SMP

Timo's clients include private-equity and venture-capital firms. He advises them on all tax matters relating to the formation, restructuring and operation of funds. His special area of expertise: tax matters arising in the context of cross-border fund structures.

Education and Career

Timo studied law in Berlin and at NYU. Before joining SMP, he was an Associate at Cleary Gottlieb Steen & Hamilton and at Flick Gocke Schaumburg.

Experience

Timo’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 growth fund
  • Project A Ventures on the formation of its second venture capital fund generation
  • General Atlantic on tax-related issues
  • Triton on tax-related issues

 

* not a partner within the meaning of the German Partnership Company Act (Partnerschaftsgesellschaftsgesetz – PartGG)

  • 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)
  • Tax classification of carried interest and its consequences for the cross-border taxation of fund managers of private equity funds
    IStR 2015, 760-767 (together with Helder Schnittker) - (in German)
  • Planned amendments of the US Model Convention
    IStR 2015, 686-692 (together with Helder Schnittker) - (in German)
  • The proposal of the Commission to introduce a financial transaction tax in 11 Member States
    DStZ 2013, 495-503 (together with Daniel Weyde/Richard Sultman/Jennifer Marques) - (in German)
  • Taxation and accounting of the exchange of Greek bonds
    RdF 2012, 409-417 (together with Daniel Weyde) - (in German)