David specializes in fund structuring, advising initiators and management teams of private equity and venture capital funds on matters of contract drafting and negotiations, as well as regulatory and tax law. In addition, David advises on complex regulatory and tax law matters, including coordination and conflict resolution with the competent authorities in particular.

Education and Career

David studied law at Bucerius Law School and at the University of Oxford. After completing his German legal training David was an Associate at a law firm specializing in general corporate and tax law, before joining SMP shortly after the law firm had been founded. David frequently publishes on matters related to tax and regulatory law.

Parallel to his work with SMP, David is pursuing a Ph.D. at Bucerius Law School, Hamburg.


David's recent work highlights include advising:

  • Atlantic Labs on structuring a venture capital fund
  • Cherry Ventures on structuring their third venture capital fund
  • on structuring an early stage fund
  • Sunfish Partners on structuring an early stage fund
  • 42CAP on structuring their second venture capital fund
  • A company on the establishment of a Blockchain-based real estate investment platform
  • A supervisory authority within the EEA regarding the regulatory qualification of Blockchain-based electronic money concepts
  • (Non-)applicability of the German Capital Investment Code (KAGB) in constellations of practical relevance involving holding companies and employee-shareholding schemes,
    in: BKR 2019, pp. 386–392 [a magazine on banking and capital markets law] (together with Lennart Lorenz) [in German]
  • Bookkeeping obligation of a foreign real estate corporation (comments on Federal Fiscal Court decision)
    ISR 2019, 292-293 (together with Stefan Richter) – [in German]
  • Distinction, for purposes of German income tax, between business establishment and asset management in the context of investments in crypto tokens,
    FR 2019, pp. 393–407 (together with Julian Albrecht) – [in German]
  • Conference report „The Tax Valley 01" – first SMP tax conference on 21st June 2018 at Mojo Club, Hamburg
    FR 2018, 789-793 (together with Christian Joisten)
  • Does the preferential treatment of FDII, according to the US tax reform, trigger the limitation of Sec. 4j EStG? – The scope of Sec. 4j EStG and the possibility of a teleological reduction
    ISR 2018, 109 (together with Stefan Richter) – [in German]
  • Characteristics and challenges of the tax treatment of leasehold improvements (essay)
    StBp 2017, 296 (together with Andreas Schwarz) – [in German]
  • What does the newly introduced license barrier cause and require, according to § 4j oft he German income tax act? (essay)
    WPg 2017, 1090 (together with Stefan Richter) – [in German]
  • Shares in a capital company in trust structures as favoured assets according to § 13b 1 No. 3 of the German inheritance tax act (essay)
    ErbStB 2016, 371 (together with Jürgen E. Milatz) – [in German]
  • Capital gains in course of withdrawals from a professional service partnership (essay)
    FR 2016, 606 (together with Stefan Richter) – [in German]
  • Compliance and commercial criminal law from the perspective of legal theory (essay)
    ZWH 2015, 380 – [in German]
  • Co-entrepreneurs and permanent establishments (essay)
    FR 2015, 146 (together with Stefan Richter) – [in German]
  • No cash accounting based loss determination in case of foreign bookkeeping obligations (comments on Federal Fiscal Court decision)
    ISR 2015, 162 (together with Stefan Richter) – [in German]
  • No cash accounting in case of foreign bookkeeping obligations (comments on Federal Fiscal Court decision)
    ISR 2014, 414 (together with Stefan Richter) – [in German]
  • Application of gift tax in case of a withdrawal from a partnership (essay)
    Ubg 2014, 434 (together with Stefan Richter) – [in German]
  • Foreign bookkeeping obligations (comments on Federal Fiscal Court decision)
    ISR 2014, 158 (together with Stefan Richter) – [in German]
  • Foreign bookkeeping obligations and derivative local tax obligations (essay)
    ISR 2014, 37 (together with Stefan Richter) – [in German]
  • Withdrawal of immovable business property: the „part-value" as point value
    DB 2013, 2707 (together with Jan Uterhark) - (in German)
  • Limited inheritance tax liability: the close connection set forth in § 121 No. 4 of the German valuation act – can it really exist?
    FR 2013, 412 (together with Jan Uterhark) - (in German)
  • Author at Regulation-Y