{"id":13840,"date":"2025-04-14T10:37:04","date_gmt":"2025-04-14T08:37:04","guid":{"rendered":"https:\/\/master-ez.de\/develop\/penner_und_partner_DE_EN\/partner-anja-hesse\/"},"modified":"2025-09-10T15:40:53","modified_gmt":"2025-09-10T13:40:53","slug":"partner-anja-hesse","status":"publish","type":"page","link":"https:\/\/pennerundpartner.de\/en\/partner-anja-hesse\/","title":{"rendered":"Partner Anja Hesse"},"content":{"rendered":"\t\t
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Anja Hesse<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Partner<\/strong>
Born in 1985
Graduate in Business Administration, LL.M. Inheritance and Company Succession; Certified Tax Advisor since 2015
Phone: 0211-68 04 00
Email: anja.hesse@pennerundpartner.de<\/p>

Education:<\/strong>
German University Entrance Qualification (Abitur) 2005
Degree in Business Administration at the University of Cologne 2005-2011
Master of Laws – LL.M. Inheritance Law and Company Succession, JurGrad law degree University of M\u00fcnster, 2022-2024<\/p>

Career:<\/strong>
Consultant to Senior Manager in the tax department of a Next 10 company (2012-2018), and a Big 4 company 2018-2021
Certified Tax Advisor at Penner + Partner mbB since 2022
Partner at Penner + Partner mbB since 2024<\/p>

Professional committee work:<\/strong>
Member of the Board of Directors of Steuerberaterverein Nordrhein-Westfalen e.V. [Tax Consultant Association of North Rhine-Westphalia]<\/p>

Publications:<\/strong><\/p>

  • Kommentatorin, \u00a7 3 Nr. 5 und Nr. 8 GewStG und in Kooperation mit Markus Suchanek \u00a7 10a GewStG, in Wendt \/ Suchanek \/ M\u00f6llmann \/ Heinemann, GewStG<\/li>
  • Steuerliche Behandlung von Kosten im Zusammenhang mit dem Erwerb und der Ver\u00e4u\u00dferung von nachgelagerten Gesellschaften, BB 2024, 103<\/li>
  • Hesse, Finanzielle Eingliederung bei der ertragsteuerlichen Organschaft, EStB 2018, 113<\/li><\/ul><\/div>
    • Hesse, Die neue Rechtsprechung zur Organschaft, EStB 2018, 29<\/li>
    • Suchanek\/Hesse, \u00a7 10a Satz 10 GewStG \u2014 Die entsprechende Anwendung der \u00a7\u00a7 8c,8d KStG auf die Fehlbetr\u00e4ge, Der Konzern 2017, 335<\/li>
    • Hesse\/Frieburg, \u00c4nderungen des KStG und GewStG im Entwurf des AHRL-\u00c4ndUmsG, GmbH-StB 2016, 271<\/li>
    • Suchanek\/Hesse, Die Konzernklausel nach \u00a7 8c Abs. 1 Satz 5 KStG der Fassung des StAndG 2015, DStZ 2016<\/li>
    • Suchanek\/Hesse, Umwandlungsstichtag und Bilanzen, Der Konzern 2015, 245<\/li>
    • Suchanek\/Hesse, Zur Abzugsf\u00e4higkeit von \u201emittelbaren Anschaffungsneben- und Ver\u00e4u\u00dferungskosten\u201c, Ubg 2015, 639<\/li>
    • Suchanek\/Hesse, Steuerliche Behandlung des Formwechsels einer GmbH in eine Treuhand-KG, GmbH 2014, 466<\/li>
    • Suchanek\/Hesse, Ertragsteuerliche Organschaft und Treuhand\u2014KG, GmbHR 2013, 1196<\/li>
    • Suchanek\/Jansen\/Hesse, Organschaftliche Ausgleichsposten \u2014 Geht der Streit zwischen BFH und Finanzverwaltung weiter?, Ubg 2013, 280<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Partner\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Anja Hesse PartnerBorn in 1985Graduate in Business Administration, LL.M. Inheritance and Company Succession; Certified Tax Advisor since 2015Phone: 0211-68 04 00Email: anja.hesse@pennerundpartner.de Education:German University Entrance Qualification (Abitur) 2005Degree in Business Administration at the University of Cologne 2005-2011Master of Laws – LL.M. Inheritance Law and Company Succession, JurGrad law degree University of M\u00fcnster, 2022-2024 Career:Consultant to […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-13840","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t