Dr Sebastian Leidel

Rechtsanwalt (Lawyer)
Senior Associate
Practice Group: Tax
Practice Group: Private Equity

Sebastian focuses on international corporate and investment taxation. His practice includes notably tax advice on the structuring of funds and investment platforms, (fund) investments as well as cross-border reorganisations. He also advises on tax aspects of corporate governance, implications of international and european legal developments (inter alia BEPS) and corporate succession-related topics.

Expertise

  • International business taxation
  • Fund structuring and fund investments
  • Reorganisations
  • M&A / Private Equity
  • Corporate governance
  • Family offices and corporate succession
  • Tax proceedings

Career

  • Legal studies and legal clerkship in Munich and New York
  • Doctorate at the FAU Erlangen-Nuremberg
  • Lawyer at an international law firm in Munich
  • At Noerr since 2019
  • Admitted to the Munich Chamber of Lawyers

Memberships

  • International Fiscal Association

Selected Publications

  • Buchwertübertragungen nach § 6 Abs. 5 S. 3 EStG - neue Rechtsprechung zur Körperschaftsklausel des § 6 Abs. 5 S. 6 EStG (with Nico Rosenfelder), BB 2020, p. 1517-1519
  • Global Executives as Permanent Representatives in Germany - Tax Risks for Foreign Businesses (with Dr. Carsten Heinz), European Taxation 2019, p. 503-506
  • Darlehensausfall und -verzicht im internationalen Konzern - Änderung der BFH-Rechtsprechung zur Sperrwirkung von Doppelbesteuerungsabkommen, NZG 2019, p. 898-901
  • Kommentierung des § 34 InvStG sowie der §§ 43, 44, 57 InvStG (with Dr. Jann Jetter or Dr. Elmar Bindl), in: Beckmann/Scholz/Vollmer, Investment - Handbuch für das gesamte Investmentwesen
  • Abwärtsverschmelzung mit ausländischen Anteilseignern - neue BFH-Rechtsprechung und ihre Auswirkungen in der Praxis (with Marius Ludwig), IStR 2019, p. 433-438
  • Germany’s Anti-Treaty/Directive-Shopping Provision Following the ECJ’s Decision in GS (Case C-440/17) (with Konstantin Sakuth), European Taxation 2019, p. 40-44
  • Unternehmensbesteuerung nach dem „Jahressteuergesetz 2018“ (with Dr. Elmar Bindl), GmbHR 2019, p. 1-11
  • Änderungen im Investmentsteuerrecht durch das „Jahressteuergesetz 2018“ (UStAVermG) (with Dr. Elmar Bindl), DStR 2019, p. 241-244 
  • Immobilieninvestments über Spezial-Investmentfonds nach dem InvStG 2018 (with Dr. Elmar Bindl), DB 2018,p. 722-728
  • Die Steuerbefreiungen nach § 42 Abs. 4 und 5 InvStG 2018 bei mehrstufigen Fondsstrukturen (with Dr. Elmar Bindl), BB 2018, p.151-157
Download Publications