Prof. Dr. Petra Oesterwinter

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

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

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

Research

Areas of interest

Cooperations, memberships & industry/business presence

Publications

Monograph

V. Mayer and P. Oesterwinter, Die BGB-Klausur - eine Schreibwerkstatt. Baden-Baden: Nomos, 2018.
Open publication
V. Mayer and P. Oesterwinter, Die BGB-Klausur. Baden-Baden: Nomos, 2017.
Open publication
P. Oesterwinter, Die steueroptimale Direktinvestition in Ungarn unter besonderer Berücksichtigung von Anlaufverlusten. Lohmar ; Köln: Eul, 2001.
Open publication

Anthology contribution

P. Oesterwinter, “Fortentwicklung der Organschaft zu einem modernen Gruppenbesteuerungssystem,” in Steuerliche Organschaft, 2. Auflage., Köln: Schmidt, 2019, pp. 431–166.
Open publication
P. Oesterwinter, “Fortentwicklung der Organschaft zu einem modernen Gruppenbesteuerungssystem,” in Steuerliche Organschaft, Köln: Schmidt, 2015, pp. 138–479.
Open publication

Journal article

P. Oesterwinter and D. Luczak, “Gesellschaften im ertragsteuerlichen Organkreis in der Krise,” Der Konzern : Konzernrecht, Steuerrecht, Rechnungslegung, Corporate Governance, vol. 2021, no. 11, pp. 474–481, 2021.
Open publication
A. Hasbach, P. Oesterwinter, and L. Fahje, “Steuerfreistellung von Sanierungserträgen im Rahmen einer ertragsteuerlichen Organschaft,” Der Betrieb, no. 24, pp. 1249–1255, 2020.
Open publication
P. Oesterwinter, “Organschaft in Coronazeiten,” Der Betrieb - Spezial, no. 12, pp. 4–5, 2020.
Open publication
P. Oesterwinter and V. Mayer, “Betriebliche Veranlassung von Tagungen mit untergeordnetem Eventcharakter,” Deutsches Steuerrecht : DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer, no. 11, pp. 534–537, 2020.
Open publication
P. Oesterwinter, “Aktuelle Entwicklungen im Rahmen der Reform der ertragsteuerlichen Organschaft,” Deutsche Steuer-Zeitung, vol. 100, no. 24, pp. 867–870, 2012.
Open publication
P. Oesterwinter, Ed., “Problembereiche der ertragsteuerlichen Organschaft,” Deutsche Steuer-Zeitung, vol. 99, no. 16, pp. 585–596, 2011.
Open publication
P. Oesterwinter and E. Pellmann, “Zweifelsfragen zur schädlichen Einlagenrückgewähr nach § 22 Abs. 1 S. 6 Nr. 3 UmwStG,” Betriebsberater, no. 51, pp. 2769–2770, 2008.
Open publication

Scientific lecture

P. Oesterwinter, Studenten und Steuern: Ausbildungskosten in der Einkommensteuererklärung, Fachforum Jura - Wirtschaft und Recht, Hanns Seidel Stiftung, 29. Mai 2016, Kloster Banz. 2016.
Open publication
P. Oesterwinter, Der DATEV-Führerschein in der Praxis, DATEV-Campusgespräche, 23. April 2015, Nürnberg. 2015.
Open publication
S. Baumann and P. Oesterwinter, “Taxation and Corporate Innovation”, The International Symposium on Media Innovations 2014, 25. April 2014, University of Oslo, Norwegen. 2014.
Open publication
P. Oesterwinter and W. Wetekamp, “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. 2013.
Open publication
S. Baumann and P. Oesterwinter, “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. 2012.
Open publication
"Aktuelles zur ertragsteuerlichen Organschaft", 32. Tagung des Arbeitskreises Steuern und Wirtschaftsprüfung der Professoren an Fachhochschulen, 12. Mai 2010, Münster
Open publication

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 contributions pursuant to § 22 para. 1 sentence 6 no. 3 UmwStG - Urgent need for clarification, in particular 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

Conferences and lectures

Teaching

Teaching area

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.