BBH EXPERTS

• Electricity and energy tax
• National emissions trading system (Fuel Emissions Trading Act (BEHG)) and greenhouse gas reduction quota
• Decentralised energy generation concepts and sector coupling

Martin Dell advises on German and European electricity and energy tax law, which often involves aspects of European State aid law and carbon pricing within the national emissions trading system. His core practice areas include tax structuring and assistance in taxation procedures under customs legislation. He also represents clients in redress procedures before the finance courts.

• Born in St. Ingbert, Saarland, in 1991
• Married with two children
• 2011-2018 studies of law and economic science at the universities of Mannheim and Oslo (Norway)
• 2011-2014 Bachelor of Laws (LL.B., University of Mannheim) specialising in tax law as well as European competition and antitrust law
• 2019-2021 legal traineeship at the Hanseatic Higher Regional Court of Hamburg with placements at, among others, a nationwide law firm, an international wind turbine manufacturer and the finance court of Hamburg
• Since 2021 lawyer at Becker Büttner Held in Hamburg and Berlin