National and international banks, corporates, institutional investors, funds and asset managers frequently instruct the team at Clifford Chance to assist with tax structuring issues in the funds and asset management sectors, a key area of expertise for Marco Simonis, as well as with matters pertaining to real estate, M&A and PE transactions, where the practice is best known for its expertise at the intersection between tax, fund regulation and real estate. Handling investigative and criminal proceedings as well as preventive tax compliance issues constitutes another cornerstone of the practice and an area frequently led by team head Felix Mühlhäuser, but he also provides regular advice on national and international financing transactions alongside real estate and corporate acquisitions. Thorsten Sauerhering is another key member of the team, as is Dominik Engl, who made partner in May 2020. Both specialise in transactional tax.

Milbank's practice is best known for its transactional capabilities but it also provides assistance with general group tax issues, tax audits and contentious proceedings. This offering is frequently used by private equity firms and corporates as well as private clients. The team includes Thomas Kleinheisterkamp and managing partner of the Munich office Rolf Füger, both of whom not only handle M&A and PE transactions but also corporate tax law, while Kleinheisterkamp also advises on tax audits and tax litigation. Associate Moritz Philipp is another key contact for tax audits, most notably for corporate groups and investors; a client base he also advises on restructurings, M&A transactions and financing.

Latham & Watkins LLP specialises in transactional tax, advising companies, private equity funds and financial institutions on national and international matters. In the international space in particular, the team benefits from the capacities of the firm's global network, which means the practice is well placed to provide assistance with national and international tax structures. This is also the focus of practice head Stefan Süß, who regularly advises on private equity and financing structures alongside fund structuring and fund set-ups.

The team at CMS receives regular instructions from national and international companies to assist with transactions, most notably in the energy, real estate, telecommunications and IT sectors, which are handled in cooperation with the corporate and M&A teams. Corporate and group taxation work constitutes another central pillar, leading to regular compliance-related mandates and instructions on restructurings and reorganisations. Practice head Heino Büsching has a specialism in these two core segments. In addition to matters at the corporate and transactional interface, the practice also covers matters at the investment law intersection. Tillman Kempf is a key contact for this space, where typical mandates include the structuring of high-volume funds, most notably real estate and renewable energy funds, as well as advising asset owners on the set-up of fund structures. Its offering also includes assistance in disputes with tax authorities.

Dentons' German tax team is an integral part of the European tax practice led by Michael Graf together with the Paris office and is divided into various expert lines. Graf puts his focus on international group law, advising corporations and private equity funds, but he also assists clients with tax audits, opposition proceedings and proceedings before fiscal courts. In corporate and group tax law, the team received a boost with the arrival of Pia Dorfmueller from POELLATH in June 2020, and with the arrival of of counsel and Commerzbank's former head of tax Stefan Korten in October 2020. Transactional tax law constitutes another cornerstone of the practice together with advising insurance companies on tax law matters pertaining to W&I and special tax insurance policies. Berlin office managing partner Stephan Busch heads the German tax team and covers various matters at the interface between tax and corporate law.

Hogan Lovells International LLP's tax advice focuses on issues arising from financing, ECM, DCM, M&A and real estate transactions as well as from group restructurings. Heiko Gemmel is a key contact for this type of work, while senior consultant Michael Dettmeier frequently advises on fund structuring. Both are based in Düsseldorf, while Ingmar Dörr heads the Munich office and, besides transactional matters, handles tax disputes and compliance issues.

Noerr's practice jointly headed by Carsten Heinz and tax advisor Georg Edelmann pursues a full-service approach and focuses on advising medium-sized and multinational companies as well as international funds and international institutions on tax-optimised financing and group-wide restructurings alongside M&A and real estate transactions. These matters are handled in close cooperation with various practice groups, which means that the team is well placed to handle instructions at the interface of investment and capital market law. This offering is complemented by expertise in tax audits and court proceedings.

DLA Piper has corporate tax at its core and puts particular emphasis on transaction tax, international tax, transfer pricing, indirect tax, compliance and tax investigations; a spectrum that is routinely handled in cooperation with various other practices and offices. Practice head Marie-Theres Rämer is a key contact for tax aspects arising from financings and real estate transactions. Her team, and its transfer pricing capabilities in particular, received a boost with the arrival of Ulf Andresen and his team from PwC in October 2019. He covers a wide range of tax law and also assists clients with tax audits and requests for mutual agreement procedures under the double taxation agreement (DTA) and the EU Arbitration Convention.

The team at McDermott Will & Emery Rechtsanwälte Steuerberater LLP is led by Dirk Pohl, who advises clients on international tax and group tax law and provides assistance with criminal tax proceedings and compliance matters.

Oppenhoff advises its client base including companies and private clients on the tax structuring of M&A transactions and restructurings alongside international tax law and transfer pricing matters. Key contacts for this broad array of matters include team head Axel Bödefeld and Marc Krischer, who was elevated to the partnership in January 2020. Both are also well equipped to guide clients through tax audits alongside court and out-of-court proceedings. Private clients also receive advice on succession planning and other related matters.

White & Case LLP's German tax practice is firmly embedded in the firm's global group as evidenced by practice head Bodo Bender, who has also been heading the firm's EMEA tax group since 2019. As a result of this, the team is well placed to handle cross-border and multidisciplinary mandates with a focus on matters at the intersection between tax law, corporate, M&A, finance and capital markets. This results in regular instructions on the tax structuring of capital market, M&A and PE transactions including associated financing. This offering is complemented by expertise in tax audits and disputes before fiscal courts.

Heuking Kühn Lüer Wojtek focuses on work at the interface between corporate law and the transactional space, which reflects the expertise of Marion Sangen-Emden and Marc Scheunemann, who jointly head the practice. Thus, national and international companies, investors and funds routinely instruct the team to assist with tax law matters pertaining to M&A and PE transactions as well as reorganisations and restructurings.

Its multidisciplinary set-up enables Kantenwein Zimmermann Spatscheck & Partner to provide companies and individuals with wide-ranging advice on international tax and on matters at the interface of corporate law. The practice is also experienced in inheritance tax law and known for its capabilities handling criminal tax law work. Tax advisor Gerhard Widmayer heads the practice.

Norton Rose Fulbright demonstrates particular expertise handling tax law matters arising from transactions, reorganisations, restructurings and financings, as well as in international tax law, while the team has also carved out a niche in warranty & indemnity (W&I) tax risk insurance. Practice co-heads Tino Duttine and Uwe Eppler are among the key contacts for both insurance-related work and transactional matters. The team's client portfolio includes insurance companies, corporates, asset managers and, increasingly, real estate sector players. The last-mentioned group receives regular real estate-related tax law advice.

Weil, Gotshal & Manges LLP specialises in advising national and international investment companies, corporates and private equity funds on the tax structuring of private equity and M&A transactions. While the focus of practice head Tobias Geerling lies on these core areas, he also advises clients on restructuring and succession issues and represents them in tax disputes before tax courts, including the Federal Tax Court. Ludger Kempf, who specialises in transactional tax work, joined Willkie Farr & Gallagher LLP as counsel in July 2020.

GSK Stockmann's tax advisory services are tailored around the needs arising from transactions, most notably in the real estate sector, as well as around tax law matters pertaining to fund structures and tax disputes. Practice co-heads Petra Eckl and Dirk Koch are key figures in this space. Other areas of expertise include international tax and tax compliance.

Working in close conjunction with various other practice groups and offices across its network, Jones Day is particularly active in national and international M&A transactions and restructurings and advises on the taxation of derivatives and securitisations. This corresponds to the focus of practice head Klaus Herkenroth, who also advises on the tax aspects of fund structuring and the structuring of real estate investments. Florian Lechner is a key contact for tax audits and tax disputes. Clients include financial services providers, corporate groups and real estate sector players.

SMP' clients benefit from the close ties between the tax practice and the strong funds team, which enables the practice to advise financial investors, funds and start-ups on fund and investment structuring alongside transactions. Providing advice on the structuring of crypto-based assets also falls within the scope of the practice. In this space, Stefan Richter is a key contact for the tax planning of token-based business models but he also provides regular transactional assistance, while Andreas Kortendick advises high-net-worth individuals, family offices and companies on various taxation and tax structuring issues. Transaction law expert Malte Bergmann made partner in January 2020.