SMP

Malte advises corporate groups and family-owned businesses on tax-driven restructurings (often involving real estate) and highly complex corporate-tax matters in general. His work regularly involves international aspects.

Qualifications

  • German qualified attorney (Rechtsanwalt)
  • Certified tax attorney (Fachanwalt für Steuerrecht)
  • Ph.D. in law (Dr. iur.) (Bonn University)
  • LL.M. (King's College London)

Languages

  • German
  • English

Education and Career

Malte studied law in Freiburg, Bonn, Cologne and at King’s College London. His doctoral thesis was awarded two prestigious prizes (Albert-Hensel-Preis and Gerhard-Thoma-Ehrenpreis).

Before he joined SMP, he was an Associate at Flick Gocke Schaumburg for several years. Malte regularly publishes on tax matters, and chairs the scientific board of the Young IFA Network (YIN) Germany.

Experience

Malte’s recent work highlights include advising:

  • several family-owned businesses (with up to several billion euros in revenue) on corporate-tax matters on an ongoing basis
  • on a demerger of a German listed group
  • on the restructuring of a real-estate company
  • on several restructurings of medium-sized family-owned businesses
  • Kommentierung von § 8 Nr. 5 GewStG
    Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) (in German)
  • Kommentierung von § 9 Nr. 2a GewStG
    Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) (in German)
  • Kommentierung von § 9 Nr. 7 GewStG
    Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) (in German)
  • Kommentierung von § 9 Nr. 8 GewStG
    Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) (in German)
  • Gewerbesteuer im Spannungsfeld zwischen nationaler Territorialität und internationaler Hinzurechnungsbesteuerung, 
    Tagungsband der 1. Jahrestagung des Young IFA Network 2017, S. 106 ff. (joint publication with Philipp Lukas and Eva Oertel) (in German)
  • Internationales Steuerrecht und deutsche Gewerbesteuer
    IWB 2017, 864 (joint publication with Philipp Lukas and Eva Oertel) (in German)
  • Double dip, bye-bye – First classification of the new sec. 4i Income Tax Act
    FR 2017, 126 - (in German)
  • Tax authority facilitates tax neutral mergers of companies in third countries
    IStR 2017, 68 (together with Jens Schönfeld) - (in German)
  • Fines for cartel infringements imposed by the Federal Cartel Office and the Commission are deductible
    DStR 2017, 73 (together with Jens Schönfeld/Florian C. Haus/Sarah Erne) - (in German)
  • Cologne Fiscal Court considers tax deductibility of fines for cartel infringements
    FR 2017, 19 (together with Jens Schönfeld) - (in German)
  • Sail yachts under international tax law – a real pleasure for tax auditors
    IStR 2016, 935 (together with Jens Schönfeld) - (in German)
  • News on the dissolution of losses: First thoughts on the draft of sec. 8d Corporate Tax Act
    DStR 2016, 2185 (together with Christian Süß) - (in German)
  • News on the Downstream-Merger
    GmbHR 2016, 1191 - (in German)
  • Annotation to the Federal Fiscal Court’s judgment of 12 May 2016 in Case II R 26/14 – Real estate transfer tax: Assignment of claims for transferring shares
    GmbHR 2016, 945 - (in German)
  • Recognition of liabilities with regard to subordination agreements
    DB 2015, 1867 (together with Philipp Clemens) - (in German)
  • The end of retroactive „clarifications“ in tax law
    DStR 2015, 257 (together with Jens Schönfeld) - (in German)
  • Thoughts on the tax deductibility of fines for cartel infringements – cartel and tax law
    DStR 2014, 2323 (together with Jens Schönfeld/Florian C. Haus) - (in German)
  • Annotation to the Munich Fiscal Court’s judgment of 23 July 2014 in Case 4 K 1304/13 – No tax exemption pursuant to sec. 6a Real Estate Transfer Tax Act for termination of a group
    GmbHR 2014, 1217 (together with Christian Joisten) - (in German)
  • Under which circumstances may tax offices decline to issue an advance ruling?
    FR 2014, 923 (together with Christian Joisten) - (in German)
  • Annotation to the Dusseldorf Fiscal Court’s judgment of 7 May 2014 in Case 7 K 281/14 GE – Real estate transfer tax: Requirements for tax exemptions at group internal restructurings
    GmbHR 2014, 839 (together with Christian Joisten) - (in German)
  • Loans secured by real estate and the international tax law – some curiosities about sec. 49 para. 1 no. 5 lit. c Income Tax Act
    IStR 2014, 254 (together with Jens Schönfeld) - (in German)
  • Legal protection against the imposed suspension of execution and consequential interest receivables
    DStR 2013, 1651 - (in German)
  • Annotation to the Federal Fiscal Court’s judgment of 23 January 2013 in Case I R 35/12 – no multiple basic amounts pursuant to sec. 10d para. 2 in the perennial tax period in accordance with sec. 11 para. 1 Corporate Tax Law
    GmbHR 2013, 492 - (in German)
  • Uniform tax period and interim tax assessments during liquidation and insolvency
    GmbHR 2012, 943 - (in German)
  • Taxation of liquidations of corporations
    Verlag Dr. Otto Schmidt, Series legal system and taxation, 2012 - (in German)
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