Tax in Germany

Allen & Overy LLP

Allen & Overy LLP puts significant emphasis on transactional tax law, including real estate transactions, alongside banking and financial tax law such as capital gains tax. Advising on property and land transfer tax is another key area of expertise for the team. It regularly provides ongoing tax law advice to companies and initiates due diligence measures, while, in the contentious space, corporate clients instruct the team to act in tax audits as well as in disputes with tax authorities in and out of court. Team head Gottfried Breuninger advises on employment law-related tax matters such as wage tax and social security issues.

Practice head(s):

Gottfried Breuninger

Baker McKenzie

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.

Practice head(s):

Thomas Schänzle; Christoph Becker

Other key lawyers:

Thomas Gierath

Testimonials

The firm has outstanding expertise and a deep understanding for the topics  that are relevant to clients.

Advice is comprehensive and very professional. The developed solutions and tax concepts are well prepared and secured.

Thomas Schänzle understands the most important commercial drivers of his clients’ business models.

Key clients

Körber AG

Work highlights

  • Advised a marketing company with respect to a tax suit regarding the financial administration concerning unresolved issues around transfer prices.
  • Advised a financial institution on the implementation of the investment tax law reform 2018 and the integration thereof into the processes and IT systems of the subsidiary company.
  • Advised the mechanical engineering company Körber AG on the sale of United Grinding Group (UGG) to Patinex, including a reorganisation prior to the transaction.

BEITEN BURKHARDT

The focus of BEITEN BURKHARDT's tax law work lies on real estate tax law and compliance on one hand and on project tax on the other. This includes  advice on reorganisation tax law, the development of transaction and financing structures as well as on the tax reorganisation of group structures. In other work, the team handles VAT tax matters, valuation reports and assists pension funds and occupational pension institutions with various tax issues arising from their activities. Team head Helmut König advises on international tax law and frequently acts for real estate companies, automotive suppliers and trading companies, while the team's wider client portfolio also includes public corporations.

Practice head(s):

Helmut König

Other key lawyers:

Birgit Faßbender

Testimonials

Birgit Faßbender stands out for her oustanding know-how, a good business sense, very good cooperation and her excellent network.

Key clients

Fair Parken GmbH

Johann Wolfgang Goethe-Universität

Five Guys Germany GmbH

Mammoet Holding B.V.

RED. the network

Delphi/Aptiv

Lakeward Gruppe

Adler Real Estate AG

Aroundtown SA

Cerberus Funds

Work highlights

  • Represented a trade company in opposition proceedings parallel to criminal investigative procedures regarding tax laws concerning an alleged case of Missing Trader Intra-Community (MTIC) fraud.
  • Advised Aroundtown SA on tax legislation regarding investments in German real estate objects through the Dutch subsidiary of the company.

Cleary Gottlieb Steen & Hamilton

Group tax law is part of Cleary Gottlieb Steen & Hamilton's core area of expertise and includes the tax structuring of corporate structures, tax law matters pertaining to real estate, private equity and M&A transactions, capital markets-related tax structurings and tax audits. In other work, the team provides assistance with statutory provisions relating to the preparation of tax balance sheets and tax law matters arising from restructuring measures alongside the analysis of transfer pricing systems. As well as acting for companies, the team's client portfolio also includes high-net-worth individuals, who regularly receive advice on inheritance tax law and succession matters. Daniel Weyde is a key figure for transactional tax.

Other key lawyers:

Daniel Weyde

Key clients

American Express

Deutsche Bank

Deutsche Telekom

Falabella

Latour Capital & Bpifrance

Lavazza

LVMH/Rimowa

Work highlights

  • Advised the American Express Group regarding tax legislation on the sale of the emnos Group by the subsidiaries of American Express, Loyalty Partner GmbH and Payback GmbH, to the Robur Group.
  • Advised Deutsche Bank concerning a liability management transaction with respect to bonds which had been floated on the US market.
  • Advised Deutsche Telekom AG on the flotation of Rule 144A bonds with a value of $1.75bn.

Clifford Chance

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.

Practice head(s):

Felix Mühlhäuser

Other key lawyers:

Stefan Behrens; Thorsten Sauerhering; Olaf Mertgen

Testimonials

The practice stands out for its excellent industry expertise.

Very innovative and always think commercially.

The team is always informed about the newest legal and tax developments. It operates with agility, has quick response times and always finds fitting answers.

Particularly the patient and persistent investigation of matters, their documentation and assessement were impressive. The exchange was always pleasant.

Stefan Behrens stands out for his meticulous analysis and outstanding expertise, particularly in real estate transfer tax.

Thorsten Sauerhering combines outstanding tax and legal expertise with commercial thought processes and negotiation skills.

Key clients

Aareal Bank

ABN AMRO

Amundi

BayWa r.e. renewable energy

Capstone Asset Management

Commerzbank

Deutsche Apotheker‐ und Ärztebank eG

Deutsche Bank AG

Fresenius

Hyundai Asset Management Co, Ltd

Nordic Capital

Oldenburgische Landesbank AG

PRIMONIAL Real Estate Investment

Software

Symrise

Unibail‐Rodamco

Volkswagen

Wilh. Werhahn KG

Work highlights

  • Advised Hyundai Asset Management on the acquisition of the former Lufthansa company headquarters in Cologne.
  • Advised Capstone Asset Management on the further sale of the new Zalando headquarters in Berlin for €233m.
  • Advised  Oldenburgische Landesbank AG on the acquisition of a credit portfolio comprising 2.655 loans from Erste Abwicklungsanstalt.

CMS

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.

Practice head(s):

Heino Büsching

Testimonials

With their constant commitment the partners are very willing to adapt to the clients’ working and negotiation methods. The firm also has deep industry expertise and optimally sticks to time and content demands.

Key clients

Circle Media Group B.V.

IVG AG

Spigraph SAS

NATSU Foods GmbH & Co. KG

STRABAG Property and Facility Services GmbH

Afinum

Work highlights

  • Advised the state of Lower Saxony on the capital strengthening and restructuring of the bank NORD/LB.
  • Supervision of Highland Group Holdings Ltd., Siemens Financial Services and Copenhagen Infrastructure Partners on the sale of the offshore windpark Veja Mate.
  • Advised the Spigraph Group with regarding tax law on the sale of the investment companies ALOS GmbH in Germany and ALOS Solution AG in Switzerland to Kyocera Document Solutions Europe B.V..

Deloitte Legal Rechtsanwaltsgesellschaft mbH

Deloitte Legal Rechtsanwaltsgesellschaft mbH advises on measures to prevent corruption and on the implementation of criminal tax law compliance and preventative measures. The team also defends high-net-worth individuals and executives in pre-litigation and court proceedings with tax authorities - this is one of the practice's key areas of expertise and also includes tax audits, the correction of tax returns and self-disclosures. In the non-contentious space, the team regularly deals with VAT and transactional matters. Team co-heads Heiko Ramcke and Christian-Alexander Neuling provide assistance with the submission of declarations and tax law issues pertaining to restructuring and conversion processes.

Practice head(s):

Heiko Ramcke; Christian-Alexander Neuling

Dentons

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.

Practice head(s):

Stephan Busch; Michael Graf

Testimonials

The team has excellent expertise. It distinguishes itself particularly with its pragmatic and commercial solutions.

A dynamic and broad practice.

Dentons tax team in Frankfurt has broad knowledge, can convey complex topics in simple terms and delivers a conclusive, legally sound, commercially sensible and in practice workable solution within a short time.

The team stands out for its precise analysis of matters.

Michael Graf manages to always take into consideration not only the tax aspects but also commercial aspects in his suggested solutions. He therefore creates a true added value for clients.

Key clients

AIG

Beazley Group

Berliner Wasserbetriebe

BVV Versicherungsverein des Bankgewerbes a. G.

Deutsche Vermögensberatung AG

Deutscher Sparkassen- und Giroverband

Dual Specialty M&A GmbH

Enbridge Inc.

Franger Investment KGaA

KKR/Calsonic Kansei

Pembroke Ironshore

Riskpoint A/S

S Broker AG & Co KG

Tokyo Marine HCC

Volkswagen Financial Services

Work highlights

  • Advised the energy infrastructure company Enbridge Inc. on the forming of a joint venture with Canada Pension Plan Investment Board (CPPIB).
  • Advised Canopy Growth with respect to all tax law aspects of the transactions on the acquisition of the vaporizer producer Storz & Bickel with a deal valued at €135m.
  • Advised Volkswagen Financial Services (UK) Limited (VWFS) within the framework of a £2b programme for the issuing of asset backed notes by Driver UK Master S.A., Compartment 4.

DLA Piper

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.

Other key lawyers:

Marie-Theres Rämer; Björn Enders

Testimonials

DLA Piper has brilliant legal expertise and excellent client service.

DLA Piper’s research and argumentation is precise.

Key clients

Aareal Bank AG

BASF

BIA Group

Enmon GmbH

JDA Software, Inc.

Lone Star

NTT America

Qualcomm Inc.

Rolls-Royce Power Systems AG

Sunovion Pharmaceuticals Inc.

Work highlights

  • Advised Aareal Bank AG on the provision of five-year lending facilities of up to €800m to Apollo Global Management LLC and associated subsidiaries.
  • Advised BASF with respect to tax law on the planned acquisition of the integrated global polyamide business of Solvay with a value of €1.6bn.
  • Advised BIA Group regarding customs legislation,with respect to business relations with French speaking regions of Africa.

Flick Gocke Schaumburg

Flick Gocke Schaumburg has national and cross-border group and VAT law as well as customs law at its core but the team led by Thomas Rödder also provides assistance with transactional tax matters and advises non-profit organisations, associations and individuals form the sports sector on foundation law matters. Jens Schönfeld has a focus on inheritance tax and cross-border transfer pricing-related tax matters. Providing criminal tax law advice constitutes another key area of expertise and is frequently led by Jörg Schauf and Karsten Randt. This includes court and out-of-court proceedings before tax authorities. During the reporting period, the team increased its bench strength by adding a number of counsels and associated partners.

Practice head(s):

Thomas Rödder

Key clients

BASF

Bayer

Deutsche Telekom

E.ON.

Lufthansa

Merck

Volkswagen

Porsche

Work highlights

  • Advised Minimax Viking on the sale of its shares of the family enterprise Kirkbi with a value of €2.3b to the Intermediate Capital Group.
  • Supervised Zur Rose Group on tax law relating to the acquisition of apo-rot-Versandapotheke valued at €139m.

Freshfields Bruckhaus Deringer

The team at Freshfields Bruckhaus Deringer regularly handles transactional tax work and assists with national and cross-border tax restructurings of business units. Clients include companies from the automotive and retail sectors as well as credit and financial institutions. In other work, the team advises on compliance matters, tax investigations and tax litigation. The practice is jointly led by Christian Sistermann and Norbert Schneider and includes key partners David Beutel and Stephan Eilers.

Practice head(s):

Christian Sistermann; Norbert Schneider

Other key lawyers:

David Beutel; Stephan Eilers

Gleiss Lutz

The tax law practice at Gleiss Lutz works closely with the firm's restructuring team, resulting in particular expertise at this interface, while also advising on compliance measures alongside court and out-of-court proceedings pertaining to tax offenses. Handling the tax structuring of real estate and M&A transactions is another key element of the practice as is providing high-net-worth individuals and family offices with succession planning advice, which includes, among other matters, group tax law issues and the preparation of expert opinions on inheritance structuring. Led by transactions expert Stefan Mayer, the team is also experienced in VAT law.

Practice head(s):

Stefan Mayer

Testimonials

The team is close the client, fast and provides pragmatic, practicable solutions. The team promises nothing that it cannot keep.

Graf von Westphalen

Graf von Westphalen focuses on tax structuring and transactional tax law work arising from national and cross-border M&A and real estate transactions. Corporate clients also receive assistance with tax audits and tax disputes, while high-net-worth individuals and family offices instruct the practice with succession matters, including inheritance tax law issues. Frank Tschesche heads the team and handles tax law issues pertaining to capital markets transactions and financing.

Practice head(s):

Frank Tschesche

Key clients

Gesellschafter/Geschäftsführer der GSE Vertrieb Biologische Nahrungsergänzungs- und Heilmittel GmbH

Halder GIMV Germany II GmbH & Co. KG

Work highlights

  • Provided GSE Vertrieb Biologische Nahrungsergänzungs- und Heilmittel GmbH with tax law advice regarding the sale of GSE Vertrieb to the financial investor Finexx.
  • Provided Halder GIMV Germany II GmbH & Co. KG with tax law advice regarding the sale of the Klinkel group to IK Investments.

GSK Stockmann

GSK Stockmann demonstrates particular expertise at the interface with real estate law, which leads to regular real estate structuring and real estate tax instructions, many of which are in a transactional setting. Also in the transactional space, the team handles M&A mandates and advises banks and financial services providers on the structuring of funds. Compliance-related matters are also part of its workload alongside instructions where the team acts in defence against criminal tax charges brought by tax authorities. High-net-worth individuals and family offices regularly instruct co-heads Petra Eckl and Dirk Koch to advise on succession matters and on the inheritance tax structuring of their assets.

Practice head(s):

Petra Eckl; Dirk Koch

Testimonials

The firm stands out for its know-how in broad corporate tax law, immediate solutions and the presence of its advisors.

‘GSK’s tax teams in Munich and Frankfurt deliver very good work and are very client-oriented. The results are useful without exception.‘

The team is broadly active in tax law. Therefore it can in one go also advise clients in the area of real estate project developments and avoids legal interface losses.

‘The team consists of team members with multiple specialisms and can therefore cover diverse tax matters.‘

‘Dirk Koch stands out for his great skills and his structured approach.‘

‘Petra Eckl always has a good answer at hand and her good advice leads to immediate solutions.‘

Key clients

Avia Rent Capital Management S.à r.l.

Art-Invest Real Estate

Real I.S.

Competo Capital Partners

Strenger Holding

Deutsche Finance-Gruppe

Hammer-Gruppe

Chancen eG

Spectralliance-Gruppe

Fay Projects

Wendl & Köhler

Altenburger

Work highlights

  • Advised AviaRent Capital Management on the sale of KVG to Primonial.
  • Advised the project developer Art-Invest real estate on the sale of the project development ATLAS to Allianz.
  • Advised the project developer W2 Development GmbH and the investment and asset manager Competo Capital Partners on the sale of the  listed rail area in the city centre of Stuttgart.

Hengeler Mueller

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.

Other key lawyers:

Stefanie Beinert; Martin Klein; Matthias Scheifele

Testimonials

There is a very good cooperation between the individual practice areas .

Key clients

Linde AG

Erwin Hymer Group SE

Günther-Gruppe

VTG AG

GfK SE

Ericsson AB

Groupe PSA

Generali Deutschland AG

Takeaway.com N.V.

Bayer AG

NAFTA a.s.

KKR (Kohlberg Kravis Roberts & Co. Ltd.)

Deutsche Börse AG

Otto-Gruppe

Knorr-Bremse AG

Thüga AG

Stuttgarter Lebensversicherung a.G.

Heinz Dürr GmbH

JAB Service GmbH

Work highlights

  • Advised Linde AG on the aspects concerning tax law regarding the sale of the majority of the gas business in North America, as well as individual business activities of Linde and Praxair in South America to Messer Group and CVC for €2.8b.
  • Advised Erwin Hymer Group SE on the aspects concerning tax law with respect to the sale of the client to Thor Industries, Inc. (Dual Track), as well as simultaneously preparing the flotation of Hymer.
  • Advised on aspects concerning tax law with respect to the acquisition of the antenna and filter business of Kathrein SE by means of an asset deal.

Heuking Kühn Lüer Wojtek

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.

Practice head(s):

Marion Sangen-Emden; Marc Scheunemann

Other key lawyers:

Jörn Matuszewski

Testimonials

The practice has excellent legal expertise, is always available for clients’ needs and consists of team-minded and cooperative staff.

The firm manages to again and again come up with new concepts and structures for different succession scenarios.

The team stands out for its respectful manner, both internally and with clients.

Jörn Matuszewski is a recommendable tax lawyer.

Key clients

Marlin Equity Partners

diconium group GmbH

BigBlu Broadband PLC

Bavaria Yachtbau GmbH

De Raj Group AG

RPC Group PLC

UHNWI

VIVA-WEST Wohnen GmbH

Work highlights

  • Advised the software company diconium group GmbH on the sale of 49% of shares of diconium digital GmbH to Volkswagen AG.
  • Advised the TSM fund supervised by Triton on the acquisition of a majority stake in the NORRES Group, including the drafting and negotiating of all contracts involved in the transaction.
  • Advised Bavaria Yachtbau GmbH regardingtax law on the successful sale of the company within the framework of a bidding procedure.

Hogan Lovells International LLP

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.

Practice head(s):

Heiko Gemmel

Key clients

Norddeutsche Landesbank

Deutsche Telekom AG

CommerzVentures GmbH

Personio GmbH

Springlane GmbH

PPG Industries, Inc.

UBS Asset Management

Olbos Gruppe

Prologis Inc

Otto Wulff Projektentwicklung GmbH

Halder Private Equity Fonds

AKASOL AG

Work highlights

  • Advised NordLB on the sale of problematic ship loans to a financial investor.
  • Advised Deutsche Telekom AG and its subsidiary Deutsche Telekom Venture Funds on the sale of its venture capital portfolio to a consortium of buyers, including Lombard Odier and Neuberger Berman, surrounding the private equity fund HarbourVest.
  • Advised Springlane GmbH on its reorganisation and further financing regarding tax law.

küffner maunz langer zugmaier

Boutique küffner maunz langer zugmaier is best known for its contentious and non-contentious expertise in indirect taxes, most notably VAT and customs tax. This includes assistance with tax audits and negotiations with tax authorities. In other work, the team advises on compliance measures and represents clients in tax disputes, including pan-European proceedings and opposition proceedings. Name partner and team head Thomas Küffner frequently acts for clients from the telecommunications, automotive, media and retail sectors, among others.

Practice head(s):

Thomas Küffner

K&L Gates LLP

K&L Gates LLP is particularly active in the transactional space, advises on the tax structuring of business units and also handles inheritance tax matters. Other key areas of expertise include the tax structuring of national and cross-border investments as well as tax audits and criminal tax law issues. Co-team head Rainer Schmitt has experience in M&A and real estate transaction-related tax law work and in the development of investment structures, while co-head Karsten Seidel advises entrepreneurs and high-net-worth individuals on their asset and succession planning, including foundation structures. Clients include capital management companies, private equity companies and companies from the real state, pharmaceutical and telecommunications sectors.

Practice head(s):

Rainer Schmitt; Karsten Seidel

Key clients

DeA Capital

Luye Pharma

Art Invest Real Estate Funds GmbH

Work highlights

  • Advised DeA Capital Real Estate on the revitalisation of a care property.
  • Provided Luye Pharma with post-closing tax advice after the acquisition of Acino.
  • Provided institutional investors with tax and legal advice in connection with real estate investments.

Kantenwein Zimmermann Spatscheck & Partner

With criminal tax lawyer Rainer SpatschekKantenwein 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.

Practice head(s):

Gerhard Widmayer

Other key lawyers:

Rainer Spatschek

Testimonials

‘This is a powerful, mid-sized firm combining legal and tax advice, which is a real asset to medium-sized enterprises.’

‘Thomas Kantenwein is a fantastic grand seigneur.’

‘Alexander Kröck is a pleasant but persistent trial lawyer.’

‘Gerhard Widmayer is a clever and thoughtful advisor.’

KPMG Law in Germany

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.

Practice head(s):

Konstantin von Busekist; Heiko Hoffmann; Arndt Rodatz

Work highlights

  • Provided a public agency with criminal tax law advice regarding indirect taxation.
  • Provided a family business with  advice regarding criminal investigations.
  • Advised a family business on gift and inheritance tax matters in connection with preventative criminal tax law advice and self-disclosure.

Latham & Watkins LLP

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.

Practice head(s):

Stefan Süß

Other key lawyers:

Thomas Fox; Tobias Klass

Testimonials

The practice works excellently as a team, such as when tax input is necessary when drafting contracts or when thinking about various consequences and possible scenarios in the case of contracts.

Conversations with the team are always great and constructive. The team listens very carefully and gives high-quality feedback.

Key clients

Aliaxis SA

H.I.G / DSD

SERgroup

Barkawi

Daimler

Omnicom

Siemens

Callaway Golf Company

Triton

Hellman & Friedman und Blackstone

DuMont

Maxburg Capital Partners

One Equity Partners

Astorg Partners

INAPA Gruppe

Playtika

Work highlights

  • Advised SERGroup on questions concerning corporate law and on the subsequent sale to Carlyle.
  • Advised the seller Barkawi on the sale of Barkawi Management Consultants to Genpact.
  • Advised Daimler on the sale of TollCollect to the Federal Republic of Germany.

Linklaters

Linklaters advises on transactional tax law in connection with M&A alongside private equity and fund structuring-related tax law matters. Its expertise extends to due diligence, tax audits and compliance, leading to regular instructions from large corporations and financial institutions. Andreas Schaflitzl heads the practice and advises on group tax law matters, such as transfer pricing, and on tax law issues pertaining to real estate transactions. Jens Blumenberg is a key contact for international and European tax law and for the tax-oriented restructuring of business units.

Practice head(s):

Andreas Schaflitzl

Other key lawyers:

Jens Blumenberg

Testimonials

The team has the permanent intention to deliver outstanding advice.

Andreas Schaflitzl has outstanding legal expertise and client orientation. His advice can be practically implemented at any time.

Key clients

ADAC

BNP Paribas REIM

Deutsche Beteiligungs AG

E.ON SE

HSBC Trinkaus

KME

Linde Group

Siemens Group

tyssenkrupp

WealthCap

Luther Rechtsanwaltsgesellschaft mbH

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.

Practice head(s):

Ulrich Siegemund

Key clients

Immofinanz

Spectrum Brands

Calderys

Ursa

Tokyo Electron

Gas-Union

Müpro

SCOR

Zurich Deutscher Herold Lebensversicherung AG

Ärzteversorgung Niedersachsen

Röchling SGT

Tierärzteversorgung Niedersachsen

Ärzteversorgung Sachsen-Anhalt

Ärzterversorgung Mecklenburg-Vorpommern

Steuerberaterversorgung Niedersachsen

Imerys

ODDO

Commerz Real

Douglas

Work highlights

  • Provided Lavorel Medicare with tax law advice in connection with the sale of the Bonitas care group.
  • Provided Ärzteversorgung Niedersachsen with tax law advice in connection with a property purchase agreement.
  • Advised Kalle GmbH on a corporate restructuring.

McDermott Will & Emery Rechtsanwälte Steuerberater LLP

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.

Practice head(s):

Dirk Pohl

Milbank

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.

Practice head(s):

Rolf Füger; Thomas Kleinheisterkamp; Matthias Schell

Other key lawyers:

Moritz Philipp

Testimonials

The tax law team gives advice at the highest level, both in transactions and general tax advice and expert opinions.

A very cooperative and therefore very pleasant and harmonious team, which acts across practice areas with a pragmatic orientation. The clients’ interest is always the guiding idea.

Very strong advice, pragmatic solutions, totally reliable and exact.

The practice is characterised by extremely good legal advice, a high volume of experience and very efficient and quick working methods.

The firm has outstanding legal expertise, negotiation skills and lots of experience in drafting contracts in international M&A transactions. The team delivers comprehensive tax clauses, which cover all possible scenarios.

Cooperating with the firm is not only always successful but also fun, because there is no vanity involved.

Thomas Kleinheisterkamp and Matthias Schell are both first-quality tax lawyers.

Matthias Schell has a quick grasp of matters, is very much to the point and stands out for well thought-out solutions and alternatives. He always works extraordinarily well, is approachable and very pleasant and friendly in his manner.

Key clients

Advent International

Ardian

Bilfinger SE

ECM Equity Capital Management

H.I.G. European Capital Partners GmbH

Hensoldt Group

KAEFER Isoliertechnik GmbH & Co. Kommanditgesellschaft

Nordwind Capital

Otto (GmbH & Co KG)

ProSiebenSat.1 Media SE

Deutsche Invest Capital Partners GmbH

The Carlyle Group

Work highlights

  • Advised Advent International on the acquisition of the Distributed Power Business from the General Electric Company for $3.25b.
  • Advised Auto1 Group on a partnershipwith Deutsche Bank AG and Allianz SE.
  • Advised Ardian und d&b audiotechnik on the forming of a joint venture in Hong Kong and an associated subsidiary in China.

Noerr

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.

Practice head(s):

Carsten Heinz; Georg Edelmann

Other key lawyers:

Christian Pelz

Norton Rose Fulbright

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.

Practice head(s):

Tino Duttiné; Uwe Eppler

Testimonials

The firm has a very good approach and much industry expertise.

The firm stands out for very good quality at the support and underwriting level and in connection with W&I and special tax insurance policies.

The practice stands out for its precise analysis of matters.

Uwe Eppler is a true authority in his field and has longstanding experience, which is reflected in high quality.

Key clients

DNV GL SE

ADLER Real Estate AG

Tenova S.p.A.

RDI REIT P.L.C.

Ambridge

Work highlights

  • Provided Ambridge Europe Limited (GB) with continuous tax advice regarding the risk assessment of warranty and indemnity policies.
  • Advised Amundi Immobilier on the acquisition of various properties.

Oppenhoff

Oppenhoff & Partner regularly handles tax law matters pertaining to takeover structures and financing models alongside holding structures but also advises on transfer pricing concepts and international goods and business transactions taxation. In the contentious space, the team represents clients in tax proceedings, mutual agreement procedures and arbitration. Handling land acquisition and VAT tax law matters is another pillar of the practice as well as succession planning work. Team head Axel Bödefeld specialises in providing international companies with tax law advice on M&A transactions and restructurings.

Practice head(s):

Axel Bödefeld

Testimonials

Oppenhoff & Partner is a firm with real jewels. The practice offers first-class and highest quality advice also in extremely difficult and complex cases.

Axel Bödefeld has a great understanding for business processes and problems and particularly in an international context comes up with contentwise, strategy-wise and politically excellent and workable solutions. He is a top contact in legally and politically challenging cases.

Key clients

Benckiser Holding / JAB

Johnson & Johnson

Sebastian Vettel

Zurich Gruppe Deutschland

DuMont Media Group

Bristol-Myers Squibb

Merck Sharp & Dohme

Work highlights

  • Advised Benckiser Holding on the structuring and organisation of  wealth preservation, investments and succession issues.
  • Supervision of the centralisation of intellectual property of a technology company regarding tax law.
  • Advised a logistics company on the relocation of its EU headquarters following Brexit regarding tax law.

P+P Pöllath + Partners

P+P Pöllath + Partners focuses on fund structuring matters, advising, among others, private equity firms and manufacturing companies on the tax law aspects of their investments alongside compliance measures. Furthermore, the team also handles real estate and M&A transaction-related tax law matters and assists high-net-worth individuals with the structuring of private assets, succession planning and criminal tax law proceedings with tax authorities. Pia Dorfmueller, Hardy Fischer and Michael Best, who is experienced in cross-border tax structuring and transactional matters, jointly head the practice.

Practice head(s):

Michael Best; Pia Dorfmueller; Hardy Fischer

Testimonials

The practice is extraordinarily client-oriented and again and again delivers creative solutions. It is quick and flexible and always very pleasant in its manner.

Key clients

Deutsche Private Equity (DPE)

Schwanhäußer

Merz

Work highlights

  • Advised Deutsche Private Equity (DPE) on investments in the IT company BE-terna.
  • Advised the healthcare company Merz with respect to the initial involvement of a shareholder through a holding company, as well as with respect to a charitable foundation.
  • Advised Deutsche Private Equity (DPE) on an investment in the building renovator Massenberg valued at  €30m.

Rödl & Partner

The tax law team at Rödl & Partner advises on customs and VAT law alongside restructurings and assists companies with M&A transactions and the implementation of compliance measures. As well as its advisory capabilities, the team also acts in tax audits and judicial and extrajudicial criminal tax proceedings with tax authorities. Within this space, the team has particular expertise in employment law tax offences, which include proceedings pertaining to false self-employment, income tax evasion and violations against minimum wage regulations. Managing partner Christian Rödl is best known for advising corporate groups and family offices on succession planning and inheritance tax law matters, which often include cross-border elements.

Practice head(s):

Christian Rödl

Simmons & Simmons

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.

Practice head(s):

Heiko Stoll; Bernulph von Crailsheim

Testimonials

The quality of service of Simmons & Simmons’ tax practice is consistently excellent and the team is very professional.

Heiko Stoll comes up with clear, pragmatic, effective and commercially sensible solutions even under time pressure.

Key clients

Morgan Stanley

Goldman Sachs

Macquarie Capital

Attestor Capital

ESO Capital

Marble Ridge Capital

Global Growth Capital

OchZiff (OZ Management)

Steinhoff-Gruppe

Anchorage

Finepoint Capital

Paulson & Co.

King Street

Monarch Alternative Capital

NatWest Markets

Prudential Trustee

Triton

Work highlights

  • Advised asset managers and financial service providers on the establishment of German branches due to Brexit.
  • Advised Publity AG on the acquisition of the office block St. Martin Tower in Frankfurt from Schweizer Hansa AG by means of a share deal.
  • Advised Maquarie Bank on the acquisition and sale of infrastructure funds at a volume of €100m to secondary funds managed by Ardian and Stafford.

Skadden, Arps, Slate, Meagher & Flom LLP

The transaction tax-oriented practice of Skadden, Arps, Slate, Meagher & Flom LLP handles national and cross-border M&A transactions, the structuring of business divisions, including spin-offs and joint venture formations, and advises on the tax law implications of corporate form changes. Companies from the manufacturing sector also instruct the team to advise on site-specific tax law matters such as land transfer tax. Team head Johannes Frey is experienced in real estate-related tax law matters pertaining to real estate investment trusts (REITs).

Practice head(s):

Johannes Frey

Testimonials

The practice is particularly strong with regard to large US companies’ complex tax matters.

The team members truly believe that they can achieve more together as a team and act accordingly.

SKW Schwarz Rechtsanwälte

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.

Practice head(s):

Heiko Wunderlich

Key clients

Robert Bosch Gruppe

Streck Mack Schwedhelm

Criminal tax law boutique Streck Mack Schwedhelm advises on disputes with tax authorities, representing companies and individuals in judicial and extrajudicial proceedings, while also providing compliance advice as part of its litigation prevention work. Within the latter segment, the practice led by name partner Rolf Schwedhelm takes steps to mitigate damages and defends against civil and criminal claims. Name partner Alexandra Mack retired in March 2019, while Nobert Mückel joined the team from Baker McKenzie in July 2019.

Other key lawyers:

Rolf Schwedhelm; Martin Wulf; Jörg Alvermann; Nobert Mückl

Weil, Gotshal & Manges LLP

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.

Practice head(s):

Tobias Geerling

Other key lawyers:

Ludger Kempf

Key clients

Novalpina Capital

GHO Capital

CEZ Group

MS Industrie AG

Joint Special Administrators of MF Global UK Limited

Pernod Ricard

Work highlights

  • Advised GHO Capital with respect to tax laws on the acquisition of Linimed Group GmbH from Vitruvian Partners and the founders of the company.
  • Advised the owners of MKM Mansfelder Kupfer und Messing GmbH regarding tax laws on the acquisition of the company by KME Group.
  • Structuring with respect to taxation within the framework of the consulting of Novalpina Capital and on the successful takeover bid for Olympic Entertainment Group.

White & Case LLP

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.

Practice head(s):

Bodo Bender; Andreas Knebel

Testimonials

The practice is very good in assisting with corporate transactions, particularly in cooperation with the corporate lawyers.

Andreas Knebel always behaves highly professionally, gives quick feedback also regarding complex questions and is very creative in finding solutions without getting into unnecessary complexities.

Key clients

DZ Bank Gruppe

Eintracht Frankfurt Fußball Aktiengesellschaft

Nordic Capital

Qatar Investment Authority

Consus Real Estate AG

Vier Gas Transport GmbH

Natgasoline LLC

Greenman Investments

Work highlights

  • Advised DZ Bank regarding tax legislation on the merger of MG HYP and WL Bank.
  • Advised Eintracht Frankfurt Fußball Aktiengesellschaft on capital market , corporate and tax law matters concerning a measure for the strengthening of the equity base.
  • Advised the real estate developer Consus on the acquisition of a majority stake of SSN Group AG with a value of €470m.

WTS

WTS acts as tax advisor but also provides legal advice on VAT, customs and energy tax as well as on the taxation of management income and M&A. As another key area of expertise, the team advises high-net-worth individuals and family offices on succession planning and inheritance tax regulations. Clients seeking to optimise internal company procedures benefit from the team's close cooperation with the firm's tax department and experience in tax returns. Practice co-head, managing partner and tax advisor Ulrike Schellert specialises in national and international group tax law. Clients often come from the real estate, automotive and manufacturing industries.

Practice head(s):

Ulrike Schellert; Jürgen Scholz; Marco Dern; Lothar Härteis

Work highlights

  • Advised a automotive supplier on the reorganisation of European production facilities with respect to tax law.
  • Analysis regarding the taxes of a digital business model of an automotive supplier.
  • Advised an industrial company with respect to the reorganisation of the organisational structure of its sites in the Middle East.