Dr Carsten Heinz

Tax Advisor
Co-Head Tax
Practice Group: 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 practice area covers domestic and cross-border tax planning for midsized and multinational companies as well as international funds. He specialises in developing tax-optimised structures and advises his clients on tax-optimised financing, group restructuring, pension restructuring, real estate transactions and mergers and acquisitions. His clients are from the automotive, road construction, financial, private equity, insurance and public sectors.

Carsten is a lecturer in reorganisation tax at the Freie Universität of Berlin.


  • Reorganisation tax law
  • Corporate tax law
  • International tax law
  • International tax planning and advice in transactions
  • Private equity/M&A


  • Business Administration studies 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 Berlin Chamber of Tax Advisors

Selected Projects

  • All Activum funds on all tax related matters, including tax structuring, with respect to investments and disinvestments in German real estate (2017/2018)
  • Patron Capital tax structuring and tax advice on all German real estate investments and disinvestments, e.g. purchase of “Europaviertel” in Frankfurt (2017), sale of the office building „Eight Floors“ in Berlin to companies of Allianz-Group (2017), sale of the portfolio Campus West in Munich
  • trivago regarding the IPO on the NASDAQ in New York (2017)
  • Robert Bosch GmbH, ExxonMobil Deutschland, JTI Germany, Meritor Germany (each) on the reorganisation of their pension obligations
  • ARAG SE regarding the sale of their life insurance business (2016)
  • Veolia regarding the takeover of NUON Energy and Service from Vattenfall (2015-2016)
  • Steag New Energies: international structured bidding process regarding companies in the energy and renewable energy sector (2015)
  • Helios-Kliniken-Group regarding the restructuring of a Wittgensteiner Kliniken branch including 12 parallel spin-offs (2015)
  • Bundesministerium der Finanzen (Federal Ministry of Finance) regarding the unwinding of Bundesanstalt für vereinigungsbedingte Sonderaufgaben (Federal Agency for Special Tasks) and its subsidiaries (2013-2014)
  • 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 (2011-2015)
  • Cemex regarding an asset swap with Holcim group throughout Europe (2014-2015)
  • HEAG Südhessische Energie AG/HSE Netz AG regarding a bond financing (2013)
  • Gazprom: structuring of the entry into the retail business in Germany
  • FinTech Group AG regarding the spin-off of the online broker business
  • Instone Group AG regarding IPO on the stock exchange in Frankfurt including post and pre-IPO reorganization


  • Highly recommended for tax law, JUVE Handbook (2019)
  • Recommended for tax, The Legal 500 Germany (2019)
  • Tax expert Carsten Heinz, who is regarded as 'pragmatic, practical and knowledgeable'", The Legal 500 Germany (2019)


  • Member of IAFEI International Tax Commitee and of an independent international group of tax lawyers with a focus on tax-optimised cross-border structures

Selected 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.
Download Publications


  • Recommended for Corporate Tax, Transaction Tax and Tax Disputes, JUVE Handbook Tax (2020)
  • Recommended for Tax law, The Legal 500 Germany (2020)
  • “Tax expert Carsten Heinz, who is regarded as' pragmatic, practical and outstanding' ”, Legal 500 Germany (2019)