SMP

Sebastian advises management teams, sponsors and investors on all matters relating to the structuring, set-up and administration of various types of collective investment schemes that invest in venture capital, private equity, real estate and other asset classes. Furthermore, he advises investors in connection with investments in open-ended and closed-end funds.

He specializes in tax structuring, preparation of fund documentations, fund screenings and the analysis of tax consequences of corporate restructuring measures. Moreover, he advises tech companies on various tax-related matters, in particular in connection with employee stock ownership plans.

Education and career

Sebastian studied law at the Free University of Berlin and at University of Connecticut School of Law. After that he worked as a research fellow for a professor specializing in tax law.

Before joining SMP, Sebastian was an Associate at Flick Gocke Schaumburg.

Experience

Sebastian’s recent work highlights include advising:

  • Blue Yard / BY Capital on the formation of their first venture capital fund (successor fund to Earlybird)
  • Project A Ventures on the formation of their second venture capital fund and of a co-investment fund
  • Crosslantic on the formation of their venture capital fund
  • ICP Holding on the structuring of the acquisition of a corporate group
  • Exporo AG on the tax implications of several corporate restructuring measures
  • Coya AG on tax issues in connection with a new board member joining and acquiring a stake in the company
  • A major German family office on various investments in alternative assets
  • Analysis of newly introduced limitations of the creditability of dividend withholding tax in German income tax law
    FR 2017, 223-235 (together with Jens Kretzschmann) - (in German)
  • Data protection rules in German tax law and tax statistics law
    Nomos, 2017 - (in German)
  • Exam in income tax and European law
    Tax and Study 2013, 45-57 - (in German)
  • Exam in income tax and tax procedure law
    Exam in income tax and tax procedure law Tax and Study 2012, 299-302 - (in German)
  • Exam in income tax and VAT law
    Tax and Study 2012, 230-237 - (in German)
  • Exam in stock corporation law
    JURA 2012, 75-82 - (in German)
  • Exam in income tax and tax procedure law
    Tax and Study 2011, 459-470 - (in German)