Investments and participations

The taxation and structuring of capital investments of private and institutional investors is our core area of expertise. A professional investment strategy cannot be realised without the tax management of complex forms of investment (e.g. funds, certificates, foreign investments) with cross-border implications. This applies in particular to investments in so-called alternative investments, such as renewable energies, infrastructure, closed-end property funds, private equity, etc. Our experts have the necessary expertise and many years of experience in legal areas such as the Investment Tax Act, the Foreign Tax Act, international tax law and the relevant company law.

We advise private and institutional investors on making such investments and ensure the proper fulfilment of tax obligations (compliance). In addition, we support our clients in the run-up to the investment in order to avoid unnecessary additional tax burdens (e.g. definitive withholding taxes) that could reduce returns. TAXGATE's particular strength lies not only in providing structuring advice but also in efficiently carrying out complex tax declaration tasks with an international dimension.

Our team supports German and foreign banks, funds and issuers of certificates in the structuring of investment products, taking particular account of the tax requirement profiles of target clients as well as German and foreign entrepreneurs. We see ourselves as proactive partners who work with our clients to design tax-efficient forms of investment, taking into account the latest legal developments.

In addition, our consultants have many years of experience in auditing add-back tax situations in accordance with the Foreign Tax Act (AStG) and support clients in the categorisation of foreign companies in accordance with this legal provision and assist with upcoming tax audits.

Selected services:

  • Tax due diligence of complex investment structures and investment strategies
  • Optimisation of investments through the use of (domestic and foreign) investment vehicles and securitisation solutions
  • Structuring of national and international funds, particularly in the areas of real estate and alternative investments
  • Profit participation rights, bonds and other hybrid investment alternatives
  • Advice on the implementation of management participation programmes and carried interest structures
  • Advising domestic funds on avoiding tax disadvantages due to new investment tax requirements
  • Advising companies with regard to the review of the add-back situation pursuant to §§ 7 AStG and determination of any add-back amounts within the meaning of the provision
  • Advising natural persons on changing their place of residence abroad, taking into account exit taxation in accordance with Section 6 AStG
  • Support with AStG tax audits
  • Expert opinions on tax-oriented capital investments and financing structures
  • Obtaining binding information from the tax authorities
  • Obtaining negative information from the Federal Financial Supervisory Authority, e.g. to avoid unauthorised investment transactions in the area of alternative investments
TAXGATE - Our experience

Track Record

We have acquired our in-depth and long-standing experience in numerous national and international transactions. In the recent past, for example, we have advised our clients on the following, mostly cross-border projects:

Capital contributions & participations:

  • German credit institution on the restructuring of investments in the area of alternative investments
  • Private bank on the structuring of a co-investment for German private investors in the form of profit participation rights to a EUR 150 million property portfolio
  • Swiss bank in the issue of certificates to German private investors
  • Investor in the acquisition of a minority stake in a German stock corporation in the financial services sector
  • German private investor in the liquidation of a Luxembourg Société de Gestion de Patrimoine Familial (SPF)
  • German and Luxembourg fund companies on the implementation of the 2018 investment tax reform
  • Numerous German institutional investors reviewing their investment structure in light of the 2018 investment tax reform
  • Wind farm operator on raising a mezzanine capital instrument
  • Deutsche Sparkasse in making various investments in the area of alternative investments.
  • German life insurance group in structuring considerations regarding the establishment of a bundling vehicle for alternative investments
  • German industrial group on the alignment of the existing CTA structure to cover pension provisions with the InvStG 2018
  • Deutsche Sachversicherungsgruppe on the analysis of various investment opportunities in the field of alternative investments (fund due diligence)
  • Wealthy private investor selecting an asset manager for a complex derivatives strategy
  • German insurance when making a VC investment
  • Audit of Swiss foreign company and downstream intermediate companies in accordance with the principles of add-back taxation (AStG)
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Your challenge is our task

In a non-binding consultation, we will find out together which options are suitable for you and how we can help you.

Charlottenplatz 6
70173 Stuttgart

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