Due diligence
We enable sophisticated M&A deals, real estate projects and fund investments with focused tax due diligence.
M&A, Private Equity and Real Estate
We provide focused tax due diligence with clear risk prioritization and post-closing implementation in tax compliance. Drawing on years of experience in major international law firms, we collaborate efficiently with your M&A advisors. Following the deal,we support the tax post-closing integration and ensure that even complex structuring considerations are successfully implemented.
Our services:
- Due diligence reports for buyers or sellers
- Red Flag Reports for time-critical projects
- Second Opinions or expert opinion, in particular on critical topics (e.g. sales tax or income tax organizations)
- M&A: Seamless integration of our work into the M&A process
- Extensive experience: Experience with all relevant industries and deal structures — from e-commerce to insurance industry, from asset and share deal to sale and leaseback
- Special expertise in the Real Estate Industry
- Post-Closing Integration in declaration and documentation — in particular of complex issues such as earn-out regulations, purchase price allocation and seller's reinvestment
Fund Due Diligence
Alternative investment funds are, on the one hand, an essential part of every portfolio and, on the other hand, one of the most important providers of capital for the global economy: From infrastructure projects to SMEs. Here too, we provide focused due diligence and take care of the tax aspects of the side letter. We draw on experience with over 100 transactions from the perspective of limited partners across the globe.
Our services:
- Due diligence reports for limited partners
- Negotiation of Side Letter from a tax perspective (ensuring German tax compliance, avoiding foreign tax return obligations, tax deposit account, partial exemption clauses, etc.)
- Classification of foreign fund vehicles (in particular also classification as an investment fund)
- In addition to Luxembourg, in particular experience with the peculiarities of typical US Fund Vehicles and Taxation Regimes (e.g. US-REIT), France (e.g. FCP) and Singapore (e.g. 13U regime)
- German Tax Compliance in general, in particular preparation of German uniform and separate declaration of declaration for funds in the form of partnerships
- Assessment of the applicability of German CFC
- Preparation of tax returns under the German Foreign Tax Act for limited partners
Your contacts
Please reach out in case you have any questions.
Marius Siemen
Marius Siemen advises on all aspects of German and international tax law. His work focuses in particular on the global investments of institutional investors and private clients across all asset classes. He has extensive experience with projects involving German investors in the United States as well as in the Asia‑Pacific region. Another key area of his practice is the representation of clients in tax disputes: from tax audits to administrative appeals and litigation, as well as the support of clients in criminal tax proceedings.
Lukas Conrady
Lukas Conrady advises investors, corporations, entrepreneurs, startups, and private clients on matters of national and international taxation. A key focus of his work lies in ongoing tax compliance—particularly the preparation of annual financial statements and tax returns, as well as the support of tax audits, including administrative appeal proceedings. He has in‑depth expertise in M&A, private equity, and real estate transactions, assisting clients with tax due diligence and the tax implementation of subsequent reorganizations. In addition, he advises on the taxation of crypto assets, including the classification and reporting of trading, staking, and lending activities.