{"id":110930,"date":"2022-03-11T13:36:36","date_gmt":"2022-03-11T12:36:36","guid":{"rendered":"https:\/\/www.fhdw.de\/hochschulteam\/pelke-christian"},"modified":"2025-06-06T13:17:00","modified_gmt":"2025-06-06T11:17:00","slug":"pelke-christian","status":"publish","type":"ansprechpartner","link":"https:\/\/www.fhdw.de\/en\/hochschulteam\/pelke-christian","title":{"rendered":"Pelke, Christian"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"110930\" class=\"elementor elementor-110930 elementor-41141\" data-elementor-post-type=\"ansprechpartner\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6f2512ad elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6f2512ad\" data-element_type=\"section\" data-e-type=\"section\" 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"20\" viewBox=\"0 0 14 20\"><path id=\"pin_sharp_circle\" d=\"M187,180a7,7,0,0,0-7,7c0,3.866,7,13,7,13s7-9.134,7-13A7,7,0,0,0,187,180Zm0,17s-5-7-5-10a5,5,0,0,1,10,0C192,190,187,197,187,197Zm2-9.781a2,2,0,1,1-2-2A2,2,0,0,1,189,187.219Z\" transform=\"translate(-180 -180)\" fill=\"#fff\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7982c933 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7982c933\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-719ad4e\" data-id=\"719ad4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19162841 elementor-widget elementor-widget-text-editor\" data-id=\"19162841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Career<br><br><\/h4><ul class=\"sunny-bullet-points\"><li>Studied law and economics at the Universities of Bielefeld and Osnabr\u00fcck, specializing in employment law<\/li><li>Specialist lawyer training in employment law<\/li><li>Master&#8217;s degree in Taxation at the University of Osnabr\u00fcck, Institute for Finance and Tax Law, LL.M. (Taxation) degree <\/li><li>Legal clerkship at the D\u00fcsseldorf Higher Regional Court<\/li><li>Doctorate at the University of Bielefeld, Faculty of Law (Dr. iur.) with a thesis on labor law <\/li><li>Lawyer and advisor to companies and entrepreneurs (consulting) in well-known commercial law firms (lawyers, tax consultants, auditors and insolvency administrators) in Berlin, D\u00fcsseldorf and Bielefeld, among others. Main areas of practice: Labor law, tax law (accounting, bookkeeping), commercial and corporate law (business law), compliance, insolvency law, contract drafting as well as corporate \/ personnel management and controlling <\/li><li>Specialist lawyer for tax law<\/li><li>Lecturer and seminar leader for professional and scientific training and further education, in particular for lawyers and tax consultants at various providers<\/li><li>Specialist lawyer for commercial and corporate law<\/li><li>Lecturer at the FHDW since 2015<\/li><li class=\"fhdw-loaded\">2023 &#8211; 2025 Vice Dean for the Department of Business Administration<\/li><\/ul>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2c1a90c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c1a90c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a27c01f\" data-id=\"5a27c01f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b3b6e1 elementor-widget elementor-widget-text-editor\" data-id=\"5b3b6e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Research and consulting focus<br><br><\/h4><ul class=\"sunny-bullet-points\"><li>Labor Law \/ Human Resources<\/li><li>Accounting according to HGB, tax law and IFRS\/IAS<\/li><li>National and international tax law<\/li><li>Commercial law<\/li><li>Compliance<\/li><li>Consulting<\/li><li>Company formation, restructuring and succession<\/li><li>Controlling<\/li><\/ul>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1acbb10a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1acbb10a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a23ff90\" data-id=\"2a23ff90\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d2e3a38 elementor-widget elementor-widget-text-editor\" data-id=\"5d2e3a38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Publications (excerpt)<br><br><\/h4><p>\u201cCommencement of objection proceedings interrupted by the opening of insolvency proceedings\u201d &#8211; at the same time comment on BFH, Urt. v. 30.07.2019 &#8211; VIII R 21\/ 16 in Betriebs- Berater 2020, page 869 ff. (dfv Mediengruppe). <br><br>\u201cIncome tax as a liability of the estate &#8211; income of the insolvency debtor from a (fiduciary) participation in a partnership\u201d &#8211; at the same time comment on BFH, Urt. v. 10.07.2019 &#8211; X R 31\/ 16 in Betriebs- Berater 2020, page 417 ff. (dfv Mediengruppe).   <br><br>\u201cContinued activity in insolvency\u201d &#8211; at the same time comment on BFH, judgment of 06.06.2019 &#8211; V R 51\/17 in Betriebs- Berater 2020, page 100 ff. (dfv Mediengruppe).   <br><br>\u201cTransparency and tax complexity in transition\u201d in Der Steuerberater 2020, issue 3, page I (dfv Mediengruppe).  <br><br>M\u00fcnchner Anwalts Handbuch Familienrecht, Teil L Versicherungsrecht und Steuerrecht, \u00a7 33 Familienrecht und Steuerrecht, pages 1614- 1632, 5th edition 2020, C.H. Beck Verlag.<br><br>\u201cDie Gesellschafterversammlung &#8211; h\u00e4ufige Streitpunkte zu Formalia und materiellem Recht\u201d (together with lawyer and notary Wolfgang Arens) in Profile, Steuerberaterverband Ostwestfalen-Lippe e. V., December 2017.<br><br>Arens\/Daumke\/Spieker, Tax issues relating to marriage and divorce law, there: B. II. Tax deductibility of spousal maintenance &#8211; Maintenance as an extraordinary burden and &#8211; Transfer of assets and granting of rights of use as maintenance compensation and pension equalization, 4th edition, NWB-Verlag, 2015\/2016.<br><br>&#8220;Contestation by the insolvency administrator in the event of several years&#8217; leave of absence of the employee&#8221; in Der Betrieb 2014, page 1743 et seq.<br><br>\u201cOffenlegungspflicht nach dem Handelsgesetzbuch und Sanktionsma\u00dfnahmen bei Nichterf\u00fcllung\u201d (together with lawyer and notary Wolfgang Arens) in Profile, Steuerberaterverband Ostwestfalen-Lippe e. V., April 2014.<br><br>Arens\/D\u00fcwell\/Wichert, Handbuch Umstrukturierung und Arbeitsrecht, \u00a7 12 K\u00fcndigungsma\u00dfnahmen im Rahmen von Umstrukturierungen (together with lawyer and notary Wolfgang Arens), 2nd edition 2014, DeutscherAnwaltVerlag.<br><br>Arens\/Tepper, Praxishandbuch Gesellschaftsrecht, \u00a7 5 Die Gr\u00fcndung der Kapitalgesellschaft (together with lawyer and notary Wolfgang Arens), 2nd edition 2013, Walter de Gruyter Verlag.<br><br>Arens\/Tepper, Praxisformularbuch Gesellschaftsrecht, \u00a7 1 Die Rechtsformwahl (together with lawyer and notary Wolfgang Arens) 4th edition 2013, Walter de Gruyter Verlag.<br><br>\u201cEin Dauerbrenner &#8211; Die Sozialversicherungspflicht von Gesch\u00e4ftsf\u00fchrern und gesch\u00e4ftsf\u00fchrenden Gesellschaftern einer GmbH\u201d (together with lawyer and notary Wolfgang Arens) in Profile, Steuerberaterverband Ostwestfalen-Lippe e. V., October 2013.<br><br>Valender\/Undritz, Praxis des Insolvenzrechts, \u00a7 12 Arbeits- und Sozialrecht in der Insolvenz, ZAP-Verlag, 2012 and 2nd edition 2017.<br><br>\u201cRestitutio in den vorigen Stand &#8211; Ein Standardproblem in der Rechtsprechungspraxis\u201d in SteuK 2012, page 161 ff (C.H. Beck Verlag).<br><br>Haag\/L\u00f6ffler, Praxiskommentar zum Handelsrecht, \u00a7\u00a7 1- 7 HGB, ZAP-Verlag 2010 and 2nd edition 2014.<br><br>\u201cSale of a tax consultancy practice &#8211; considerations on the contractual drafting of a practice transfer agreement\u201d (together with lawyer and notary Wolfgang Arens) in DStR 2011, page 541 ff. and 591 ff. (C.H. Beck Verlag).<br><br>Contributions to the tax law library and the labor law lexicon in LexisNexis\/ZAP-Verlag on an ongoing basis since 2007.<br><br>\u201cGewerblicher Grundst\u00fcckshandel &#8211; \u00dcberblick \u00fcber die von Rechtsprechung und Finanzverwaltung aufgestellte Kriterien\u201d in Neue Wirtschaftsbriefe (NWB) 2006, page 14311 ff (NWB-Verlag).<\/p>\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},"featured_media":96964,"template":"","class_list":["post-110930","ansprechpartner","type-ansprechpartner","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Prof. Dr. Christian Pelke - Fachhochschule der Wirtschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fhdw.de\/en\/hochschulteam\/pelke-christian\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pelke, Christian\" \/>\n<meta property=\"og:description\" content=\"Career Studied law and economics at the Universities of Bielefeld and Osnabr\u00fcck, specializing in employment law Specialist lawyer training in employment law Master&#8217;s degree in Taxation at the University of Osnabr\u00fcck, Institute for Finance and Tax Law, LL.M. 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