Dajo advises fund managers on the structuring of private equity and venture capital funds in all matters of national and international tax law. He is an expert on tax law matters in the field of crypto assets and regularly publishes on the taxation of funds and crypto assets.
Education and Career
Dajo studied law at Bucerius Law School, Hamburg, and at Stellenbosch University, South Africa. Parallel to his doctoral thesis, Dajo worked as a research assistant in the tax and corporate team of a medium-sized law firm. His practical legal training at the Hamburg Higher Regional Court included stints at Germany's Federal Ministry of Finance, with the Hamburg tax authorities, and at the Hamburg Tax Court. Dajo is a lecturer for tax law at the University of Cologne, regularly gives presentations and publishes articles on tax law. Dajo is a member of the International Fiscal Association (IFA) and vice chairman of the Young IFA Network (Germany).
Experience
Dajo's recent work highlights include advising:
- Vidia Equity on the structuring of a private equity fund with a volume of EUR 415 million and a focus on sustainable investments
- Flex Capital on the structuring of a trading private equity fund with a volume of EUR 300 million
- DUBAG on the structuring of a private equity fund with a volume of EUR 80 million
- Project A Ventures on the structuring of its venture capital funds and ongoing tax matters
- BlueYard Capital on the structuring of its venture capital and crypto funds and ongoing tax matters
- Cherry Ventures on the structuring of its venture capital and crypto funds with a total volume of € 300 million
- 468 Capital on the structuring of its venture capital funds and ongoing tax matters
- PropTech1 Ventures on the structuring of its venture capital fund with a focus on early-stage real estate-related investments
- FoodLabs on the structuring of a venture capital fund with a volume of EUR 100 million
- Zintinus on the structuring of a venture capital fund
- Armira-led consortium of investors on the acquisition of a stake in DAX-listed Sartorius Aktiengesellschaft
Qualifications
- German qualified attorney (Rechtsanwalt)
- German qualified tax advisor (Steuerberater)
- Bachelor of Laws (LL.B.) (Bucerius Law School, Hamburg)
- Ph.D. (Dr. iur.) in Tax Law / Taxation (Bucerius Law School, Hamburg)
Languages
- German
- English
- 20 years of the private equity circular - On the change in public opinion in five acts,
DStR 2024, 725 (jointly with Wolfram Dickersbach) - Investment funds in international tax law
in: Kretzschmann/Schwenke/Behrens/Hensel/Klein (Eds.), German Investment Tax Act, Commentary, 1st ed. 2022 (together with RiBFH Michael Schwenke) - Taxable ownership: BFH confirms taxability of crypto transactions - implications for private and corporate investors,
DB 2023, 728 - Review of Omlor/Link (eds.),
Handbook: Crypto Currencies and Tokens, 2nd edition 2023, FR 2023, 579 - Taxation aspects of decentralized finance following the BFH ruling IX R 3/22,
RdF 2023, 202 (together with Stefan Richter) - German Federal Ministry of Finance publishes circular on the income tax treatment of virtual currencies and tokens,
ISR 2022, 205 (jointly with Stefan Richter) - Crypto tokens as a business asset – German Federal Ministry of Finance publishes circular on income taxation of virtual currencies and crypto tokens,
Der Betrieb 23-24/2022 - Accounting and taxation of crypto token pre-sale agreements,
StuB 2022, 337 - Surveying the crypto industry – on miners, traders and other stake holders, FR 2022, 244
- Review of Prinz/Kanzler (eds.),
Hand Book on Accounting Tax Law, 4th ed. 2021, FR 2022, 51 - New asset class, old tax principles: The German Federal Ministry of Finance issues draft circular on the income taxation of virtual currencies and crypto tokens,
Handelsblatt Steuerboard - Systemic equity at the intersection of investment taxation and CFC taxation,
Dissertation, 2020 [in German]
Direct message to Dr. Dajo Sanning