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.
In this year's The Best Lawyers® in Germany edition the US publishing house in cooperation with business daily Handelsblatt® commend Andreas as one of Germany's best lawyers for tax law. 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.
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:
- Structuring and advising on management and employee participation initiatives
- Private clients with significant Crypto Assets on ongoing taxation and structuring
- Foreign private equity and venture capital funds on matters of ongoing taxation and tax filings in Germany as well as negotiation of side letters (tax clauses), e.g. Glendower Capital, Redpoint Ventures, Top Tier Capital Partners, Remagine Media Ventures
- Corporates on carve-out structuring of ventures
- Large family offices and private clients on matters of ongoing taxation, investments and tax structuring
- Selected growth companies on matters of employee stock ownerships and incentive plans, and tax structuring
- Advice on tax disputes (tax audits, judicial and extrajudicial proceedings and criminal tax proceedings)
- Deutsche Telekom Capital Partners on a wide range of matters regarding ongoing taxation, investment transactions and tax-structure planning for their venture capital and private equity funds
- Project A Ventures comprehensively on ongoing tax matters and tax structuring
- General Atlantic on selected tax issues
- Oakley Capital on ongoing tax matters and filings in Germany
- Armira on investments and structuring
- Headline comprehensively on matters of ongoing taxation, tax filings and tax structuring
- Cherry Ventures comprehensively on matters of ongoing taxation and tax structuring
- Greenfield on ongoing taxation of crypto fund, structuring and investments
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
- 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