
Dr Enrico Farinato, LL.B.
Profile
Dr Enrico Farinato is a lawyer and certified tax advisor. He advises and represents both individual clients and corporates in criminal tax law, administrative offences law as well as in the accompanying tax law issues and proceedings. In addition, Dr Farinato advises companies comprehensively on the handling of cum/ex, cum/cum and related transactions. In 2024, Handelsblatt repeatedly singled him out as a “Lawyer of the Future”.
Dr Farinato is a member of the International Fiscal Association and the Arbeitsgemeinschaft der Fachanwälte für Steuerrecht e.V. (Association of Specialist Lawyers For Tax Law).
Curriculum vitae
- Legal studies and studies in business administration (LL.B.) at the University of Mannheim with a focus on tax law and accounting
- Trainee lawyer in the district of the Stuttgart Higher Regional Court with elective stage at the tax practice of Hengeler Mueller, Munich
- Doctoral thesis at the Munich’s Ludwig Maximilian University under the supervision of Professor Monika Jachmann-Michel (Die Haftung für Kapitalertragsteuer)
- Scholarship holder of the Foundation of German Business (Stiftung der Deutschen Wirtschaft)
- Lawyer at the tax practice of Gleiss Lutz 2020-2025
- Certified tax advisor (Steuerberater) since 2024
- Local Partner at Feigen Graf since 2025
References
Areas of practice
Tax criminal law
Tax law
Administrative offence proceedings
Cum/ex, Cum/Cum- and similar proceedings
selected publications
The liability for withholding tax
Farinato
Doctoral thesis, Boorberg, 2021
The liability for withholding tax
Farinato
juris – Die Monatszeitschrift (jM), 114 ff., 2021
COVID-19 and tax law – The most important developments for corporates
Farinato/Wagner
COVuR, 286 ff., 2020
Is Section 50d (3) EStG down and out also in non-EU cases?
Farinato/Ernst/Würstlin
IStR, 6 ff., 2019
Legislators fail again at the ECJ – what happens to Section 50d (3) EStG?
Farinato
juris – Die Monatszeitschrift (jM), 68 ff., 2019