Some companies pay more taxes than others due to three hurdles in tax planning: available methods, desirable aims, and implementable power. These factors influence tax expenses differently across firms. The study conducted 19 interviews with German tax experts to understand these hurdles. Business context, aims of tax planning, and tax manager power play crucial roles in determining tax expenses. By analyzing real-world case studies, the researchers found that companies with aggressive tax planning aims and empowered tax managers tend to have lower tax expenses. This study sheds light on why companies have varying tax expenses and provides insights into the tax planning process.