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 and further investors regarding the sale of the office building „Eight Floors“ in Berlin to companies of Allianz-Group (2017)
  • Patron Capital regarding the acquisition of „Europaviertel Baufeld 43“ in Frankfurt (2017)
  • trivago regarding the IPO on the NASDAQ in New York (2017)
  • ARAG SE regarding the sale of their life insurance business (2016)
  • 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 (2015-2016)
  • Helios Kliniken Group regarding the restructuring of a Wittgensteiner Kliniken branch including 12 parallel spin-offs (2015)
  • Steag New Energies: international structured bidding process regarding companies in the energy and renewable energy sector (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

Distinctions

  • Recommended lawyer for real estate transactions, JUVE Steuermarkt (2017)
  • 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

  • Reaktion der Verwaltung zur gewerbesteuerlichen Schachtelprivilegierung im Organkreis (withPeter Scheuch), in: PlStB 2016, p. 212 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