Dr. Carsten Heinz

Tax Advisor
Partner
Head of Tax & Private Clients
Practice Group Private Equity

Dr. Carsten Heinz heads Noerr’s Tax & Private Clients Department. His practice area is domestic and crossborder tax planning for midsized or multinational companies as well as structuring investment funds. He specializes in developing tax optimized structures and advises his clients on tax optimized financing, group restructuring, real estate transactions and Mergers & Acquisitions. His clients are from the automotive, the road construction, the financial, the private equity or the insurance sectors. He has experience in developing and structuring tax optimised Private Equity and real estate funds.

He is lecturer for conversion tax at the Freie Universität Berlin.

Expertise

  • Reorganization tax law
  • Corporate tax law
  • International tax law
  • International tax planning and advice in transactions
  • Private Equity/M&A
  • Fund structuring

Career

  • Business Administration studies at the University of Bayreuth
  • Founding partner of a corporate law firm in Düsseldorf focussing on transactions and structuring
  • With Noerr since 2009
  • Admitted to the Berlin Chamber of Tax Advisors

References

  • Patron Capital Advisers LLP: financial structuring of German real estate investments
  • Gazprom: structuring the entry onto the German consumer market
  • Insight Venture Management LLC: structuring and acquisition of a minority share in trivago GmbH
  • H.I.G. Capital International Advisors LLP: acquisition and sale of shares in Witex Flooring Products GmbH and existing shareholder loans
  • Nordmilch e.V.: drop down of its business to Nordmilch AG
  • Advising several family and high net worth individuals with respect to the restructured disposal of shares, estate planning, fund structuring

Distinctions

  • Recommended lawyer for Tax, Legal 500 (2016)

Memberships

  • Dr. Carsten Heinz is a member of IAFEI International Tax Commitee and of an independent international group of tax lawyers with focus on tax optimized crossborder structures.

Selected Publications

  • Above 40 publications in respective literature, latest:
  • § 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
  • Finanzierung in der Krise, Neue Instrumente der Unternehmensfinanzierung (with T. Knecht), in: Euroform, Neue Instrumente der Unternehmensfinanzierung (written management course in twelve sessions), lesson 11, issue 2012