SMP

David specializes in fund structuring with a strong emphasis on tax law. He advises, in particular, Private Equity and Venture Capital Funds, their Management-Teams as well as investors on matters related to tax and regulatory law. David is a member of SMP #TeamCrypto.

Education and Career

David studied law at Bucerius Law School, Hamburg, and at the University of Oxford. After completing his German legal training, which included a stint with a major international law firm, David was an Associate with a law firm specializing in general company taxation and tax law.

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

Experience 

David's recent work highlights include advising:

  • Companies and funds operating internationally, providing them with structuring advice and transaction support
  • Companies and private clients on ongoing tax matters
  • 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
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