Schalast | Team

Cordula Clarner

US-Tax Expert*, diploma businesswoman

Cordula Clarner is Senior Associate and advises on all matters related to US tax, in particular with regard to the qualified intermediary regime (revenue procedure 2017-15). Since inception of the QI-law (2001) she has been working in the QI-field in various functions and has garnered substantial expertise and reputation in this field.

In this context, she advises in particular banks (of all sizes) and asset-manager on regulatory requirements, QI compliance and certification. She supports with respect to questions of reconciliation and US filings, including correction filings. She conducts QI periodic reviews (as "agreed-upon-procedures") for banks as well.


Cordula Clarner studied economics in Bamberg (Otto-Friedrich University) and Antwerp (Universiteit Antwerpen).

She worked for many years as manager at PwC (Financial Services - Tax and Legal) and several years at an international law-firm. There she led international project teams for various financial institutions.

Cordula Clarner not only has profound know-how and extensive experience, but also excellent market and industry knowledge and an excellent reputation as a QI expert. She has already managed several QI projects for state banks, private banks, securities service providers and for various banking associations.

*No lawyer admitted in Germany