SMP

Helder’s practice is focused on the formation and operation of private equity firms. His track record of several dozen fund formation projects ranges from small early-stage venture capital firms to large buyout funds. Helder also regularly provides advice to selected institutional and private investors with regard to their limited-partner investments in private-equity and venture capital funds. 

Helder frequently publishes on matters of international taxation and on fund-related issues. Helder is an assistant professor in International and European Tax Law at Kiel University. He is also a guest lecturer at Germany’s Federal Academy of Finance. He is a co-founder of the well-established Berlin Tax Talks (Berliner Steuergespräche), the Hamburg Fund Talks (Hamburger Fondsgespräche) and the Hamburg Tax Dialogue (Hamburger Steuerdialog). 

Education and Career

Helder studied law in Münster, Cologne and Manchester (UK). Before co-founding SMP, he was a Partner at Flick Gocke Schaumburg.

Experience

Helder’s recent work highlights include advising:

  • e.ventures on the formation of its fifth venture capital fund generation (in Germany and the US) and its first three venture capital growth funds
  • Project A Ventures on the formation of its second venture capital fund generation and its first venture capital growth fund
  • Cherry Ventures on the formation of its second venture capital fund generation
  • Blue Yard / BY Capital on the formation of their first international venture capital fund generation (with predominantly US investors)
  • Deutsche Telekom Capital Partners: ongoing advice on tax and regulatory issues
  • Triton on tax- and structuring-related issues
  • Trade business or management of own assets in private equity and venture capital funds – Conclusions from the decision of the Federal Fiscal Court of Germany of 24.8.2011
    FR 2012, 39, FR 2016, 1069-1079 (together with Timo Steinbiß) - (in German)
  • Partnerships under international tax law
    2015 (together with Franz Wassermeyer/Stefan Richter) - (in German)
  • The new Sec. 50i(2) of the German Income Tax Act – Prevention of evasion of law or a field exemption for partnerships involved in or infected by trade business?
    FR 2015, 134-142- (in German)
  • Planned amendments to the US Model Convention
    IStR 2015, 686-692 (together with Timo Steinbiß) - (in German)
  • Application of DTAs to partnerships | Double taxation agreement – national and international developments
    Forum of International Taxation 41, 2012, 43-75 - (in German)
  • Bombshell for the German Private Equity and Venture Capital Funds
    DB 2011, Issue 49, M1 (together with Peter Möllmann) - (in German)
  • Transformation of partnerships as a disposal in terms of tax purposes?
    FR 2010, 555-564 (together with Andreas Benecke) - (in German)
  • Outbound and inbound seat transfer of partnerships
    FR 2010, 565-578 (together with Andreas Benecke) - (in German)
  • Taxation treatment of LLPs with administrative headquarters in Germany
    BB-Special 2010, No. 3, 20-26 - (in German)
  • Choice of legal form for law companies
    BB 2010, 2971-2976 (together with Steffen Leicht) - (in German)
  • Side-step-merger without granting shares
    FR 2008, 160-165 (together with Alexander Pupeter) - (in German)
  • The LLP in practice
    2008 (together with Stephan Bank) - (in German)
  • Berlin Talks on Taxation (12): “The Retirement Income Tax Law”
    FR 2004, 1353-1356 (together with Berthold Welling) - (in German)
  • Limited Liability Company
    BBV 2004, No. 5, 9-10 - (together with Claus Lemaitre)
  • Qualification of a foreign hybrid legal construction as a taxable entity
    StuW 2004, 39-50 - (in German)
  • Fiscal classification of the US American Limited Liability Company (LLC) on the basis of the Letter of the German Federal Ministry of Finance (BMF-Schreiben) of 3.19.2004
    GmbHR 2004, 618-630 (together with Claus Lemaitre and Karina Siegel) - (in German)
  • 7th Berlin Talks on Taxation: “Reform of the municipality finances – Business tax on trial”
    StB 2003, 454-459 (together with Berthold Welling) - (in German)
  • 6th Berlin Talks on Taxation: “Reduction of tax incentives – The desirable and the feasible”
    StB 2003, 426-429 (together with Berthold Welling) - (in German)
  • Fiscal classification of the US-LLP through the comparison of legal categories
    FR 2003, 485-497 (together with Claus Lemaitre) - (in German)
  • Fiscal classification of foreign partnerships and corporations through the comparison of legal categories: Which comparison criterions should be applied?
    GmbHR 2003, 1314-1320 (together with Claus Lemaitre) - (in German)
  • Deductibility of financing costs of a tax group participation
    FR 2002, 1163-1171 (together with Fabian Schmitz-Herscheidt) - (in German)
  • 1st Berlin Talks on Taxation: “ No taxation of consolidated insurance company tax groups”
    StB 2002, 276-279 (together with Berthold Welling) - (in German)
  • German Tax Amendment Act 2001: Increased duties of payment for the payment debtor in case of double taxation agreements (Sec. 50d of the German Income Tax Act (revised))
    FR 2002, 197-202 (together with Rainer Hartmann) - (in German)
  • About the constitutionality of the deprivation of the life and health insurance companies of building a consolidated corporate and business tax group
    BB 2002, 277-282 (together with Rainer Hartmann) - (in German)
  • LLC and LLP – Similarities and differences – Pros and cons (I)
    GmbHR 2002, 420-424 (together with Dominic Thiele) - (in German)
  • LLC and LLP – Similarities and differences – Pros and cons (II)
    GmbHR 2002, 478-481 (together with Dominic Thiele) - (in German)
  • Hidden profit distribution in case of a unusual management bonus agreement with partner-director
    GmbHR 2002, 565-571 (together with Michael Best) - (in German)
  • Unintentional consequences of the planned amendments to Sec. 26(2)(1) of the German Conversion Tax Act (UmwStG)
    IWB 2001/21 Issue 3, Germany, Group 1, 1773-1778 (together with Thomas Töben) - (in German)
  • Taxation and Liability considerations on the choice of the proper legal form for the investments in US real estate
    IStR 2001, 638-642 (together with John Baron) - (in German)
  • Types of visa under immigration law of the USA und their fiscal implications
    RIW 2001, 518-524 together with Scott D Syfert) - (in German)
  • Planning of income and inheritance taxation matters in case of residence in the USA
    IWB 2001/12 Issue 8, Group 2, 1115-1122 (together with James III Greene) - (in German)
  • GmbH-International
    GmbHR 2001, 382-386 - (in German)
  • GmbH-International
    GmbHR 2001, 713-716 - (in German)