Thomas Gierath has 20 years of experience practicing as a tax and transaction lawyer. He has broad experience in German and international taxation matters and advises on transactions of all kind (mainly M&A, private equity, real estate and financing), tax structuring of transactions and fund formations, domestic and cross-border tax planning for corporates, sponsors and/or investors, tax due diligence, and deals with official authorities (e.g. regarding tax rulings and tax audits).
Thomas’ clients are German and international private equity, strategic and real estate investors as well as European and global corporate groups. He is considered as „trusted advisor“ by several international real estate funds and corporate clients and has been awarded Best Lawyer in Germany for the 2020 edition of Best Lawyers.
Thomas' practice focus is tax advice on domestic and international transactions of all kinds (mainly M&A, private equity, real estate and financing) and the structuring of private equity transactions and real estate portfolio investments.
His clients include German and international corporates, private equity and real estate funds, banks and family offices.
In addition, Thomas advises on the structuring of private equity and real estate funds and on investments into such funds by institutional and private investors.
He is also experienced in the structuring of management share and share option programs and on the structuring of domestic and cross-border reorganizations (e.g. mergers, spin offs, carve outs, business or share contributions).
Representative Legal Matters
Before joining the Firm, Thomas provided:
- Structuring and tax advice in connection with acquisition of PTG Reifendruckregelsysteme by Manufacture Francaise de Pneumatic SCA (Michelin).
- Structuring and tax advice in connection with acquisition of Noske-Kaeser-Group by ENGIE Axima from insolvency receiver.
- Tax advice in connection with sale of Minimax Viking Group by Klister LLC and Kirkbi to Intermediate Capital Group (ICG).
- Corporate and tax advice on acquisition of Weibler Confiserie and Argenta Schokoladenfabrik by United Chocolate, a portfolio company of DPK Deutsche Privatkapital.
- Structuring and tax advice in connection with acquisition of several commercial real estate properties (office buildings, shopping center, logistic properties - total value approx. EUR 1 billion.) in Munich, Dusseldorf, Berlin and Karlsruhe by a leading Euopean real estate asset manager.
- Structuring and tax advice in connection with acquisition of logistic property (value approx. EUR 60 million) by a Middle East Asset Manager (Sharia’ compliant structure).
- Structuring and tax advice in connection with acquisition of several properties by a leading data center provider in Frankfurt and Munich.
- Structuring and tax advice in connection with restructuring and sale of several real estate portfolios acquired by a leading real estate asset manager way of an EUR 800 million NPL transaction.
- Structuring and tax advice in connection with strategic disposal of a portfolio of USD 1 billion of shipping loans by Deutsche Bank AG spread across a diversified pool of maritime sectors and sponsors to Varde and Oak Hill.
- Tax advice in connection with Cornerstone investment of a leading German bank into two leading private equity funds.
- Best Lawyer in Germany, Best Lawyers, 2020
Professional Associations and Memberships
- German Bar - Member
- German Tax Bar - Member
- International Fiscal Association - Member
- Germany (2001)
- University of Erlangen-Nurnberg (Second State Exam) (2000)
- University of Erlangen-Nurnberg (First State Exam) (1998)
Author, "Update on envisaged new rules regarding real estate transfer tax on share deals in Germany," Lexology, August 2, 2019
Author, "New requirement to amend certain profit and loss transfer agreements to protect German tax group status," Lexology, June 27, 2019
Author, "Envisaged new rules regarding real estate transfer tax on share deals in Germany," Lexology, May 14, 2019
Author, "Update on German tax treatment of cancelation of debt income," Lexology, April 25, 2017
Author, "Potential tax consequences of Brexit from a German perspective," Lexology, May 17, 2016