About the person
Tax consultant
Functions:
- Deputy Head of the BSc FACT (Finance Accounting Controlling Taxes) program
- Member of the Business Studies Faculty Council (until 2/2012)
- Dean of Studies (since 3/2012)
Curriculum vitae
| Educational path | |
|---|---|
| 2003 | Tax consultant exam |
| 2001 | Doctorate (Dr. rer. pol.) at the University of Paderborn with a topic on international tax law |
| 1996-1998 | Studied business administration at the University of Hagen, graduating with a degree in business administration |
| 1991-1996 | Studied business education at the University of Paderborn, graduating with a degree in commercial education |
| 1988-1991 | Trained as a tax clerk |
| Educational path | 2003 | 2001 | 1996-1998 | 1991-1996 | 1988-1991 |
| undefined | Tax consultant exam | Doctorate (Dr. rer. pol.) at the University of Paderborn with a topic on international tax law | Studied business administration at the University of Hagen, graduating with a degree in business administration | Studied business education at the University of Paderborn, graduating with a degree in commercial education | Trained as a tax clerk |
| Professional experience | |
|---|---|
| since 2008 | Self-employed as a tax consultant |
| 2003-2009 | Head of the "Tax Reporting" and "National Taxes" departments at E.ON Ruhrgas AG |
| 2002-2003 | International tax consultant at Kolbenschmidt Pierburg AG (Rheinmetall Group) |
| 2000-2002 | Tax consultant at Vodafone AG (formerly Mannesmann AG) |
| 1991-1997 | Temporary work in tax consultancy alongside studies/part-time employment |
| Professional experience | since 2008 | 2003-2009 | 2002-2003 | 2000-2002 | 1991-1997 |
| undefined | Self-employed as a tax consultant | Head of the "Tax Reporting" and "National Taxes" departments at E.ON Ruhrgas AG | International tax consultant at Kolbenschmidt Pierburg AG (Rheinmetall Group) | Tax consultant at Vodafone AG (formerly Mannesmann AG) | Temporary work in tax consultancy alongside studies/part-time employment |
| University activity, teaching activity | |
|---|---|
| since 2015 | Teaching assignments at the TH Cologne in Master's programs |
| since 2009 | Professor at the Fachhochschule Dortmund |
| 2008-2009 | Lecturer in taxation at the Fachhochschule Dortmund |
| 1996-2000 | Research assistant at the University of Paderborn |
| 1993-2000 | Part-time lecturer in the subjects of taxation and accounting |
| University activity, teaching activity | since 2015 | since 2009 | 2008-2009 | 1996-2000 | 1993-2000 |
| undefined | Teaching assignments at the TH Cologne in Master's programs | Professor at the Fachhochschule Dortmund | Lecturer in taxation at the Fachhochschule Dortmund | Research assistant at the University of Paderborn | Part-time lecturer in the subjects of taxation and accounting |
Research
Areas of interest
Tax law, in particular corporate and group tax law
Cooperations, memberships & industry/business presence
- Member of the Westphalia-Lippe Chamber of Tax Consultants
- Member of the "Taxes and Accounting" working group of the Westphalia-Lippe Chamber of Tax Consultants
- Member of the "Taxes and Auditing" working group of professors at universities of applied sciences
Publications
Monograph
- Open publicationMayer, V., & Oesterwinter, P. (2018). Die BGB-Klausur - eine Schreibwerkstatt. Baden-Baden: Nomos.
- Open publicationMayer, V., & Oesterwinter, P. (2017). Die BGB-Klausur. Baden-Baden: Nomos.
- Open publicationOesterwinter, P. (2001). Die steueroptimale Direktinvestition in Ungarn unter besonderer Berücksichtigung von Anlaufverlusten. Lohmar ; Köln: Eul.
Anthology contribution
- Open publicationOesterwinter, P., & Krey, M. (2025). Fortentwicklung der Organschaft zu einem modernen Gruppenbesteuerungssystem. In U. Prinz & S.-C. Witt, Steuerliche Organschaft (3. Auflage, pp. 569–603). Köln: Verlag Dr. Otto Schmidt.
- Open publicationOesterwinter, P. (2019). Fortentwicklung der Organschaft zu einem modernen Gruppenbesteuerungssystem. In U. Prinz & S.-C. Witt, Steuerliche Organschaft (2. Auflage, pp. 431–166). Köln: Schmidt.
- Open publicationOesterwinter, P. (2015). Fortentwicklung der Organschaft zu einem modernen Gruppenbesteuerungssystem. In U. Prinz & S.-C. Witt, Steuerliche Organschaft (pp. 138–479). Köln: Schmidt.
Journal article
- Open publicationOesterwinter, P., & Luczak, D. (2021). Gesellschaften im ertragsteuerlichen Organkreis in der Krise. Der Konzern : Konzernrecht, Steuerrecht, Rechnungslegung, Corporate Governance, 2021(11), 474–481.
- Open publicationHasbach, A., Oesterwinter, P., & Fahje, L. (2020). Steuerfreistellung von Sanierungserträgen im Rahmen einer ertragsteuerlichen Organschaft. Der Betrieb, (24), 1249–1255.
- Open publicationOesterwinter, P. (2020). Organschaft in Coronazeiten. Der Betrieb - Spezial, (12), 4–5.
- Open publicationOesterwinter, P., & Mayer, V. (2020). Betriebliche Veranlassung von Tagungen mit untergeordnetem Eventcharakter. Deutsches Steuerrecht : DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer, (11), 534–537.
- Open publicationOesterwinter, P. (2012). Aktuelle Entwicklungen im Rahmen der Reform der ertragsteuerlichen Organschaft. Deutsche Steuer-Zeitung, 100(24), 867–870.
- Open publicationOesterwinter, P. (Ed.). (2011). Problembereiche der ertragsteuerlichen Organschaft. Deutsche Steuer-Zeitung, 99(16), 585–596.
- Open publicationOesterwinter, P., & Pellmann, E. (2008). Zweifelsfragen zur schädlichen Einlagenrückgewähr nach § 22 Abs. 1 S. 6 Nr. 3 UmwStG. Betriebsberater, (51), 2769–2770.
Scientific lecture
- Open publicationOesterwinter, P. (2016). Studenten und Steuern: Ausbildungskosten in der Einkommensteuererklärung, Fachforum Jura - Wirtschaft und Recht, Hanns Seidel Stiftung, 29. Mai 2016, Kloster Banz.
- Open publicationOesterwinter, P. (2015). Der DATEV-Führerschein in der Praxis, DATEV-Campusgespräche, 23. April 2015, Nürnberg.
- Open publicationBaumann, S., & Oesterwinter, P. (2014). "Taxation and Corporate Innovation", The International Symposium on Media Innovations 2014, 25. April 2014, University of Oslo, Norwegen.
- Open publicationOesterwinter, P., & Wetekamp, W. (2013). "Taxes in Projects for the Choice of Industrial Location", 11. - 12. April 2013, Latvijas Universitate, Riga, Lettland, Project Management Development – Practice and Perspective, S. 140 - 147.
- Open publicationBaumann, S., & Oesterwinter, P. (2012). "Taxation and Representation - Examining the Patterns and Determinations of the Complex Structures of Multinational Media Companies", EMMA Annual Conference 2012, 11. Februar 2012, Corvinus University, Budapest.
- Open publicationOesterwinter, P. (2010). "Aktuelles zur ertragsteuerlichen Organschaft", 32. Tagung des Arbeitskreises Steuern und Wirtschaftsprüfung der Professoren an Fachhochschulen, 12. Mai 2010, Münster.
Publications
- Oesterwinter, Petra: The tax-optimized direct investment in Hungary with special consideration of start-up losses, Lohmar/Cologne, 2001
- Oesterwinter, Petra/Pellmann, Eva: Questions of doubt regarding the harmful repayment of capital contributions pursuant to § 22 para. 1 sentence 6 no. 3 UmwStG - Urgent need for clarification, particularly in the case of contributions to controlled companies, Betriebs-Berater, 2008, p. 2769 - 2771
- Oesterwinter, Petra: Problem areas of the income tax group - solution through the introduction of a modern group taxation system? Deutsche Steuer-Zeitung, 2011, p. 585 - 596
- Oesterwinter, Petra: Current developments in the context of the reform of the consolidated tax group for income tax purposes - selective problem solutions instead of the introduction of group taxation, Deutsche Steuerzeitung 2012, pp. 867-870
- Oesterwinter, Petra: Further development of the consolidated tax group into a modern group taxation system, Prinz/Witt (eds.): Steuerliche Organschaft, Cologne, 2015, pp. 438-477
- Mayer, Volker/Oesterwinter, Petra: The BGB exam - a writing workshop, Baden-Baden, 2017
- Mayer, Volker/Oesterwinter, Petra: The BGB exam - a writing workshop, Baden-Baden, 2nd edition 2018
- Oesterwinter, Petra: Further development of the consolidated tax group into a modern group taxation system, Prinz/Witt (ed.): Steuerliche Organschaft, Cologne, 2nd edition 2019, p. 431 - 463
- Oesterwinter, Petra/Mayer, Volker: One case, two structures - sale of a business before the age of 55: installment payment or lease? BiB consulting practice in focus, February 2019, p. 7 - 8
- Oesterwinter, Petra/Mayer, Volker: One case, two structures - Compensating for the loss of a limited partner by making a contribution or increasing the amount of liability? BiB Advisory Practice in Focus, June 2019, p. 8 - 9
- Oesterwinter, Petra/Mayer, Volker: Operational inducement of conferences with a subordinate event character - At the same time, comments on BFH v. 20.2.2019 - XI B 15/18 and FG Münster v. 9.11.2017 - K 3518/15 K, Deutsches Steuerrecht, 11/2020, p. 534 - 537
- Hasbach, A./Oesterwinter, P./Fahje, L.: Tax exemption of restructuring income in the context of a consolidated tax group for income tax purposes, Der Betrieb, 24/2020, p. 1249 - 1255
- Oesterwinter, Petra: Organschaft in corona times, Der Betrieb Spezial 12/2020, p. 4 - 5
- Oesterwinter, Petra/Luczak, Dominik: Companies in the income tax group in times of crisis: Consequences and selected measures in the context of restructuring, reorganization and insolvency, Der Konzern, 11/2021, p. 474 - 481
- Oesterwinter, Petra/Krey, Marina: Further development of the tax group into a modern group taxation system, Prinz/Witt (ed.): Steuerliche Organschaft, Cologne, 3rd edition 2025, p. 567 - 603
Conferences and lectures
- Oesterwinter, Petra: "Aktuelles zur ertragsteuerlichen Organschaft", 32nd Conference of the Taxation and Auditing Working Group of Professors at Universities of Applied Sciences, May 12, 2010, Münster
- Baumann, Sabine/Oesterwinter, Petra: "Taxation and Representation - Examining the Patterns and Determinations of the Complex Structures of Multinational Media Companies", EMMA Annual Conference 2012, February 11, 2012, Corvinus University, Budapest
- Oesterwinter, Petra/Wetekamp, Werner: "Taxes in Projects for the Choice of Industrial Location", April 11 - 12, 2013, Latvijas Universitate, Riga, Latvia, Project Management Development - Practice and Perspective, pp. 140 - 147.
- Baumann, Sabine/Oesterwinter, Petra: "Taxation and Corporate Innovation", The International Symposium on Media Innovations 2014, April 25, 2014, University of Oslo, Norway
- Oesterwinter, Petra: "Der DATEV-Führerschein in der Praxis", DATEV Campus Talks, April 23, 2015, Nuremberg, Germany
- Oesterwinter, Petra: "Students and taxes: Training costs in the income tax return", Fachforum Jura - Business Studies and Law, Hanns Seidel Foundation, May 29, 2016, Kloster Banz
Teaching
Teaching area
- Business taxation in Bachelor's and Master's degree programs
- Focus: Corporate taxation
- DATEV driver's license
Article about the award of the "Best Practice Education" DATEV seal
Prof. Dr. Petra Oesterwinter was awarded the "Best Practice Education" DATEV seal on January 16, 2015 as part of the lecture "Background knowledge on the tax consulting industry". The professor at the Faculty of Business Studies at Fachhochschule Dortmund teaches the faculty of business taxation. The award was presented by Jürgen Offermann, head of the DATEV branch office in Dortmund.
Prof. Dr. Oesterwinter has been offering a course since the beginning of her work at Fachhochschule Dortmund in 2009, in which a sample case developed by DATEV eG for universities is worked out in a practice-oriented manner. In this course, students prepare tax returns for a GmbH and its shareholders and apply their knowledge of accounting and taxation. At the same time, they get to know the DATEV software. DATEV stands for data processing and is a cooperative that provides IT services for tax consultants, auditors and lawyers. Thanks to the educational partnership between Fachhochschule Dortmund and DATEV, students have been able to obtain the DATEV driver's license as part of Prof. Dr. Oesterwinter's course since the summer semester of 2012. This serves as a certificate of acquired software knowledge for potential employers and is therefore a distinguishing feature for students. "The demand for participation in the event and the associated DATEV driving license test is high. The combination of theoretical knowledge and the application of what has been learned represents an enormous added value for the students, which gives them a good start to their professional life," says Prof. Dr. Oesterwinter.
Thanks to the close cooperation between Prof. Dr. Oesterwinter and DATEV, the first nationwide DATEV driving test was held at Fachhochschule Dortmund in March 2012, which all students passed. Due to her special commitment and her sustainable integration of DATEV content in her courses, Prof. Oesterwinter has now been awarded the "Best Practice Education" seal. The seal has so far been awarded to a total of 14 of the 200 cooperating educational institutes.