Georg Weishaupt

German Tax Advisor, Specialist Consultant for International Tax Law, U.S. Tax Return Preparer

Georg Weishaupt is of counsel at WINHELLER and advises on U.S. tax law, international tax law and transnational German-U.S. special issues.

Georg Weishaupt is primarily concerned with issues relating to

U.S. corporate tax
U.S. income tax
U.S. payroll tax
U.S. withholding taxes
Transfer pricing between the USA and Germany
Double taxation treaty between USA and Germany
international staff secondments, especially to USA.

Georg Weishaupt advises German medium-sized and international companies with subsidiaries in the USA as well as parent companies in the USA with subsidiaries in Germany, primarily in the form of expert opinions on existing structures as well as in the context of structuring considerations in the run-up to investment decisions, acquisitions under corporate law and restructuring measures. He works together with external CPAs and other advisors on site in the USA who take care of the day-to-day business (accounting/bookkeeping, financial statements, tax returns, etc.) of our clients in the USA.

In addition, Georg Weishaupt specializes in the preparation of income tax returns for affluent U.S. citizens (high-net-worth individuals, HNWI) residing outside the USA (expats). In this respect, he primarily advises entrepreneurs, real estate investors, private individuals and other high-net-worth individuals who derive income from both the USA and Germany. Mostly, this is income from real estate assets, business holdings or retirement plans (IRAs, etc.) or from royalty income. In this, he also repeatedly prepares income tax returns in cases in which the filing of U.S. tax returns had previously been overlooked (streamlined procedure). Classic questions that Georg Weishaupt regularly clarifies relate to the distinction between limited and unlimited tax liability of expats in Germany, the qualification of income under German law and tax treaty law, the taxation of U.S. trusts and the application of the NATO troop status.

Georg Weishaupt studied at the Technical University of Munich and the Ingolstadt School of Management. He is also a certified Master of Finance, Accounting, Controlling, Taxation and NWB Transfer Pricing Expert. Before joining WINHELLER, he worked at KPMG for several years and at a medium-sized multidisciplinary law firm in Bavaria.

Lectures

Tax Planning & Reporting Obligations, German-speaking AGN meeting, Regensburg, 11/2019
International Employee Mobility, University of Applied Sciences, Ingolstadt, winter semester 2018
Employee Assignment Abroad, University of Applied Sciences, Ingolstadt, winter semester 2017

Publications

Art. X Abs. 1 S. 2 NATO-Truppenstatut sperrt deutsches Besteuerungsrecht hinsichtlich der Dienstbezüge auch bei Fehlen des Rückkehrwillens, Florian Oppel and Georg Weishaupt, IStR 21/2022, p. 801-806
The Fiscal Trip Wires of Corporate Global Mobility, Georg Weishaupt and Alexander Hutter, Global Tax Weekly, 11/2017, Issue 262
Influence of Declining Depreciation on The Investment Activity of medium-Sized Enterprises - An Empirical Study, Georg Weishaupt, Christiana Djanani and Theresa Friedrich in: Taxation, Financing and Business Succession in Small and Medium-Sized Enterprises, Gernot Brähler und Ralf Trost (eds.), Universitätsverlag Ilmenau, 1st edition 2012, p. 265ff.