Sebastian advises investors and management teams of all types of collective investment vehicles investing in venture capital, private equity and other asset classes. In addition, he advises tech companies and their founders and investors on tax issues in connection with corporate transactions, restructurings and the structuring of employee participation programs.
In particular, he provides legal and tax advice to domestic and foreign private, public, institutional and strategic investors on investments in domestic as well as foreign private equity and venture capital funds. His core competencies include analyzing fund documentations for their compatibility with market standards, legal and tax risks as well as the specific requirements of each investor. He supports investors in negotiations with fund management teams including side letters and completing subscription documents.
When advising management teams, his focus lies on the tax structuring of private equity and venture capital funds as well as tax advice on restructuring measures with a focus on international tax law issues and the taxation of carried interest.
In its current ranking the US publisher Best Lawyers®, in cooperation with Handelsblatt®, once again ranks Sebastian among the best lawyers in Germany in the field of investment.
Education and Career
After his studies at the Free University of Berlin and the University of Connecticut, Sebastian worked as a research assistant at a tax law chair and subsequently as an associate at Flick Gocke Schaumburg. Prior to his work at YPOG, he joined SMP [in 2017] when the law firm was founded.
Experience
Most recently, Sebastian advised the following clients, among others:
- Various domestic as well as transnational institutional investors with regard to investments in domestic and foreign venture capital, private equity and private debt funds.
- Various family offices and private individuals regarding investments in domestic and foreign venture capital, private equity and hedge funds.
- US funds of funds regarding investments in Luxembourg venture capital funds
- Headline on tax issues of its international fund structure and onboarding of new members of the management team
- Project A Ventures on structuring and ongoing tax issues of their venture capital funds
- Blue Yard / BY Capital on tax issues related to investments in crypto tokens
- Bitkraft Ventures on the structuring of their venture capital funds
- Various start-ups and their founders on the structuring of employee participation programs and on the set-up of founder participations
Qualifications
- German qualified attorney (Rechtsanwalt)
- German qualified tax advisor (Steuerberater)
- Ph.D. in law (Dr. iur.) (Free University Berlin)
Languages
- German
- English
- Tax implications of cross-border investments in private equity and venture capital funds for investors
in: Gosch/Grotherr/Bergmann (eds.), Tax planning and compliance, NWB Verlag (2021) (together with Julian Albrecht) [in German] - Analysis of newly introduced limitations of the creditability of dividend withholding tax in German income tax law
FR 2017, 223-235 (together with Jens Kretzschmann) - (in German) - Data protection rules in German tax law and tax statistics law
Nomos, 2017 - (in German) - Exam in income tax and European law
Tax and Study 2013, 45-57 - (in German) - Exam in income tax and tax procedure law
Exam in income tax and tax procedure law Tax and Study 2012, 299-302 - (in German) - Exam in income tax and VAT law
Tax and Study 2012, 230-237 - (in German) - Exam in stock corporation law
JURA 2012, 75-82 - (in German) - Exam in income tax and tax procedure law
Tax and Study 2011, 459-470 - (in German)
Direct message to Dr. Sebastian Schwarz