Heiko is a partner in the Tax department in the Frankfurt office. He heads the Financial Markets practice group in Germany.
His practice covers a wide range of areas, with a focus on (i) tax optimization of financial products, (ii) taxation of funds and (iii) general cross-border tax planning. Heiko advises on the tax aspects of acquisition finance, real estate finance and tax-efficient structured finance transactions (eg securities trading and repo transactions). He also advises on the German GAAP and tax aspects of capital markets transactions.
Heiko’s practice area also covers tax-efficient acquisition and financing of non-performing loan portfolios.
- Recent Work
- advising Macquarie Bank International Limited on its €186m residential mortgage-backed securities (RMBS) transaction
- advising a financial service provider on German tax issues regarding tax-efficient restructuring of bonds
- advising the German based TGE Marine AG on its listing at the London Stock Exchange (AIM)
- advising Eurohypo on the financing of the Alexa Shopping Center in Berlin
- advising major international credit institutions in relation to the tax-efficient restructuring of a derivative transaction.
After studying law at the University of Heidelberg, Heiko qualified as a Rechtsanwalt (German lawyer) in 2000. He was admitted as a qualified Steuerberater (tax advisor) in 2004.
Heiko is recommended as a lawyer in PLC Which lawyer? 2012 for tax in Germany. Chambers Europe cites clients who describe him as a "creative and technically very capable lawyer" (2015) and a "very good tax lawyer" who is widely acknowledged for "his depth of knowledge" (2016) and acknowledges that "he has a strong focus on the tax optimisation of financial products and the taxation of funds, mainly advising clients from the financial services sector" (2018).
The leading handbook of German commercial law firms, JUVE Handbook 2015/2016, lists Heiko as a "frequently recommended" tax lawyer and confirms that the Tax team of Simmons & Simmons is a "respected tax practice" that secures its veritable position "with a clear focus regarding the advice in asset management, of investment funds and financial services".
Heiko contributes as a co-author for the respected commentary of the German Investment Tax Act (Baur/ Tappen).