Image of Martin Mager

Martin Mager

Investment Funds Consultant, Luxembourg



Specialized in fund structuring and fund investments as well as in tax advice in M&A / Private Equity transactions.

Transactions of significance have included ongoing advice of (to the extent disclosable):

  • fund initiators and/or fund managers on the implementation of alternative investment funds
  • institutional investors on investments in alternative investment funds
  • IK Investment on the sale of Minimax Viking (a manufacturer of fire extinguishers)
  • Siemens on the implementation of a joint venture with Mitsubishi in the metallurgical industries sector
  • B/E Aerospace on the acquisition of F+E Fischer und Entwicklungen KG (a manufacturer of helicopter seats)
  • Triton on the acquisition of Alstom’s accessories business for thermal power plants, on the sale of Weru GmbH to H.I.G as well as on the acquisition of Compo from K+S
  • Deutsche Beteiligungs AG on the acquisition of the bakery chain Dahlback, of Schülerhilfe (a private tutoring provider) and of Heytex
  • Ontario Teachers' Pension Plan Board (OTPP) on the acquisition of shares in Zalando GmbH
Professional experience

2014 to date Managing Associate, Linklaters
2013 Secondment, Linklaters New York
2011 - 2014 Associate, Linklaters
2005 - 2009 Research Assistant, Bucerius Law School


2010 Second Legal State Examination (2. Juristisches Staatsexamen)
2008 - 2010 Hanseatisches OLG Hamburg, traineeship (Referendariat)
2005 First Legal State Examination (1. Juristisches Staatsexamen)
2003 Bucerius Law School, LL.B.
2000 - 2005 Bucerius Law School and University of Michigan Law School, law studies with focus on Tax Law



  • 5 Abs. 1 Nr. 3, 6, 8, 10, 15 KStG in: Hermann/Heuer/Raupach, EStG/KStG
  • 1 InvStG in: Beckmann/Scholtz/Vollmer, Investment – Handbuch für das gesamte Investmentwesen (together with Jann Jetter) 


  • „Beendigung und Begründung von Organschaften beim Unternehmenskauf“, DStR 2013, 2399 (together with Franz Schaefer and Martina Wind)
  • „Der Referentenentwurf eines Gesetzes zur Reform der Investmentbesteuerung“, SteuK 2016, 23-30 (together with Jann Jetter)
  • „Der Regierungsentwurf eines Gesetzes zur Reform der Investmentbesteuerung“, DStR 2016, 697-704 (together with Rainer Stadler)