SMP

Alexander advises in all fields of company taxation law as well as on tax matters in connection with restructurings, often involving international aspects. His clients include mid-sized and large companies, founders and investors as well as funds and start-ups. In addition, Alexander has longstanding experience regarding legal disputes with tax authorities as well as litigation before tax courts.

Another focus of his is disputes regarding advisor liability. On the one hand, Alexander provides support to clients and their advisors in the context of preventing tax-related losses. On the other, he also represents advisors before civil courts in the context of lawsuits seeking damages.

Education and Career

Alexander studied law with the additional module "European Law" in Würzburg. In parallel with his legal education, he worked for a Würzburg University professor specializing in tax law. Alexander started his professional career as an attorney with Hengeler Mueller in Frankfurt/Main. Before joining SMP, Alexander spent several years working for the boutique tax law firm Streck Mack Schwedhelm. Alexander regularly publishes on matters of company taxation and reorganization tax law.

Experience

Alexander's recent work highlights include:

  • providing tax advice on company formation, ongoing financing and reorganizations
  • providing advice on defending against possible claims in connection with unsuccessful reorganizations
  • assisting companies with tax audits, in particular audits with an international aspect, e.g. transfer pricing documentation
  • litigation before German tax courts, the Federal Tax Court and the Constitutional Court, in particular in cases involving reorganization tax law and international aspects
  • representation of advisors in the context of defending against liability claims

 

  • Systematic and comprehensive presentation "The GmbH under Tax Law"
    in: Gehrlein/Born/Simon, GmbHG [German Limited Liability Companies Act], 4th edition 2019 (together with Burkhard Binnewies) [in German]
  • Sect. 50d(3) German Income Tax Act and European Law,
    AG 2018, pp. 612 et seqq. (together with Burkhard Binnewies) [in German]
  • The new requirements for transfer pricing documentation of groups that operate internationally
    AG 2017, pp. 477 et seqq. (together with Burkhard Binnewies) [in German]
  • Assessment from a tax perspective of working-time accounts for managing shareholders — Commentary on the Federal Tax Court judgment of 11 Nov. 2015 (case no. I R 26/15)
    DB 2016, pp. 2200 et seqq. (together with Rolf Schwedhelm) [in German]
  • The exemption from real estate transfer tax (RETT) in the context of group restructurings in accordance with sect. 6a German RETT Act — Pitfalls and unresolved issues (parts I and II)
    DStR 2016, pp. 1906 et seqq. (together with Rolf Schwedhelm) [in German]
  • The tax exemption of family homes under sect. 13(1) no. 4b German Inheritance and Gift Tax Act in the context of the acquisition of an expectant right — Commentary on the Munich Tax Court judgment of 6 April 2016 (case no. 4 K 1868/15)
    FR 2016, pp. 939 et seqq. (together with Heinz-Willi Kamps) [in German]
  • The Europeanization of the 'branch of activity' concept in reorganization tax law
    dissertation, Dr. Kovac publishing house, 2016 [in German]
  • Moving from a sole proprietorship to a GmbH [German limited liability company] (part II) – Implications for taxes on income
    GmbHG-StB 2016, pp. 197 et seqq. (together with Burkhard Binnewies) [in German]
  • Moving from a sole proprietorship to a GmbH (part I) – Possible courses of action under civil law
    GmbHG-StB 2016, pp. 197 et seqq. (together with Burkhard Binnewies) [in German]
  • Refusal of the participation exemption under sect. 8b(7) sent. 2 German Corporate Income Tax Act
    GmbHG-StB 2015, pp. 226 et seqq. (together with Burkhard Binnewies) [in German]
  • Deductibility as business expenses of a liability-related debt of a managing director
    Stbg 2014, pp. 433 et seq. (together with Markus Wollweber) [in German]