Helder’s practice is focused on the formation and operation of private equity firms. His track record of several dozen fund formation projects ranges from small early-stage venture capital firms to large buyout funds. Helder also regularly provides advice to selected institutional and private investors with regard to their limited-partner investments in private-equity and venture capital funds.
Helder frequently publishes on matters of international taxation and on fund-related issues. He is also a guest lecturer at Germany’s Federal Academy of Finance. He is a co-founder of the well-established Berlin Tax Talks (Berliner Steuergespräche), the Hamburg Fund Talks (Hamburger Fondsgespräche) and the Hamburg Tax Dialogue (Hamburger Steuerdialog).
In this year's The Best Lawyers® in Germany edition the US publishing house in cooperation with business daily Handelsblatt® commend Helder as one of Germany's best lawyers for private funds, tax,- and venture capital law.
Education and Career
Helder studied law in Münster, Cologne and Manchester (UK). Before co-founding YPOG (in 2021) and SMP (in 2017), he was a Partner at Flick Gocke Schaumburg.
Experience
Helder’s recent work highlights include advising:
- e.ventures on the formation of its fifth venture capital fund generation (in Germany and the US) and its first three venture capital growth funds
- Project A Ventures on the formation of its second venture capital fund generation and its first venture capital growth fund
- Cherry Ventures on the formation of its second venture capital fund generation
- Blue Yard / BY Capital on the formation of their first international venture capital fund generation (with predominantly US investors)
- Deutsche Telekom Capital Partners: ongoing advice on tax and regulatory issues
- Triton on tax- and structuring-related issues
Qualifications
- German qualified attorney (Rechtsanwalt)
- Certified tax attorney (Fachanwalt für Steuerrecht)
- Ph.D. in law (Dr. iur.) (Düsseldorf University)
- LL.M. in Taxation (Münster University)
Languages
- German
- English
- Trade business or management of own assets in private equity and venture capital funds – Conclusions from the decision of the Federal Fiscal Court of Germany of 24.8.2011
FR 2012, 39, FR 2016, 1069-1079 (together with Timo Steinbiß) - (in German) - Partnerships under international tax law
2015 (together with Franz Wassermeyer/Stefan Richter) - (in German) - The new Sec. 50i(2) of the German Income Tax Act – Prevention of evasion of law or a field exemption for partnerships involved in or infected by trade business?
FR 2015, 134-142- (in German) - Planned amendments to the US Model Convention
IStR 2015, 686-692 (together with Timo Steinbiß) - (in German) - Application of DTAs to partnerships | Double taxation agreement – national and international developments
Forum of International Taxation 41, 2012, 43-75 - (in German) - Bombshell for the German Private Equity and Venture Capital Funds
DB 2011, Issue 49, M1 (together with Peter Möllmann) - (in German) - Transformation of partnerships as a disposal in terms of tax purposes?
FR 2010, 555-564 (together with Andreas Benecke) - (in German) - Outbound and inbound seat transfer of partnerships
FR 2010, 565-578 (together with Andreas Benecke) - (in German) - Taxation treatment of LLPs with administrative headquarters in Germany
BB-Special 2010, No. 3, 20-26 - (in German) - Choice of legal form for law companies
BB 2010, 2971-2976 (together with Steffen Leicht) - (in German) - Side-step-merger without granting shares
FR 2008, 160-165 (together with Alexander Pupeter) - (in German) - The LLP in practice
2008 (together with Stephan Bank) - (in German) - Berlin Talks on Taxation (12): “The Retirement Income Tax Law”
FR 2004, 1353-1356 (together with Berthold Welling) - (in German) - Limited Liability Company
BBV 2004, No. 5, 9-10 - (together with Claus Lemaitre) - Qualification of a foreign hybrid legal construction as a taxable entity
StuW 2004, 39-50 - (in German) - Fiscal classification of the US American Limited Liability Company (LLC) on the basis of the Letter of the German Federal Ministry of Finance (BMF-Schreiben) of 3.19.2004
GmbHR 2004, 618-630 (together with Claus Lemaitre and Karina Siegel) - (in German) - 7th Berlin Talks on Taxation: “Reform of the municipality finances – Business tax on trial”
StB 2003, 454-459 (together with Berthold Welling) - (in German) - 6th Berlin Talks on Taxation: “Reduction of tax incentives – The desirable and the feasible”
StB 2003, 426-429 (together with Berthold Welling) - (in German) - Fiscal classification of the US-LLP through the comparison of legal categories
FR 2003, 485-497 (together with Claus Lemaitre) - (in German) - Fiscal classification of foreign partnerships and corporations through the comparison of legal categories: Which comparison criterions should be applied?
GmbHR 2003, 1314-1320 (together with Claus Lemaitre) - (in German) - Deductibility of financing costs of a tax group participation
FR 2002, 1163-1171 (together with Fabian Schmitz-Herscheidt) - (in German) - 1st Berlin Talks on Taxation: “ No taxation of consolidated insurance company tax groups”
StB 2002, 276-279 (together with Berthold Welling) - (in German) - German Tax Amendment Act 2001: Increased duties of payment for the payment debtor in case of double taxation agreements (Sec. 50d of the German Income Tax Act (revised))
FR 2002, 197-202 (together with Rainer Hartmann) - (in German) - About the constitutionality of the deprivation of the life and health insurance companies of building a consolidated corporate and business tax group
BB 2002, 277-282 (together with Rainer Hartmann) - (in German) - LLC and LLP – Similarities and differences – Pros and cons (I)
GmbHR 2002, 420-424 (together with Dominic Thiele) - (in German) - LLC and LLP – Similarities and differences – Pros and cons (II)
GmbHR 2002, 478-481 (together with Dominic Thiele) - (in German) - Hidden profit distribution in case of a unusual management bonus agreement with partner-director
GmbHR 2002, 565-571 (together with Michael Best) - (in German) - Unintentional consequences of the planned amendments to Sec. 26(2)(1) of the German Conversion Tax Act (UmwStG)
IWB 2001/21 Issue 3, Germany, Group 1, 1773-1778 (together with Thomas Töben) - (in German) - Taxation and Liability considerations on the choice of the proper legal form for the investments in US real estate
IStR 2001, 638-642 (together with John Baron) - (in German) - Types of visa under immigration law of the USA und their fiscal implications
RIW 2001, 518-524 together with Scott D Syfert) - (in German) - Planning of income and inheritance taxation matters in case of residence in the USA
IWB 2001/12 Issue 8, Group 2, 1115-1122 (together with James III Greene) - (in German) - GmbH-International
GmbHR 2001, 382-386 - (in German) - GmbH-International
GmbHR 2001, 713-716 - (in German)