Dr. Tobias Schütz, LL.M.

Senior Associate | Tax
Rechtsanwalt, Dipl.-Finw. (FH)

T: +49 211 863 295 22M: +49 172 546 01 49E: tobias.schuetz@lmps.de
to overview

Tobias Schütz focuses on advising family businesses and private clients on income tax aspects of national and international tax law as well as on issues of corporate succession. In addition, he assists in tax audits as well as in judicial and extrajudicial tax dispute proceedings.

He has been admitted as a lawyer in 2019 and, prior to joining LMPS (respectively predecessor law firm), was already employed as a lawyer in tax law at CMS Hasche Sigle.

Tobias completed a dual course of studies to become a Diplom-Finanzwirt (FH) at the University of Applied Sciences for Finances NRW. He then studied law with a focus on tax law at the University of Cologne, where he also completed a master’s degree in corporate tax law (LL.M.). He completed his legal clerkship at the Higher Regional Court of Düsseldorf with stages at the tax department of Freshfields Bruckhaus Deringer in Düsseldorf and New York.

In 2025 he earned his doctorate (Dr. iur.) with a dissertation on German international tax at the chair of Prof. Dr. Valta at the HHU Düsseldorf.

Tobias is married and has two children.

Education

2025 Heinrich-Heine-University Düsseldorf, Dr. iur.

2019 Second Legal State Examination

2017 – 2019 Higher Regional Court of Düsseldorf, legal clerkship

2017 First Legal State Examination

2012 – 2017 University of Cologne, law studies

2013 – 2015 University of Cologne, LL.M.

2009 – 2012 University of Applied Sciences for Finances NRW, Diplom-Finanzwirt (FH)

Languages

German and English

Publications

  • Schütz, Erbschaftsteuerliche Behandlung von (Renten-)Ansprüchen aus dem Stiftungsvermögen nach Tod des Stifters – Anmerkung zum BFH-Urteil v. 11.12.2024 – II R 50/22, NWB-EV 2025, 204-208
  • Schütz/Keßeler, Aktuelle Entwicklung in der Grunderwerbsteuer – Kurzzusammenfassung von praxisrelevanter Rechtsprechung und dem Jahressteuergesetz 2024, NWB-EV 2025, 144-152
  • Schütz/Tiemann-Plebuch, Die Mittelverwendung bei gemeinnützigen Körperschaften und Stiftungen, NWB-EV 2024, 109-117
  • Schütz/Keßeler, Grunderwerbsteuer bei Erbschaften und Schenkungen – Praxisfälle, Gestaltungsmöglichkeiten und Aktuelles, NWB-EV 2023, 205-211