The Legal 500 > Europe, Middle East & Africa > Germany > Tax

Baker McKenzie's main areas of expertise include corporate tax planning, sales and customs tax, transfer pricing, tax audits and tax litigation. The practice also advises on the tax structuring of M&A transactions and reorganisations, which are regularly in a cross-border setting, where clients benefit from the practice's capabilities at the interface between German and US tax law. Team heads Thomas Schänzle and Christoph Becker have particular experience in group and reorganisation tax law as well as in the taxation of partnerships. In January 2020, the team was augmented with the addition of Thomas Gierath, who previously led Reed Smith's German tax law team and who has extensive experience in national and international transaction tax law.

The practice at Clifford Chance focuses on private equity, financing and M&A-related tax law as well as on tax assessments for capital markets products and tax law matters arising from IPOs. Other work includes assistance with the structuring of open-ended and closed-end funds, reorganisation tax law and tax law aspects pertaining to real estate transactions. Thorsten Sauerhering is the main contact for the real estate segment. Practice head Felix Mühlhäuser advises investors, banks and companies on national and cross-border financing transactions and handles investment structurings, while Olaf Mertgen has a specialism in transactional tax law. The team is also experienced in tax audits and investigations and redress procedures.

The tax law practice at CMS advises on national and cross-border M&A transactions and assists clients with the tax structuring of investments in real estate portfolios and in the energy sector. Advising high-net-worth individuals on succession planning and inheritance tax matters constitutes another key element of the practice along with providing assistance with the implementation of compliance measures and with transfer pricing structure assessments. Team head Heino Büsching acts for manufacturing, investment and service companies in tax audits and provides advice on tax due diligence. Banks and financial services providers are also part of the team's client portfolio.

Dentons handles tax law matters arising from M&A and real estate transactions and is also experienced in transfer pricing and tax matters pertaining to W&I and special tax insurance policies. The team also provides assistance with tax and financial audits by tax authorities and demonstrates expertise in employment law-related tax matters as well as in VAT and customs law. This service is rounded off with advice to companies and individuals on tax returns, asset structuring and the tax structuring of rental agreements. Co-team heads Michael Graf and Stephan Busch are well versed in compliance matters and regularly represent individuals, manufacturing companies and financial institutions in tax disputes in and out of court.

DLA Piper frequently handles tax law matters as part of M&A, real estate and restructuring transactions, including associated financing matters, alongside cross-border compliance issues, such as global insurance premium taxation, while also advising companies and government institutions on VAT regulations. This offering is complemented with experience in transfer pricing and investigations into tax regulation compliance. Clients include German and international corporations, partnerships, financial investors and banks. Konrad Rohde stepped down as co-country managing partner and tax law team head in December 2019.

Hengeler Mueller is particularly experienced in real estate and M&A-related transactional tax law, while also providing assistance with the tax structuring of family offices and large companies. In other work, the team advises on compliance measures and tax investigations, including associated judicial and extrajudicial proceedings, and provides ongoing assistance with cum-ex matters alongside tax implications of political events such as Brexit. Stefanie Beinert is experienced in handling succession planning-related tax law work for family businesses and regularly advises on inheritance tax regulations. Clients include, among others, automotive suppliers, media companies and heavy industry companies.

Heuking Kühn Lüer Wojtek advises private clients and family offices on succession planning and inheritance tax law matters, while real estate funds, manufacturing companies and private equity funds retain the practice to assist with real estate and M&A transactions, including associated tax structuring, and with the establishment of closed-end and open-end funds. At the intersection with capital markets law, the team regularly provides advice on the financing of bonds, while also having expertise in insolvency and restructuring-related matters. Practice co-heads Marion Sangen-Emden and Marc Scheunemann advise on national and cross-border real estate transactions and on the tax aspects of corporate restructuring.

Hogan Lovells International LLP has a focus on private equity structures and also advises on the tax structuring of funds. In the contentious space, the practice is experienced in handling accounting and tax disputes with tax authorities in and out of court, including tax offences, self-declarations and tax return corrections. In other work, the team handles legal and tax assessments of capital markets transactions and assists with securitisations and IPOs. Financial services providers also retain the team to advise on matters pertaining to financing and reinsurance products for insurers and reinsurers. Heiko Gemmel heads the practice and advises on the tax structuring of M&A transactions in the financial services and fund sectors, among other matters.

With criminal tax lawyer Rainer Spatschek, Kantenwein Zimmermann Spatscheck & Partner has solid expertise in criminal tax law, which comes to show when representing clients in judicial and extrajudicial disputes with tax authorities, and when implementing compliance measures. Led by Gerhard Widmayer, the team also deals with the tax aspects of group division restructurings alongside real estate and M&A transactions, including the establishment and dissolution of joint ventures. Individuals and family offices also instruct the team with inheritance tax succession planning matters.

KPMG Law Germany's criminal tax law expertise translates into instructions on tax return corrections, tax litigation, investigations into tax evasion, self-disclosures and income tax investigations. This expertise also extends to cum-ex-related work, alleged false self-employment matters and fine proceedings. This broad range of services is typically drawn upon by high-net-worth individuals, executives and companies. Heiko Hoffmann and Arndt Rodatz are the main contacts for criminal tax, while Konstantin von Busekist is the key contact for compliance.

Latham & Watkins LLP has expertise in handling tax law matters arising from private equity and M&A transactions, while also handling restructurings and transactions involving ECM and DCM aspects such as high-yield bonds. Team head Stefan Süß regularly advises on fund structuring and financing structures, acting for banks and sponsors but also debtors, while Tobias Klass focuses on real estate-related and transactional tax work. Handling tax audits and cross-border tax structuring mandates are also part of its offering.

Luther Rechtsanwaltsgesellschaft mbH handles national and cross-border restructurings, real estate and M&A transactions as well as inheritance tax matters, including succession structures. In the regulatory space, the team frequently deals with instructions on accounting and VAT law alongside transfer pricing systems, while it also acts in the contentious arena, handling tax disputes and tax audits. Its criminal tax law expertise includes assistance with self-disclosures and subsequent declarations. Team head Ulrich Siegemund specialises in transactional and international tax law as well as in corporate tax and due diligence.

The tax law practice at McDermott Will & Emery Rechtsanwälte Steuerberater LLP is led by Dirk Pohl, who assists stock companies with M&A transactions and family offices with the development and implementation of foundation solutions. In other work, the team advises on regulatory matters arising from IPOs, compliance measures and tax disputes. Companies from the automotive and pharmaceutical sectors and private equity firms are also among the clients as are loan creditors and shareholders.

Milbank advises on transactional tax law matters, including transaction structuring, and has solid expertise in providing tax law assistance with IPOs and capital increases. Clients also instruct the team to advise on group and reorganisation tax law alongside tax audits and tax law aspects that arise from employee participation and incentive programmes. Co-heads Rolf Füger, Thomas Kleinheisterkamp and Matthias Schell focus on national and cross-border M&A transactions, while associate Moritz Philipp is well versed in international tax law. Its client roster includes key names from the finance, real estate and media sectors.

Noerr's tax law practice puts significant emphasis on corporate tax law, and on the tax reorganisation of corporate structures in particular, but it also advises on regulated financial investments and associated tax regulations. The team is co-led by Carsten Heinz and Georg Edelmann, who regularly handle tax aspects arising from real estate and M&A transactions. As well as its corporate capabilities, the practice is also well versed in providing private clients with succession planning assistance, including inheritance tax law and foundation issues. Christian Pelz regularly defends clients in tax litigation.

Norton Rose Fulbright has experience in the tax structuring of real estate and M&A transactions and in the tax structuring of investments made in the cryptocurrency industry, while also advising on W&I and tax risk insurance as well as on compliance measures, including tax risk assessments. This leads to regular instructions from transport, technology and finance sector clients, while co-head Uwe Eppler, who specialises in national and international tax law, also acts for companies from the real estate, energy and insurance sectors. Co-head Tino Duttiné is dedicated to project-orientated tax planning and corporate restructuring.

Simmons & Simmons puts its focus on advising financial institutions on the tax structuring and taxation of asset management and investment funds, acting for both investment advisors and investors. In close cooperation with the firm's supervisory law specialists, the practice is also well placed to advise on the establishment of hedge, real estate, private equity and infrastructure funds. Co-heads Bernulph von Crailsheim and Heiko Stoll assist high-net-worth individuals with the structuring of private assets and demonstrate expertise in the structuring of securities and repurchase agreements alongside M&A transactions.

SKW Schwarz Rechtsanwälte's core competence lies in transactional work including associated financing matters and tax structuring. This offering also extends to the structuring of real estate portfolios alongside private equity and venture capital arrangements. Private clients also instruct the practice to provide assistance with succession planning matters, including the establishment of foundations. Heiko Wunderlich heads the practice and advises on cross-border tax law matters, among other issues, and has particular media and entertainment sector know-how.

Weil, Gotshal & Manges LLP has a specialism in the tax structuring of private equity transactions and is well versed in providing tax law and accounting support for spin-offs as well as in tax law issues pertaining to company assets, research investments and development costs. This expertise is also drawn upon when handling asset deals, the structuring of closed-end funds and the reorganisation and integration of acquired companies into the existing group structure. The team led by Tobias Geerling also advises on tax audits following M&A transactions, tax due diligence and on the structuring and adjustment of pension benefits. In January 2019, Ludger Kempf, who frequently acts at the intersection with corporate law and M&A, was elevated to the partnership.

White & Case LLP is particularly experienced in the tax structuring of national and cross-border private equity, real estate and M&A transactions and also has expertise in finance and capital markets law, which leads to regular instructions on tax law matters pertaining to financial and capital markets transactions. The team also provides assistance with compliance measures and represents clients in judicial and extrajudicial proceedings pertaining to tax offences, and in disputes with tax authorities. Team co-heads Bodo Bender and Andreas Knebel advise clients on tax law matters linked to corporate restructurings and refinancing models.