Overview
Rainer is a tax lawyer (Rechtsanwalt) advising institutional investors and financial sponsors on complex tax-based transactions, with particular expertise in alternative investment funds. He collaborates regularly with the firm’s Investment Management Group in Luxembourg and regulatory lawyers in Frankfurt.
Rainer also advises on tax-oriented restructuring of groups, structuring of funds and tax-oriented finance products, as well as offering standalone tax advice to longstanding clients.
Work highlights
Rainer has advised on many major transactions. Transactions of significance where substantial involvement can be disclosed include advising:
- Allianz, Bayerische Versorgungskammer, SparkassenVersicherung, Versicherungskammer Bayern and Provinzial NordWest Versicherung on investments in alternative investment funds either directly or indirectly via an intra-group bundling vehicle or a repackaging structure
- HSBC Trinkaus, Credit Suisse, Deutsche Bank on tax-oriented finance products, including feeder fund and repackaging structures for investments of insurance companies and pension funds in alternative assets
- Hannover Re on selected tax issues, in particular in connection with group financings
- LHI Leasing on various transactions as well as on existing and planned investment structures (in particular on real estate and green energy)
- Landesbank Baden-Wuerttemberg (LBBW) on cross-border restructurings
- the insolvency administrator of Verlagsgruppe Weltbild and on the restructuring and sale of the group
Professional experience
Rainer is member of the board of the Bavarian Section of International Fiscal Association (IFA).
Education and qualifications
Rainer studied law and economics at the University of Tübingen.
He speaks German and English.
Published works
Rainer regularly speaks at conferences on tax topics. He is also a prolific writer and his articles include:
“Die Immobilientransparenz gem. § 33 Abs. 2 InvStG 2018 bei Dach- and Masterfonds-Strukturen”, Betriebs Berater, 34/2017, with Elmar Bindl
“Das neue InvStG-Überblick and Korrekturbedarf,” DStR Deutsches Steuerrecht, August 2016, with Elmar Bindl
“Der Regierungsentwurf des Gesetzes zur Reform der Investmentbesteuerung”, DStR Deutsches Steuerrecht, April 2016, with Martin Mager
“Der Diskussionsentwurf zum Investmentsteuerreformgesetz”, DStR Deutsches Steuerrecht, August 2015, with Jann Jetter