Ulrike Sommer

Rechtsanwältin (Lawyer) and Steuerberater (tax advisor)
Associated Partner
Practice Group: Tax
Practice Group: Real Estate Investments

Expertise

  • National and international tax law with focus on:
  • Mergers & Acquisitions
  • Reorganisations, taxation of companies and groups of companies
  • Restructurings 
  • Tax-optimized succession and estate planning
  • Real estate and taxes

Career

  • Legal studies at Universität des Saarlandes in Saarbrücken (2000 - 2005)
  • Lawyer in a medium-sized economic and tax law firm in Saarbrücken (2007 - 2008)
  • Lawyer and from 2010 also tax advisor in a tax-centered law firm in Bonn (2008 - 2011)
  • Lawyer/tax consultant in an international law firm in Hamburg and Cologne (2011 - 2015)
  • Judge on trial in Rhineland-Palatinate, Prosecutor in Koblenz e.g. in the central office for economic criminal cases (2015) 
  • Since 2015 with Noerr
  • Admitted to the Düsseldorf Bar Association and the Chamber of tax consultants

Selected Projects

  • A+E on complete takeover of its German joint venture with NBCUniversal
  • ISS Deutschland on acquisition of former E.ON subsidiary EVANTEC
  • Unibail-Rodamco on sale of post office site in Würzburg
  • SSVP advised by Orlando Management on certain transactions, e.g. sales of the Beinbauer- and the Oetinger Group of companies
  • DPE on the acquisition of the majority stake in Air Alliance
  • Steinhoff/LiVest on the sale of the LiVest-participation in the retailer POCO to the Austrian XXXLutz-group

Memberships

  • International Fiscal Association

Selected Publications

  • Gewerblicher Grundstückshandel im Wandel – ‚Objektivierung' der unbedingten Veräußerungsabsicht?, in DStR 2010, p. 1405 et seq.
  • Neues DBA mit Großbritannien in Kraft getreten – ein Überblick, in IStR 2011, p. 201 et seq. (together with Bahns)
  • Schneider/Ruoff/Sistermann, UmwStE 2011, commentary on §§ 4, 6 UmwStG (zusammen mit Blaas)
  • Ausgewählte Aspekte zur Verschmelzung von Kapital- auf Personengesellschaften nach dem neuen Umwandlungssteuer-Erlass, in Steuk 2012, p. 43 et seq.
  • 2. Hamburger Forum für Unternehmensteuerrecht 2012 am 16./17.2.2012 in der Bucerius Law School, Hamburg, in FR 2012, p. 300 et seq. (together with Lay)
  • Organschaftsreform ‚light‘, in GmbHR 2013, p. 22 et seq. (together with Schneider) 
  • Der Entwurf des neuen BMF-Schreibens zu § 8c KStG, in FR 2014, p. 537 et seq. (together with Schneider)
  • Gewinnabführungsverträge als Sicherheit für konzerninterne Up-stream-Darlehen? - Eine Fallstudie, in FR 2015, p. 67 et seq.
  • Ausgewählte Aspekte des aktualisierten BMF-Schreibens zu § 8c KStG, in FR 2018, p. 67 et seq. (together with Sediqi)
  • Frotscher/Geurts, EStG, Commentary on § 3a EStG