Elmar Bindl
Steuerberater (Tax Consultant), Partner
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.
Distinctions
- Very good expertise, always solution-orientated"
client, Legal 500 (2025) - Highly recommended for financial taxes
JUVE Handbook Tax (2023 & 2024) - "Das junge Finanzsteuerteam der Anwaltskanzlei ist so umtriebig wie kaum ein anderes."
JUVE Handbuch Steuern 2022 - "Das Finanzsteuerteam der großen deutschen Anwaltskanzlei zählt derzeit zu den dynamischsten Einheiten im Markt. Spätestens mit dem Zugang von Dr. Elmar Bindl weist Noerr eine Erfahrung und Stärke in der fondssteuerlichen Beratung auf wie nur wenige Wettbewerber."
JUVE Handbuch Steuern 2020
My insights
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
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 - Notification requirements for cross-border tax arrangements - new tax compliance requirements for financial instruments
with Rainer Stadler, RdF 2019, p.33-40 - Changes to investment tax law as a result of the "Annual Tax Act 2018" (UStAVermG)
with Sebastian Leidel, DStR 2019, p.241-244 - Corporate taxation according to the "Annual Tax Act 2018"
with Sebastian Leidel, GmbHR 2019, p. 1-11 - Cross-border fund management after the 2018 investment tax reform
with Rainer Stadler, in: Zivilrechtliches Ordnungsgefüge und Steuerrecht, Festschrift für Georg Crezelius, Köln 2018, S.763-778 - Property investments via special investment funds in accordance with the InvStG 2018
with Sebastian Leidel, DB 2018, p.722-728 - Taxation of add-backs in investment structures - Selected questions of doubt regarding the new concept of control
with Elmar Bindl und Thomas Bücheler, IStR 2022, p. 790-800 - Distributions of a Luxembourg S.A. SICAV are tax-exempt under the intercompany privilege of the DBA-Luxembourg 1958/1973
Comment on Düsseldorf tax court of 17 October 2017, 6 K 1141/14 K,G,F, IStR 2018, pp.159-168 - Taxation of so-called negative retained income distributed on property fund units
Comment on Münster tax court of 19 February 2018, 13 K 1278/14 K, G, F, RdF 2018, p. 264 - Tax exemptions in accordance with section 42 (4) and (5) InvStG 2018 for multi-level fund structures
with Sebastian Leidel, BB 2018, p.151-157 - Taxation of carried interest - current developments
Absolut Report 02/2021, p. 68-69 - Effects of the investment tax reform on AIFs and their investors
with Rainer Stadler and Sebastian Leidel, BAI-Newsletter I/2018, 21-26 - The tax treatment of sub-funds for AIFs in the legal form of a partnership
with Martin Mager, BB 2017, p.2267-2271 - Property transparency in accordance with section 33(2) InvStG 2018 for fund of funds and master fund structures
with Rainer Stadler, BB 2017, p.1943-1947 - BMF: Supplement to the application letter on flat-rate withholding tax
Summary, RdF 2017, p.267 - Taxation of funds of funds in accordance with the InvStG 2018 - Statement on the draft repair law and alternative proposal
with Martin Mager, DStR 2017, 465-469 - Selected questions of doubt and proposed solutions to the InvStG n.F.
with Martin Mager, BB 2016; p.2711-2722 - The new InvStG - overview and need for correction
with Rainer Stadler, DStR 2016, 1953-1966 - Case law update on the taxation of financial companies
with Martin Haisch, Ubg 2012,p. 667-671 - Reorganisation-related allocation of assets to parent company and permanent establishment and deferral of income, in: Prinz, Ulrich (ed.)
with Rainer Stadler und Matthias Korff, Umwandlungen im Internationalen Steuerrecht, Köln 2013, p.899-942 - Dual resident companies, in: Prinz (ed.), Conversions in International Tax Law
with Rainer Stadler, Köln 2013, p.1013-1060 - Transfer of assets in the case of mergers into a partnership or into a natural person and change of legal form of a corporation into a partnership
with Rainer Stadler and Thomas Elser, DB 2012, Beilage Nr. 1, p.14-25 - Commerciality of a private equity fund and DTA tax exemption, comment on FG Baden-Württemberg of 11 May 2010, 6 K 285/06
with Thomas Elser, FR 2012, p.44-46 - Stripable bonds: product and taxation
with Martin Haisch, CFL 2010, p.319-326 - Capital gains tax for domestic open-ended property funds
with Jörg Schrade, BB 2010, p.2855-2860 - Return of capital contributions by corporations
with Florian Lechner und Martin Haisch, Ubg 2010, p.339-346 - The German Growth Acceleration Act: Main Changes and Opportunities for Taxpayers
with Rainer Stadler, European Taxation, April 2010, p.141-148 - The non-interest-bearing loan in group tax planning
with Rainer Stadler, DB 2010, 862-868 - List of shareholders and financial integration in a tax group
with Rainer Stadler, GmbHR, 2010, p.412-418 - Economic analysis of hidden profit distribution: An analysis using the example of § 8a KStG in the version of the Korb-II-Gesetz
Diss., Köln, 2009 - STEKO and no end in sight? - Tax-effective partial write-downs on foreign investments in the 2001 tax year
with Martin Lausterer, DB 2010, p.1556-1560 - Individual questions on flat-rate withholding tax - Part II; comments on the BMF circular
with Thomas Elser, BStBl. I 2010, 94, FR 2010, p.360-369 - Shareholdings of financial companies - Clarified and unresolved application issues for section 8b (7) sentence 2 KStG
with Martin Haisch, Ubg 2009, p.680-690 - The loss deduction restriction pursuant to Section 15 (4) sentences 6 - 8 EStG, comments on the BMF circular of 19 November 2008, GmbHR 2009, p.584-589
with Christoph Götz, GmbHR 2009, S.584-589 - § Section 34a EStG for conversions
DB 2008, p.949-956 - On the application of section 8b (7) sentence 2 KStG to GmbH shares
DStR 2007, p.888-891 - Use of partnerships to avoid Section 8a KStG in the inbound case?
IStR 2006, p.339-345 - Hidden profit distribution as a tax-saving model?
Reply to Rüd, FR 2006, 461, FR 2006, p.724-727 - On the tax liability of investment income pursuant to Section 8b (7) KStG for industrial holding companies
DStR 2006,p. 1817-1823 - Scope of application and questions of doubt regarding section 8a (6) KStG
DStR 2005, p.1673-1678 - Taxation of add-backs for investment structures
with Sebastian Leidel und Thomas Bücheler, IStR 2022, S. 790-800 - The "conversion of income" indicator within the meaning of DAC6
with Martin Haisch, IStR 2021, S. 259-265 - Recovery claims in cum/cum transactions - At the same time a contribution to the dogmatics of § 37 para. 2 AO
with Martin Haisch, DStR 2021, S. 1520-1525 - Draft bill on the Future Financing Act - further measures planned to promote the energy transition in the fund sector
Well
informed
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