SMP

Funds

We are one of the market leaders in Germany when it comes to structuring private equity and venture capital funds with a strong legal foundation. We are pioneers in advising collective investment vehicles in connection with Blockchain technologies and so-called crypto tokens. In recent years, SMP lawyers have been involved in structuring more than 40 private equity, venture capital, growth and fund of funds with capital commitments of more than 10 billion euros. Our client base includes investors in private funds such as banks, pension funds and corporations, as well as family offices and private individuals.

German and international investors and initiators alike rely on our expertise. As experts in international tax law, we understand the correlations with German fiscal regulations and also support clients with globally managed assets.

 

Tax Funds Transactions

VC/PE

Project A Ventures
  • on all ongoing fund-related matters across all fund generations
  • on structuring and on the formation of the second fund and the new co-investment vehicle for growth investments financed by the European Investment Fund
e.ventures
  • on all ongoing fund-related matters across all fund generations (Europe and US)
  • structuring and on the formation of the Europe V fund and the a new co-investment vehicle for growth investments financed by the European Investment Fund
Deutsche Telekom Capital Partners on all ongoing fund-related matters (incl. formation of funds and other structuring projects)
Cherry Ventures on the formation of their latest venture capital funds
Blue Yard / BY Capital on the formation of their latest venture capital fund
Atlantic Labs on the formation of their latest venture capital fund and on their first growth fund
Apollo Ventures on the formation of their investment structure
Fly Ventures on the formation of their latest venture capital fund
Paua Ventures on the formation of their latest venture capital fund
Motu Ventures on the formation of their first venture capital fund
Multiple German corporates on the formation of their first corporate venture funds as well as on following fund generations
BrightPoint on the formation of a Service-AIFM
Crosslantic on ongoing fund-related matters (incl. fund formation)
Large UK private equity firm on the establishment of a German branch
Large European private equity firm on various ongoing tax matters
Large US private equity firm on various ongoing tax matters
Large European bank on tax matters of secondary transactions
LandT on the structuring and establishment of credit guarantee funds in developing countries
US mobility fund on the onboarding of German managers
Two German mobility funds with respect to all questions relating to the structuring and establishment of the fund
Various German crypto funds with respect to all questions relating to the structuring and establishment of the funds as well as intended fund ICOs
US/German property tech fund with respect to all questions relating to the structuring and establishment of the fund
   

Real Estate

Structuring of a special investment fund for a single investment (EUR 700 million)
Structuring of a Luxembourg investment fund for investments in hospital real estate
Structuring of various close-ended real estate investment funds
Ongoing investment tax advice for a leading German fund manager
Restructuring of the foreign real estate investments of a German open-ended investment fund
Investment tax advice for various Luxembourg investment funds
Tax and regulatory advice for a German special investment fund in connection with its investments
   

Investor Advice

Multi-billion euro family office on its investments in alternative asset funds (hedge funds, PE and others)
Private clients with assets of several million euros with respect to investments in alternative asset classes
SR2 on investments in crypto token funds
   

Fund Taxation

Deutsche Telekom Capital Partners on all ongoing tax matters, on their tax declarations as well as specific accounting matters
e.ventures on numerous ongoing tax matters and tax declarations
Cherry Ventures on several ongoing tax matters, tax declarations and accounting matters
General Atlantic on ongoing tax matters and tax declarations for German tax purposes
SevenOne Capital on ongoing tax matters regarding foreign fund investments
Crosslantic on ongoing tax matters and tax declarations
Deutsche Mittelstand Beteiligungen GmbH on all ongoing tax matters and tax declaration
Remagine Media Ventures on all ongoing tax matters an tax declarations in Germany
Blockwall on ongoing tax matters, tax declarations and accounting matters for a crypto fund
Top Tier Capital Partners on all matters relating to the tax declarations of a foreign fund-of-fund in Germany
7 Global Capital on all ongoing tax matters as well as advice on tax declarations
Moonfare on all ongoing tax matters as well as advice on tax declarations
APX by Axel Springer & Porsche on ongoing tax advice as well as advice on tax declarations
Other foreign private equity and venture capital funds on ongoing tax matters and tax declaration in Germany as well as side letter negotiations with respect to German tax provisions (e.g. Redpoint Ventures, Institutional Venture Partners, Glendower Capital, DouglasBay)