SMP

Andreas advises private clients and family offices as well as medium-sized and large companies on all ongoing and structural tax matters. As an expert in tax matters related to venture capital and private equity (ongoing and structure-planning issues), he is especially advising funds, investors (corporations and individuals) and selected startups.

Andreas’ clients value his reliability and his vast experience in dealing with the tax authorities. With his solution-oriented approach, he always – even and particularly in difficult situations – strives to achieve the best commercial solution for his clients. 

Qualifications

  • German qualified tax advisor (Steuerberater)
  • Graduate in tax administration  (Diplom-Finanzwirt) (of a University of Applied Sciences)
  • LL.M. in Tax Law (Münster University)

Languages

  • German
  • English

 

Education and Career

Andreas studied tax law at the University of Applied Sciences for Finance at Nordkirchen, which forms part of the tax administration of the state of North-Rhine Westphalia. After that, he worked as a tax officer in a local tax office and in the Federal Central Tax Office (Bundeszentralamt für Steuern). Before co-founding SMP, he was an Associated Partner at Flick Gocke Schaumburg.

Andreas is a lecturer for the master program "LL.M. Tax" at the Westfälische Wilhelms-Universität Münster as well as guest lecturer at Germany’s Federal Academy of Finance and regularly publishes on tax law issues.

Experience

Andreas’s recent work highlights include advising:

  • Deutsche Telekom Capital Partners on a wide range of matters regarding ongoing taxation, investment transactions and tax-structure planning for their venture capital and private equity funds
  • Project A Ventures comprehensively on ongoing tax matters and tax structuring
  • General Atlantic on ongoing tax matters and tax filings in Germany
  • Oakley Capital on ongoing tax matters and filings in Germany
  • e.ventures comprehensively on matters of ongoing taxation, tax filings and tax structuring
  • Cherry Ventures comprehensively on matters of ongoing taxation and tax structuring
  • Blockwall on ongoing taxation of a crypto fund
  • foreign private equity and venture capital funds on matters of ongoing taxation and tax filings in Germany as well as negotiation of side letters (tax clauses), e.g. Glendower Capital, Redpoint Ventures, DouglasBay, Remagine Media Ventures
  • Top Tier Capital Partners on tax matters in Germany (investments, tax filings, structure-related matters in Germany)
  • Moonfare comprehensively on all matters regarding ongoing taxation and tax structuring
  • large family offices and private clients on matters of ongoing taxation, investments and tax structuring
  • selected fast-growing startups on matters of ongoing taxation, employee stock ownerships plans, and tax structuring
  • Application of the German CFC rules to passive income of an investment nature,
    DStZ 2019, pp. 510–516 (together with Christian Joisten and Orkun Ekinci) [in German]
  • Taxation of transactions involving tokens that form part of the private assets — Selected issues and filing obligations
    FR 2019, pp. 412–421 (together with Felix Rettenmaier) [in German]
  • Application of the German CFC rules: conclusions from the Federal Tax Court judgment of 13 June 2018 (case no. I R 94/15),
    BB 2018, pp. 3031–3037 (together with Christian Joisten and Orkun Ekinci) [in German]
  • Tax relief on business income pursuant to Sec. 35 German Income Tax Act ('ITA') in connection with negative income
    DB 2011, pp. 76–81 (together with Carsten Peters) [in German]
  • Reserves pursuant to Sec. 6b ITA in the context of single- or multi-tier co-entrepreneurships
    Ubg 2013, p. 425 [in German]
  • Tax-free disposal of shares that are subject to a blocking period, for tax purposes, before the start of the seven-year blocking period?
    DStR 2014, pp. 1578–1585 (together with Carsten Peters) [in German]