SMP

David advises companies and private clients in particular on highly complex matters of general company taxation. His work frequently involves international aspects.

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