtsanwalt<br \/>\nFachanwalt f\u00fcr Steuerrecht<\/span><\/p><\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p>Mobil +49 1525 952 8774<\/p>\n<\/div><div class=\"fusion-social-links fusion-social-links-1\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:hsla(var(--awb-color1-h),var(--awb-color1-s),var(--awb-color1-l),calc( var(--awb-color1-a) - 20% ));--awb-box-colors-hover:hsla(var(--awb-color5-h),var(--awb-color5-s),var(--awb-color5-l),calc( var(--awb-color5-a) - 20% ));--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-linkedin awb-icon-linkedin\" style=\"color:var(--awb-color1);font-size:14px;width:14px;background-color:var(--awb-color5);border-color:var(--awb-color5);border-radius:4px;\" data-placement=\"top\" data-title=\"LinkedIn\" data-toggle=\"tooltip\" title=\"LinkedIn\" aria-label=\"linkedin\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.linkedin.com\/in\/martin-riegel\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:var(--awb-color1);font-size:14px;width:14px;background-color:var(--awb-color5);border-color:var(--awb-color5);border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:&#109;&#097;r&#116;i&#110;&#046;r&#105;eg&#101;&#108;&#064;&#116;&#097;&#120;&#045;&#108;i&#116;&#105;&#103;&#097;ti&#111;n.de\"><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><div>\n<h1>Martin Riegel<\/h1>\n<p>Martin Riegel, German qualified lawyer (Rechtsanwalt) and certified tax consultant (Steuerberater), is the general manager of TLR Rechtsanwaltsgesellschaft mbH. He specializes in the representation in tax controversies in administrative as well as court proceedings and regularly represents clients in front of the tax courts and the Federal Fiscal Court (Bundesfinanzhof).<\/p>\n<p>Before taking up the management of TLR Rechtsanwaltsgesellschaft mbH, he built and led the German practice group tax litigation at one of the big four accounting firms. Prior to that, Martin Riegel was a judge at the tax court of Baden-W\u00fcrttemberg. He regularly publishes essays on current tax issues and their effects on tax litigation. He is a regular speaker on professional conferences on tax litigation and is a lecturer at the Worms University of Applied Sciences.<\/p>\n<p>One of his major lines of work is transfer pricing disputes, where the clients request expert advice prior to final tax audit meetings (Schlussbesprechungen) with the aim of reaching a mutual agreement to solve the tax controversy. If a reasonable settlement of the dispute fails, he represents the client in the administrative and tax court proceedings or the mutual agreement procedure (as the case may be).<\/p>\n<p>Mr. Riegel regularly represents clients in litigation regarding other international tax law, VAT, trade tax (in particular with regard to add-back taxation), accounting issues and special corporate tax provisions such as the so-called interest barrier. His legal advice is regularly sought on wage tax matters, including tax audits, and representation in tax court and the Federal Fiscal Court.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":1587,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-1603","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Martin Riegel- former fiscal judge - TAX LITIGATION<\/title>\n<meta name=\"description\" content=\"Martin Riegel: attorney, tax advisor and former fiscal judge - recognized for years among the leading names in tax litigation in the JUVE Handbook Steuern.\" \/>\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.tax-litigation.de\/en\/team\/martin-riegel-former-fiscal-judge\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Martin Riegel- former fiscal judge - 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