Andreas advises private clients and family offices as well as medium-sized and large companies on all ongoing and structural tax matters. As an expert in tax matters related to venture capital and private equity (ongoing and structure-planning issues), he is especially advising funds, the management teams, investors (corporations and individuals) and selected growth companies. He is also very experienced in the area of tax controversy (judicial and extrajudicial proceedings, including tax audits).
The US publisher Best Lawyers®, in cooperation with Handelsblatt®, has ranked Andreas as one of Germany's best lawyers for tax law for many years. Andreas was also selected as one of the "40 under 40" by JUVE-Rechtsmarkt in 2023. This recognition goes to 40 personalities under the age of 40 who will shape the legal market of tomorrow. In its current ranking, Leaders League ranks him among the leading experts in the categories of corporate tax law and tax litigation.
Education and Career
Andreas studied tax law at the University of Applied Sciences for Finance at Nordkirchen, which forms part of the tax administration of the state of North-Rhine Westphalia. After that, he worked as a tax officer in a local tax office and in the Federal Central Tax Office (Bundeszentralamt für Steuern). Before co-founding YPOG (in 2021) and SMP (in 2017), he was an Associated Partner at Flick Gocke Schaumburg.
Andreas is a lecturer for the master programs "LL.M. Tax", "LL.M. Mergers & Acquisitions" and "LL.M. Inheritance law & company succession" at the Westfälische Wilhelms-Universität Münster as well as guest lecturer at Germany’s Federal Academy of Finance and regularly publishes on tax law issues.
Experience
Andreas’s recent work highlights include advising:
- Deutsche Telekom Capital Partners on various topics relating to ongoing taxation, investments and tax structuring in the field of venture capital and private equity
- Oakley Capital on ongoing tax advice and tax filings in Germany as well as tax structuring aspects
- Headline with comprehensive advice on ongoing taxation, tax declaration and tax structuring
- Cherry Ventures with comprehensive advice on ongoing taxation and tax structuring
- Greenfield on the ongoing taxation of crypto funds and structuring issues and investments
- Foreign private equity and venture capital funds on issues relating to ongoing taxation and tax declaration in Germany as well as negotiating side letters (tax clauses)
- Family offices and high net worth individuals (HNWI) on current taxation, investments and tax structuring
- Corporates on the structuring of spin-offs and other restructuring projects
- Selected growth companies on employee participation programs and tax structuring
- Advice on tax disputes (tax audits, judicial and extrajudicial proceedings and criminal tax proceedings)
- Structuring and advising on management and employee participation projects
- Advising HNWI with significant assets in crypto assets on ongoing taxation and tax structuring
- Restructuring of a medium-sized group of companies
- Structuring of family offices of various sizes and setups
- Transactional advice (various company acquisitions and sales, both asset and share deals)
- Selected cases in the area of controlled foreign corporation rules (CFC rules)
- Tax advice in the context of criminal tax investigations and subsequent declarations
- Legal proceedings that are or were pending before tax courts and the Federal Fiscal Court
- Advice in the context of various tax audits of medium-sized companies and in the area of venture capital and private equity
- Fund structuring in the area of venture capital and private equity funds
- Advice on structuring moving to Germany or moving from Germany (including exit taxation)
Qualifications
- German qualified tax advisor (Steuerberater)
- Graduate in tax administration (Diplom-Finanzwirt) (of a University of Applied Sciences)
- LL.M. in Tax Law (Münster University)
Languages
- German
- English
- The burden of proof in add-on taxation under sec. 13 of the Foreign Tax Law – the final act?
ISR 2025, pp. 53-58 (together with Orkun Ekinci) [in German] - Legal security for (cross-border) employee participations,
IWB 2024, pp. 676-686 (together with Isabella Denninger) [in German] - Case note on Federal Tax Court of 14 December 2023 (case no. VI R 1/21) – Treatment of management incentive programs,
FR 2024, 493, pp. 484 - 487 (together with Christian Joisten) [in German] - Partnership Taxation in Transition – ‘Check-the-box election’ for partnerships according to Sec 1a Corporate Income Tax and German tax consequences of the reform of the German law of partnerships (MoPeG)
ifst-Schrift 2023, 551 (together with Martin Braun, Orkun Ekinci and Ulrich Prinz) - The Draft of the New Application Decree to the Foreign Tax Act – Initial Thoughts on Inflow Taxation,
Ubg 2023, 476-482 (together with Orkun Ekinci) [in German] - Investment assets in the commercial and tax balance sheet
in: Kretzschmann / Schwenke / Behrens / Hensel / Klein, InvStG Commentary 2023, pp. 1005 - 1023 [in German] - German passive foreign investment company rules - inappropriate and not (re)enforceable,
DStR 2022, pp. 2526-2532 (together with Orkun Ekinci) [in German] - Commentary on Sec. 6e German Income Tax Act “Fund establishment costs as acquisition costs",
Eds. Hermann / Heuer / Raupach, Commentary on the German Income Tax Act and Corporate Income Tax Act, 2021 (together with Tammo Lüken) [in German] - The new concept of control (Beherrschungskonzept) within the new CFC rules regime under the ATADUmsG
IStR 2020, pp.615–622 (together with mit Orkun Ekinci) - Actual, real or essential? - The exculpation clause under the ATADUmsG in the context of Union law
GmbHR 2020, pp. 694–703 (together with Lutz Richter and Orkun Ekinci) - Application of the German CFC rules to passive income of an investment nature,
DStZ 2019, pp. 510–516 (together with Christian Joisten and Orkun Ekinci) [in German] - Taxation of transactions involving tokens that form part of the private assets — Selected issues and filing obligations
FR 2019, pp. 412–421 (together with Felix Rettenmaier) [in German] - Application of the German CFC rules: conclusions from the Federal Tax Court judgment of 13 June 2018 (case no. I R 94/15),
BB 2018, pp. 3031–3037 (together with Christian Joisten and Orkun Ekinci) [in German] - Tax-free disposal of shares that are subject to a blocking period, for tax purposes, before the start of the seven-year blocking period?
DStR 2014, pp. 1578–1585 (together with Carsten Peters) [in German] - Reserves pursuant to Sec. 6b ITA in the context of single- or multi-tier co-entrepreneurships
Ubg 2013, p. 425 [in German] - Tax relief on business income pursuant to Sec. 35 German Income Tax Act ('ITA') in connection with negative income
DB 2011, pp. 76–81 (together with Carsten Peters) [in German]
Direct message to Andreas Kortendick