Carsten Heinz
Tax Advisor, Partner
Tax
Private Equity
Carsten Heinz is co-head of Noerr’s Tax & Private Clients practice group and is also a member of the Private Equity practice group. His areas of practice include transaction tax law as well as advising on national and cross-border group reorganizations and family offices as well as family businesses and their shareholders on special tax issues. His clients are from the automotive, road construction, financial, private equity, insurance and public sectors.
Carsten is a lecturer in reorganization tax at the Freie Universität of Berlin.
Projects
- All Activum funds on all tax related matters, including tax structuring, with respect to investments and disinvestments in German real estate
- Patron Capital tax structuring and tax advice on all German real estate investments and disinvestments, e.g. purchase of “Europaviertel” in Frankfurt, sale of the office building „Eight Floors“ in Berlin to companies of Allianz-Group, sale of the portfolio Campus West in Munich
- trivago regarding the IPO on the NASDAQ in New York
- UTS GmbH regarding the financing via participation rights and subordination loans
- Schwarz Dienstleistung regarding the acquisitions of Ferrovial and SUEZ
- Scherdel regarding the acquisition of a German based entity, including due diligence, acquisition structure and negotiations
- Robert Bosch GmbH, ExxonMobil Deutschland, JTI Germany, Meritor Germany (each) on the reorganisation of their pension obligations
- Veolia regarding the takeover of NUON Energy and Service from Vattenfall
- Steag New Energies: international structured bidding process regarding companies in the energy and renewable energy sector
- Helios-Kliniken-Group regarding the restructuring of a Wittgensteiner Kliniken branch including 12 parallel spin-offs
- Bundesministerium der Finanzen (Federal Ministry of Finance) regarding the unwinding of Bundesanstalt für vereinigungsbedingte Sonderaufgaben (Federal Agency for Special Tasks) and its subsidiaries
- Veolia Wasser regarding several M&A transactions – inter alia remunicipalisation of Berliner Wasserbetriebe, contract negotiations regarding municipal energy supplier, sale of an R&D department
- Cemex regarding an asset swap with Holcim group throughout Europe
- ARAG SE regarding the sale of their life insurance business
- HEAG Südhessische Energie AG/HSE Netz AG regarding a bond financing
- Instone Group AG regarding IPO on the stock exchange in Frankfurt including post and pre-IPO reorganization
- FinTech Group AG regarding the spin-off of the online broker business
- Artemis with respect to German withholding tax issues
Publications
- Global Executives as Permanent Representatives in Germany - Tax Risks for Foreign Businesses (with Sebastian Leidel), in: European Taxation 2019, No. 10, pp. 503 et seq.
- Intellectual Property als Werkzeug der Steueroptimierung, in: Kraft/Striegel, WCLF Tax und IP Gesprächsband 2017
- Ergebnisabführungsverträge: Variable Ausgleichszahlungen als Gefahrenquelle, in: GStB 2018, pp. 62 et seq.
- Reaktion der Verwaltung zur gewerbesteuerlichen Schachtelprivilegierung im Organkreis (with Peter Scheuch), in: PlStB 2016, p. 212 et seq.
- Intellectual Property als Werkzeug der Steueroptimierung bei M&A-Transaktionen, in: WCLF Tax und IP Gesprächsband 2016, pp. 151 et seq.
- Geplante Änderungen für „Finanzunternehmen“ – Fluch oder Segen für die Beratungspraxis? (with Dr. Florian Schiefer), in: GStB 2016, p. 280 et seq.
- § 8b Abs. 5 KStG erhöht nicht den Gewerbeertrag bei Dividendenbezug durch eine Organgesellschaft (with Peter Scheuch), in: PIStB 2015, pp. 213 et seq.
- DBA-Schachtelprivileg – § 8b Abs. 5 KStG auf abkommensrechtlich freigestellte Dividenden grundsätzlich anwendbar (with Peter Scheuch), in: PIStB 2015, pp. 37 et seq.
- Mehrere Orte der Geschäftsleitung im Ausnahmefall denkbar (with Peter Scheuch), in: PIStB 2015, pp. 123 et seq.
- Grenzüberschreitende Organschaft – offene Fragen auch nach Anpassung von § 19 KStG durch das Kroatien-AnpG (with Peter Scheuch), in: IStR 2014, pp. 915 et seq.
- Taxation of multi-tier German corporate structures – important changes with respect to German tax groups and dividend taxation (with C. Garz), in: The Euromoney Corporate Tax Handbook 2014, pp. 47 et seq.
- German inbound investment in corporations – potential significant changes and developments in German tax law for corporate investors (with C. Garz), in: The Euromoney Corporate Tax Handbook 2013, pp. 48 et seq.
- Abspaltung unter Verzicht auf die Ausgabe von Gesellschaftsrechten – Gesamtrechtsnachfolge in Form eines Asset Deals (with T. Wilke), in: GmbHR 2012, pp. 889 et seq.
- Internationale Umstrukturierungen, Steuern bei Umwandlungen (with L. Werner), in: Euroforum, Steuern bei Umwandlungen (written management course in twelve sessions), lesson 10, Düsseldorf, issue 2012
- German inbound investment – recent developments in German tax law and tax structuring opportunities (with C. Garz), in: The Euromoney Corporate Tax Handbook 2012, pp. 66 et seq.
Career
- Business Administration studies and doctorate at the University of Bayreuth
- Founding partner of a corporate law firm in Düsseldorf focusing on transactions and structuring
- At Noerr since 2009
- Admitted to the Munich Chamber of Tax Advisors
Distinctions
- "Great expertise and commitment", The Legal 500 Germany (2022)
- Carsten Heinz is a well-regarded figure in the market, noted for his work in relation to M&A transactions and restructurings”, Chambers (2022)
- Recommended for Tax law, The Legal 500 Germany (2022)
- Highly recommended for Corporate Tax, Transaction Tax and Tax Disputes, JUVE Handbook Tax (2022)
- Tax expert Carsten Heinz, who is regarded as 'pragmatic, practical and knowledgeable'", The Legal 500 Germany (2019)
- Recommended as a leading expert in Tax law, Chambers Europe (2022)
Memberships
- Member of IAFEI International Tax Commitee and of an independent international group of tax lawyers with a focus on tax-optimised cross-border structures