Malte is a tax expert and primarily advises on transactions - where he works for VC and PE funds as well as for corporate groups and family businesses. In addition, Malte frequently advises management on re-investments in connection with PE transactions. Also, Malte restructures companies from a tax point of view, often in international contexts.
In this year's The Best Lawyers® in Germany edition the US publishing house in cooperation with business daily Handelsblatt® commend Malte as one of Germany's best lawyers for tax law.
Education and Career
Malte studied law in Freiburg, Bonn, Cologne and at King’s College London. His doctoral thesis was awarded two prestigious prizes (Albert-Hensel-Preis and Gerhard-Thoma-Ehrenpreis).
Before joining YPOG, he worked several years at SMP and Flick Gocke Schaumburg. Malte regularly publishes on all types of tax matters.
Experience
Malte’s recent work highlights include advising:
- Wallaby Medical on the acquisition of phenox
- Shareholders of KRONGAARD on the sale to Maxburg Capital Partners
- Delivery Hero as lead investor in the Series C of Gorillas in the amount of approximately USD 1 bn.
- Shareholders of Stocard on the sale to Klarna
- KKA Partners on the acquisition of Xantaro Group, on the acquisition of Feller-Kliniken and on the acquisition of EVAGO Group
- Recker Holding GmbH on the sale of Like Meat to The Livekindly Company
- flaschenpost on the sale to Dr. Oetker
- Shareholders of Fit Analytics on the sale to Snap Inc.
- Shareholders of sofatutor on the sale to Emeram Partners
- Rhein Invest on the acquisition of Spiegel Institut (management buy-in)
- IDnow on the acquisition of identity Trust Management
- Franz Haniel & Cie. on the acquisition of 50.1% of Emma - The Sleep Company
- AniCura on the acquisition of veterinary clinics, inter alia in Quickborn and Duisburg
- Ongoing advice to Veolia Germany on corporate tax issues and on the sale of a stake in BS|ENERGY
Qualifications
- German qualified attorney (Rechtsanwalt)
- Certified tax attorney (Fachanwalt für Steuerrecht)
- Ph.D. in law (Dr. iur.) (Bonn University)
- LL.M. (King's College London)
Languages
- German
- English
- Tax planning and compliance
Gosch/Grotherr/Bergmann (eds.), NWB Verlag (2021) - Kommentierung von § 8 Nr. 5 GewStG
Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) [in German] - Kommentierung von § 9 Nr. 2a GewStG
Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) [in German] - Kommentierung von § 9 Nr. 7 GewStG
Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) [in German] - Kommentierung von § 9 Nr. 8 GewStG
Wendt/Suchanek/Möllmann/Heinemann, Kommentar zum Gewerbesteuergesetz, Verlag Dr. Otto Schmidt (2018) [in German] - Gewerbesteuer im Spannungsfeld zwischen nationaler Territorialität und internationaler Hinzurechnungsbesteuerung,
Tagungsband der 1. Jahrestagung des Young IFA Network 2017, S. 106 ff. (joint publication with Philipp Lukas and Eva Oertel) [in German] - Internationales Steuerrecht und deutsche Gewerbesteuer
IWB 2017, 864 (joint publication with Philipp Lukas and Eva Oertel) [in German] - Double dip, bye-bye – First classification of the new sec. 4i Income Tax Act
FR 2017, 126 - [in German] - Tax authority facilitates tax neutral mergers of companies in third countries
IStR 2017, 68 (together with Jens Schönfeld) - [in German] - Fines for cartel infringements imposed by the Federal Cartel Office and the Commission are deductible
DStR 2017, 73 (together with Jens Schönfeld/Florian C. Haus/Sarah Erne) - [in German] - Cologne Fiscal Court considers tax deductibility of fines for cartel infringements
FR 2017, 19 (together with Jens Schönfeld) - [in German] - Sail yachts under international tax law – a real pleasure for tax auditors
IStR 2016, 935 (together with Jens Schönfeld) - [in German] - News on the dissolution of losses: First thoughts on the draft of sec. 8d Corporate Tax Act
DStR 2016, 2185 (together with Christian Süß) - [in German] - News on the Downstream-Merger
GmbHR 2016, 1191 - [in German] - Annotation to the Federal Fiscal Court’s judgment of 12 May 2016 in Case II R 26/14 – Real estate transfer tax: Assignment of claims for transferring shares
GmbHR 2016, 945 - [in German] - Recognition of liabilities with regard to subordination agreements
DB 2015, 1867 (together with Philipp Clemens) - [in German] - The end of retroactive „clarifications“ in tax law
DStR 2015, 257 (together with Jens Schönfeld) - [in German] - Thoughts on the tax deductibility of fines for cartel infringements – cartel and tax law
DStR 2014, 2323 (together with Jens Schönfeld/Florian C. Haus) - [in German] - Annotation to the Munich Fiscal Court’s judgment of 23 July 2014 in Case 4 K 1304/13 – No tax exemption pursuant to sec. 6a Real Estate Transfer Tax Act for termination of a group
GmbHR 2014, 1217 (together with Christian Joisten) - [in German] - Under which circumstances may tax offices decline to issue an advance ruling?
FR 2014, 923 (together with Christian Joisten) - [in German] - Annotation to the Dusseldorf Fiscal Court’s judgment of 7 May 2014 in Case 7 K 281/14 GE – Real estate transfer tax: Requirements for tax exemptions at group internal restructurings
GmbHR 2014, 839 (together with Christian Joisten) - [in German] - Loans secured by real estate and the international tax law – some curiosities about sec. 49 para. 1 no. 5 lit. c Income Tax Act
IStR 2014, 254 (together with Jens Schönfeld) - [in German] - Legal protection against the imposed suspension of execution and consequential interest receivables
DStR 2013, 1651 - [in German] - Annotation to the Federal Fiscal Court’s judgment of 23 January 2013 in Case I R 35/12 – no multiple basic amounts pursuant to sec. 10d para. 2 in the perennial tax period in accordance with sec. 11 para. 1 Corporate Tax Law
GmbHR 2013, 492 - [in German] - Uniform tax period and interim tax assessments during liquidation and insolvency
GmbHR 2012, 943 - [in German] - Taxation of liquidations of corporations
Verlag Dr. Otto Schmidt, Series legal system and taxation, 2012 - [in German]
Direct message to Dr. Malte Bergmann