Specialized tax consulting for employees:

Stock Options & US-Expats

Whether navigating the tax implications of your equity program (Stock Options, RSU, ESOP, ESPP), managing complex depot conversions for US citizens, or correctly reporting foreign brokers (e.g., Interactive Brokers) in Germany. I translate your challenges into legally compliant German tax law.

Personal. Digital. Secure.

Focus: Equity & Options Focus: Foreign Brokers & Expats
Elke Billstein - Tax Advisor

Employees & Equity Programs

Are stock packages or options part of your compensation? I navigate you safely through the complex world of Stock Options, RSUs, ESOPs, and ESPPs. I support you with the following topics, among others:

  • Securing Tax Benefits: Since 2025, the preferential taxation of multi-year remuneration ("Fünftelregelung") via payroll has been eliminated. I ensure that no significant advantage is lost by applying this preferential taxation within your income tax return.
  • Avoiding Double Taxation: This is especially important if you were working internationally during the vesting period.
  • Timing & Valuation: Legally secure clarification of the inflow date and the valuation of the benefit in kind.

Foreign Brokers & US-Expats

Unlike domestic banks, foreign brokers (e.g., Interactive Brokers) do not automatically deduct the German flat tax (Abgeltungsteuer). Furthermore, US brokerage statements (e.g., Form 1099) follow their own logic. I handle the tax processing for you:

  • Depot Transformation: Precise translation of your foreign depot statements (e.g., Interactive Brokers, Charles Schwab, Fidelity) into German tax law (Schedule KAP).
  • Currency Conversion & Investment Tax Act: Exact currency conversion of your transactions at the respective dates of acquisition and sale, as well as the correct consideration of partial tax exemptions (Teilfreistellungen).
  • Secure Declaration: Legally secure and complete reporting of your capital gains for investors with foreign depots, as well as US citizens and Green Card holders.

From your tax return to the tax assessment:
Professional representation in your dealings with the tax office

With the appropriate power of attorney (§ 80 AO), I act as your direct point of contact with the tax authorities and handle all correspondence. My goal is to ensure that you notice as little as possible of any official inquiries.

100% Digital Workflow

The exchange of documents and the approval of your tax returns are completely paperless and secure via DATEV Meine Steuern. If we collaborate with the colleague in Berlin for US tax matters, a single document upload to her portal is sufficient – we will handle the secure data exchange in the background for you.

Transatlantic Network

For US tax issues*, I maintain a close, well-coordinated cooperation with a specialized CPA in Berlin. This way, we ensure that your German declaration and your US Tax Return are perfectly aligned.

*Note: For the US portion, you will enter into a separate mandate agreement directly with the CPA; mandate acceptance is subject to her current capacities.

Elke Billstein - Personal Insight

The expertise of a major law firm meets personalized advice

I have been working in tax consulting since 2007 and have developed my passion for complex, international tax topics from the ground up. Following my studies at the University of Augsburg (Bachelor of Science in Business Administration and Diplom-Kauffrau Univ.), my path initially led me to Deloitte in Düsseldorf, where I managed mandates up to the manager level in the Global Employer Services division.

After passing my tax advisor exam in 2011, I went on an assignment to Belgium for several months. This time was highly formative for me: I understand the tax and organizational complexities of international biographies not only from the law books but from my own personal experience. The topic has captivated me ever since.

Why I work the way I do

In 2013, I made a conscious decision to start my own business. What often bothered me in large firm structures were rigid organizational guidelines and endless standardized forms. As an owner, I have completely dismantled these hurdles.

My approach: Maintain the professional depth of a large firm, but leave the inflexibility behind. Direct communication channels ensure you receive prompt answers, and we work highly effectively. Anyone who entrusts me with a mandate is looked after 100% personally by me – without shifting responsibilities or being bounced around between different advisors.

Collaboration as equals

I appreciate an uncomplicated, direct, and digital working relationship. Whether we stick to a formal or casual tone is entirely up to your preference – in English, this distinction is practically irrelevant anyway. Exactly this open, solution-oriented mentality shapes my daily work.

Let's see if we are a good fit

To guarantee you the highest quality and my full personal attention, I focus on mandates within my specialty areas. Please briefly answer the following questions for your request.