Christoph Ludwig Partner Düsseldorf +49 211 9524 8266


Christoph Ludwig is Partner in Tax Services. As a distinguished expert in the fields of transfer pricing he has many years of advisory experience. He focuses part of his work on tax planning in connection with alterations of intercompany value-adding processes.

Fields of expertise

  • Tax planning in the field of transfer pricing
  • Implementation of transfer pricing systems in conformity with intercompany value-added chains
  • Assistance with post-merger integration of existing transfer pricing systems
  • Transfer pricing analyses and transfer pricing documentation
  • Advising businesses on the taxation of permanent establishments
  • Assistance during tax audits
  • Application for and assistance with Mutual Agreement Procedures and Advance Pricing Agreements (APA)


  • Freudenberg/Ludwig: Chancen für Gestaltungen aufgrund der geänderten Vorschriften zur Funktionsverlagerung (Structuring opportunities due to amended rules for transfer of functions), BB 2010, 1268
  • Freudenberg/Ludwig: Funktionsverlagerungen im Lichte des OECD Business Restructuring-Berichts (Transfer of functions in the light of the OECD Report on the transfer pricing aspects of business restructurings), BB 2011, 215
  • Nientimp/Ludwig: Der Entwurf der Betriebsstättengewinnaufteilungsverordnung – Anwendung des Authorized OECD Approach in Deutschland (The draft regulations for the attribution of profits to permanent establishments of the Authorized OECD Approach in Germany), Internationale Wirtschaftsbriefe, No. 18 dated 25/09/2013, p. 638-648
  • Nientimp/Stein/Ludwig: Die finale Betriebsstättengewinnaufteilungsverordnung (BsGaV) (The final regulations for the attribution of profits to permanent establishments), Internationale Wirtschaftsbriefe, No. 22 dated 28/11/2014, p. 815-826
  • Freudenberg/Ludwig, Substance-based Supply-Chain Planning under BEPS,, 30/07/2015