Martin Baltes

Martin Baltes is an International Tax and M&A partner with the KPMG International member firm in Germany. Since early 2022, Martin has been seconded to KPMG in the United States, having joined the U.S. firm's International Tax Team. Based in New York City, he heads the German Tax Center.

Martin has more than 15 years of extensive experience in the field of German and international tax structuring. He is focused on advising multinational companies and large corporates across various industries on cross-border restructurings (e.g., carve-outs, group restructurings, post-merger integrations, and other tax planning projects). His experience also extends to advising clients on repatriation, financing and IP structures, permanent establishment issues, and other BEPS-related measures.

From 2018 to 2020, Martin headed up the KPMG German Tax Desk in São Paulo for the South America region and leads the German-Latin America corridor for KPMG in Germany. Before joining KPMG in 2013, Martin focused primarily on providing tax advice to private equity funds and other clients in the financial services industry.

Martin is a frequent speaker at tax industry events on matters related to European and German tax matters, such as anti-hybrid rules (ATAD 2), anti-shell directive (ATAD 3), BEBS 2.0, Pillar Two, European public country-by -country Reporting, and similar topics. He holds several degrees, including a Masters of Laws (LLM) degree from the University of Law in Munster, Germany; a Business Law (Diploma) from the University of Applied Science Schmalkalden, Germany; and Business Law (Juris Diploma) from the University of Central England in Birmingham, United Kingdom. His is also a Certified German Tax Advisor and a Certified Special German Tax Advisor for International Law.