Thomas Gierath

Thomas' practice focus is tax advice on domestic and international transactions of all kinds (mainly M&A, private equity, real estate and financing), tax structuring of transactions, domestic and cross-border tax planning for corporates, sponsors and/or investors and general tax planning.

Thomas advises German and international private equity investors on buy-out transactions and minority investments and real estate investors buying or selling real estate portfolios. Part of his advice is the setting up of management incentives structures (such as sweet equity and any type of option plans). He also advises German and global corporates on M&A transactions both on the sell or buy side and on the structuring of domestic and cross-border reorganizations (e.g. mergers, spin offs, carve outs, business or share contributions) and start-up companies and venture capital investors on VC financing rounds at all stages and in relation to exits and restructurings (including US flips). Finally, he is also experienced in the structuring of private equity and real estate funds and on investments into such funds by institutional and private investors.

Thomas' clients include private equity, venture capital, strategic and real estate investors as well as German and global corporate groups.

Thomas is considered as "trusted advisor" by several international corporate clients and real estate funds and has been awarded Best Lawyer in Germany for the 2022 edition of Best Lawyers.

• Advised Sika, the Swiss global construction chemicals group, on the acquisition of the Master Builder Construction Chemicals (MBCC) Group from Lone Star and on the divestment of MBCC’s concrete admixtures business to international private equity investor Cinven.
• Advised ServiceNow, Inc. on its acquisition of G2K Group GmbH, a cutting-edge technology company in the artificial intelligence and IoT space in the retail industry.
• Advised AURELIUS on the acquisition of the LSG Group from Deutsche Lufthansa AG. 
• Advised AURELIUS on the acquisition of Minova, a leading global manufacturer and provider of mining and infrastructure essentials, in a global carve-out transaction from the ASX listed Orica Limited. 
• Advised Trane Technologies, a global climate innovator, on the acquisition of AL-KO Air Technology, a division of AL-KO SE. 
• Advised Nikkiso Co. Ltd. on the sale of LEWA GmbH, Geveke B.V. and their respective subsidiaries to Atlas Copco.
• Advised Coats Group plc, the world’s leading industrial thread manufacturer, on the acquisition of the Rhenoflex group. 
• Advised Cognizant, one of the world's leading professional services companies, on the acquisition of ESG Mobility, a group company of ESG Elektroniksystem und Logistik-GmbH.
• Advised Siemens on the sale of its Commercial Vehicles business to Meritor. 
• Advised Kerry Group plc, the global taste and nutrition company on the acquisition of approx. 93% of c-LEcta GmbH, with management to retain the balance. 

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• Recommended for Transactional Tax – JUVE Tax Handbook 2023
• Best Lawyer in Germany, Best Lawyers, 2022

• German Bar - Member
• German Tax Bar - Member
• International Fiscal Association - Member