SMP

Stefan has more than 20 years' experience in M&A and tax structuring consulting. He specializes in providing advice on corporate transactions, structuring and tax planning of token-based business models as well as tax-driven reorganizations in an international context. In addition, Stefan has longstanding experience in advising national and international law firms regarding their own ongoing and structural tax matters.

Education and Career

Stefan studied engineering and business economics in Hamburg. He started his career with Deloitte in Berlin; after that, he was a partner in a Hamburg-based tax boutique specializing in mid-market M&A transactions. Before co-founding SMP, Stefan rejoined Deloitte as a Tax Partner. 

He is a frequent speaker at national and international tax conferences and a lecturer at the Bucerius Law School (Hamburg). Moreover, he developed and established the annual Law Firm Symposium in Hamburg. In addition, he is a founding member and chairman of the Hamburger Steuerdialog e.V. 

Experience 

Stefan’s recent work highlights include advising:

  • buyer-side tax due diligence, tax structuring and transaction support in various transactions
  • Tax support and advice on financing rounds
  • Family transactions and asset succession
  • Structuring and advice of token-based networks and business models including the implementation of ICOs and employee participation
  • post-transaction support
  • advising major and magic-circle law firms regarding mergers, structuring and ongoing tax matters
  • Bookkeeping obligation of a foreign real estate corporation (comments on Federal Fiscal Court decision)
    ISR 2019, 292-293 (together with David John) – [in German]
  • Tax-balance-sheet recognition of tokens as part of the business assets,
    FR 2019, pp. 407–412 (together with Katharina Schlücke) – [in German]
  • Does the preferential treatment of FDII, according to the US tax reform, trigger the limitation of Sec. 4j EStG? – The scope of Sec. 4j EStG and the possibility of a teleological reduction
    ISR 2018, 109 (together with Stefan Richter) – [in German]
  • What causes and requires the newly introduced license barrier according to § 4j of the German income tax act? 
    WPg 18.2017, 1090-1096 (together with David John) – [in German]
  • Bookkeeping obligation of a foreign corporation owning real estate (comments on Federal Fiscal Court decision)
    ISR 2016, 47-48 (together with David John) – [in German]
  • Taxation of US Law Firm LLP according to article 14 para 1 (comments on Federal Fiscal Court decision)
    ISR 2016, 198-200 (together with David Kater) – [in German]
  • Capital gains in course of withdrawals from a professional service partnership (essay)
    FR 2016, 606-615 (together with David John) – [in German]
  • Partnerships and international tax law
    2nd. Edn., 2015 (togehter with Franz Wassermeyer/Helder Schnittker) – [in German]
  • Professional service partnership and international tax law (compendium)
    in Wassermeyer/Richter/Schnittker (Eds.), Partnerships in international tax law, 2015 – [in German]
  • Co-entrepreneurs and permanent establishments (essay)
    FR 2015, 142-148 – [in German]
  • Planning is key (essay)
    private banking magazin, 04/2015, 30-32 (together with Michael Maßbaum) – [in German]
  • No cash accounting based loss determination in case of foreign bookkeeping obligations (comments on Federal Fiscal Court decision)
    ISR 2015, 162-163 (together with David John) – [in German]
  • Gift tax payer in case of a withdrawal from a partnership (comments on Federal Fiscal Court decision)
    FR 2015, 766-769 (together with David John) – [in German]
  • Foreign bookkeeping obligations and derivative local tax obligations (essay)
    ISR 2014, 37-42 (together with David John) – [in German]
  • Foreign bookkeeping obligations (comments on Federal Fiscal Court decision)
    ISR 2014, 158 (together with David John)
  • Application of gift tax in case of a withdrawal from a partnership (essay)
    Ubg 2014, 434-438 (together with David John) – [in German]
  • No cash accounting in case of foreign bookkeeping obligations (comments on Federal Fiscal Court decision)
    ISR 2014, 414-415 (together with David John) – [in German]
  • Cross-border partnerships – hybrid conversions (essay)
    GmbHR 2012, 1117-1128 – [in German]
  • International partnerships and crucial tax treaty questions (essay)
    FR 2010, 544-555 – [in German]