Michaela Engel

Tax Advisor, Specialist in International Tax Law, Partner

Real Estate Investment Group
Banking & Finance

Michaela Engel

Michaela Engel specialises in (cross-border) tax structuring of real estate and corporate M&A transactions. She also assists clients with the tax aspects of corporate reorganisations and advises on international tax law. Besides this, Michaela advises on group tax law and financing transactions, including securitisations.


  • ENSO and DREWAG on their merger to form the new company SachsenEnergie
  • Apollo Global Management on the sale of a pan-European logistic portfolio
  • Apollo Global Management on the acquisition of a pan-European logistic portfolio
  • ActivumSG Capital Management on the acquisition of the project developer formart from HOCHTIEF AG
  • Lone Star on the acquisition of TLG Immobilien from the Federal Republic of Germany
  • Bayerische Versorgungskammer on the refinancing of Tower 185 in Frankfurt
  • Apollo Management: Tax structuring of the acquisition and the financing of the Xanadu Portfolio out of insolvency


  • Studied business management and received doctorate degree at the Otto-Friedrichs-University of Bamberg
  • Lectured in-house at a major German bank
  • With Noerr since 2002
  • Admitted to the Munich Chamber of Tax Advisors


  • Vermögensverwaltende Personengesellschaften im Ertragsteuerrecht, 2. Aufl. 2015.
  • Die Besteuerung der KGaA und ihrer Gesellschafter, in Bürgers/Fett, Die Kommanditgesellschaft auf Aktien, 3., neu bearbeitete Auflage 2022
  • Die strategische Management Holding – § 50d Abs. 3 EStG vor und nach der Änderung durch das BeitrRLUmsG (mit Elisabeth Dworschak), IWB 2012, S. 872 ff.