Dr. Mathias Link





Dr. Mathias Link is a tax partner at PricewaterhouseCoopers' Frankfurt office.

Special interests

Dr. Link advises German and international banks, financial services providers, corporations and private equity funds comprehensively on (international) tax matters.


Dr. Link was born in Koblenz, Germany. He studied law at the University of Trier. He also holds an LL.M. degree from Columbia University (New York). He is admitted to the German bar as well as to the New York bar and is also qualified as a German tax advisor. From 2003 to 2017, he was part of the tax department of Hengeler Mueller. In 2018, he joined PwC’s Financial Services department as a tax partner.

Dr. Link is married and enjoys playing golf and travelling.


Dr. Link has, inter alia, published the following articles and contributed to the following books

  • Omlor / Link, Kryptowährungen und Token, 1st. edition 2021
  • Author / Co-Author: Herrmann/Heuer/Raupach, Einkommensteuer- und Körperschaftsteuergesetz; legal commentator on various provisions in the context of German international taxation
  • Herr/Link, Verhältnis zwischen InvStG und AStG – Ende der Sperrwirkung aufgrund der ATAD I-Richtlinie?, RdF 2020, S. 20 ff.
  • Latrovalis/Link, Hybride Gestaltungen nach dem Entwurf des ATAD-Umsetzungsgesetzes, Steueranwaltsmagazin 2020, S. 48 ff.


Principles of Business and International Taxation