Dr. Elmar Bindl

Tax advisor
Associated Partner
Practice Group: Tax
Practice Group: Private Equity

Dr. Elmar Bindl focuses on tax advice in connection with M&A, private equity and real estate transactions as well as fund structuring and fund investments. Furthermore, he advises his clients in tax audits and tax court proceedings. Among others, his client base consists of fund sponsors and fund administrators as well as institutional investors such as insurance companies, banks, pension schemes and other capital pooling entities.
Elmar Bindl regularly lectures and publishes on finance and corporate tax related topics. He is a lecturer for tax law at the University of Passau.

Expertise

  • Fund structuring and fund investments
  • Private Equity / M&A / Real Estate Transactions
  • Corporate tax law
  • Family offices
  • Tax proceedings

Career

  • Business Administration studies at the University of Passau and at the University of New South Wales (Sydney/Australia)
  • Doctorate at the University of Passau
  • BMW Group, Munich
  • International law firm in Munich
  • With Noerr since 2019
  • Admitted to the Munich Chamber of Tax Advisors

Memberships

  • International Fiscal Association

Selected Publications

  • Commentary to §§ 42 to 44 and 56 InvStG, in: Beckmann/Scholtz/Vollmer, Investment (with Sebastian Leidel and Rainer Stadler, respectively)
  • Draft Circular on the taxation of special investment funds, BB 2020, p. 599-611.
  • Anzeigepflichten für grenzüberschreitende Steuergestaltungen – neue Tax-Compliance-Anforderungen bei Finanzinstrumenten (with Rainer Stadler), RdF 2019, p.33-40
  • Änderungen im Investmentsteuerrecht durch das „Jahressteuergesetz 2018“ (UStAVermG) (with Sebastian Leidel), DStR 2019, p.241-244
  • Unternehmensbesteuerung nach dem „Jahressteuergesetz 2018“ (with Sebastian Leidel), GmbHR 2019,p. 1-11
  • Die grenzüberschreitende Fondsverwaltung nach der Investmentsteuerreform 2018 (with Rainer Stadler), in: Zivilrechtliches Ordnungsgefüge und Steuerrecht, Festschrift für Georg Crezelius, Köln 2018, 763-778
  • Immobilieninvestments über Spezial-Investmentfonds nach dem InvStG 2018 (with Sebastian Leidel), DB 2018, p.722-728
  • Ausschüttungen einer Luxemburger S.A. SICAV nach dem abkommensrechtlichen Schachtelprivileg des DBA-Luxemburg 1958/1973 steuerfrei - Anmerkung zu FG Düsseldorf v. 17.10.2017, 6 K 1141/14 K,G,F, IStR 2018, p.159-168
  • Besteuerung der auf Immobilienfondsanteile ausgeschütteten sog. negativ thesaurierten Erträge – Anmerkung zu FG Münster v. 19.02.2018, 13 K 1278/14 K, G, F, RdF 2018, p.264
  • Die Steuerbefreiungen nach § 42 Abs. 4 und 5 InvStG 2018 bei mehrstufigen Fondsstrukturen (with Sebastian Leidel), BB 2018, p.151-157
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Media

  • "The financial tax team of the large German law firm is currently one of the most dynamic units in the market. With the arrival of Dr. Elmar Bindl, Noerr has gained experience and strength in the field of fund tax advisory that few competitors can match." (JUVE Handbook Tax 2020)