Dr. Tim Palm

Dr. Tim Palm

Tax Advisor, Specialist Advisor for international Tax Law, Managing Partner

Dr Palm studied economics and law at Saarland University, specialising in business taxation, tax law and auditing. After completing his studies, he spent several years working as a research assistant in the Department of Business Administration at the university’s Institute for Taxation and Entrepreneurship, where he primarily focused on the area of business taxation, as well as for the Institute for Business Start-ups and SMEs (director: Professor Heinz Kussmaul).

After successfully completing his doctorate, Dr Palm was appointed as a tax consultant. Shortly afterwards, he started working for DORNBACH. Thanks to his practical experience and expertise, he has since been awarded the title of ‘Specialist Advisor for International Tax Law’.

Dr Palm has been a managing partner of DORNBACH GmbH since January 2021.

In addition, he has worked for many years as a lecturer at the VWA Administration and Business Academy in Koblenz and as a visiting lecturer at the University of Saarland.

In his consulting activities, he focuses on the holistic support of medium-sized companies, in particular family-owned businesses. His other areas of activity include company succession, inheritance and gift tax law, restructuring, M&A transactions and international tax law.

Dr Palm is (co-)author of numerous articles and publications.

Selected publications:

  • Zur Besteuerung von Leihen bzw. Transfers sowie der Zahlung sog. Handgelder an professionellen Fussballspieler im Spannungsfeld des Internationalen Steuerrechts [On the taxation of loans and transfers as well as the payment of so-called signing-on fees to professional football players in the tension field of international tax law], in: Anwendungsorientierte steuerliche Betriebswirtschaftslehre, commemorative publication on the occasion of the 65th birthday of Heinz Kussmaul, ed. by Lutz Richter, Stephan Meyering and Karina Sopp, Berlin 2022, p. 751 (co-authors: Eric Huwer and Marcel Schmeer).
  • Auslegung im Abkommensrecht am Beispiel unselbständig tätiger Sportler – Zeigt Art. 13b DBA-Frankreich der Grenzgängerregelung die Rote Karte? [Interpretation of treaty law using the example of employed athletes – does Art. 13b DTA France show the cross-border commuter regulation the red card?], in: BB 2019, p. 670 (co-authors: Heinz Kussmaul, René Schäfer and Philipp Engel).
  • § 8d KStG im Lichte des Europäischen Beihilferechts – Ein gesetzgeberischer „Drahtseilakt“ [Section 8d of the Corporate Income Tax Act (KStG) in the light of European state aid law – a legislative ‘balancing act’], in: GmbHR 2017, p. 1009 (co-authors: Heinz Kussmaul and Daniel Licht).
  • Ausgewählte steuerliche Fallstricke einer Sanierung mittels Insolvenzplan – Neuerliches Plädoyer für eine Harmonisierung von Insolvenz- und Steuerrecht [Selected tax pitfalls within the scope of reorganisations based on insolvency plans – a further plea for a harmonisation of insolvency and tax law], in: KSI 2016, p. 116 (co-author: Heinz Kussmaul).
  • Pflicht zur Verlustanzeige und Rechnungslegung in der Insolvenz als Sonderbilanztatbestände [Duty to report losses and accounting as special-purpose balance sheet items in insolvency proceedings], in: StB 2015, p. 104 (co-author: Heinz Kussmaul).
  • Sanierungs- und Überschuldungsbilanz – Abbildung von Sanierungsmaßnahmen und Überprüfung der insolvenzrechtlichen Überschuldung mithilfe von Sonderbilanzen [Reorganisation and over-indebtedness statement – representation of reorganisation measures and review of over-indebtedness under insolvency law by means of special-purpose balance sheets], in: StB 2015, p. 70 (co-author: Heinz Kussmaul).
  • Entlastungen für Einzelkaufleute bzw. Einzelunternehmer, kleine Kapitalgesellschaften und Kleinstkapitalgesellschaften in Deutschland und Österreich – Ein Vergleich der länderspezifischen Regelungen unter besonderer Berücksichtigung der „Micro-Richtlinie“ [Relief for sole traders or individual entrepreneurs, small corporations and micro-corporations in Germany and Austria – a comparison of the country-specific regulations with special consideration of the ‘Micro Directive’], in: RWZ 2014, p. 310 (co-authors: Heinz Kussmaul and Christian Schwarz).
  • Die Modifikation des § 264 Abs. 3 HGB – Bestandsaufnahme nach MicroBilG [The modification of Section 264(3) German Commercial Code (HGB) – stocktaking under the Amendment Act on the Accounting Law for Micro Corporations (MicroBilG)], in: StuB 2013, p. 559 (co-authors: Heinz Kussmaul and Eric Huwer).
  • Der Debt to Equity Swap als Sanierungsinstrument im deutschen Steuerrecht – Konterkarieren sanierungsfeindliche Steuerwirkungen die gesetzgeberischen Absichten? [The debt-to-equity swap as a reorganisation instrument in German tax law – do anti-reorganisation tax effects counteract the intentions of the legislator?], in: KSI 2012, p. 107 (co-author: Heinz Kussmaul).


Secretary's office Isabelle Six
Phone +49 (0) 681 8 91 97 - 75
Fax +49 (0) 681 8 91 97 - 17
E-mail isix@dornbach.de

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