Andreas Scheidle, LL.M.

• Studied at the University of Augsburg and the University of Texas at Austin (LL.M.)

• Legal clerkship in Augsburg and Frankfurt/Main

• Admitted to the bar and as a tax advisor

• Best Lawyers: Tax

• Juve Handbook (Frequently recommended)

• Juve Tax Market (Frequently recommended)

• Advising and representing a company in an out-of-court appeal procedure for electricity tax refunds

• FSN Capital on the acquisition of the Lobster Group

• FSN Capital on the acquisition of Bäcker Görtz

• Afinum and Fishing King on the acquisition of the Stollenwerk Group

• Afinum on the acquisition of the Christian Koenen Group

• Advising various (financial) investors in fiscal court proceedings

• Advising foreign companies in connection with withholding tax refunds and out-of-court appeal proceedings

• EMH Partners on investment in Acrolinx

• Håndverksgruppen on the acquisition of Hans Übelacker GmbH + Co KG

• Shareholders of DBV in the sale of all shares in a portfolio company of Deutsche Private Equity

• Founders of the Smile Eyes Group in connection with an investment by Trilantic Europe

• PARAGON PARTNERS on the acquisition of the WEKA Group

• Trill Impact in the acquisition of karriere tutor GmbH

• Advising on auditor and tax advisor liability cases (including representing a medium-sized chemical company in enforcing claims against the tax advisor for incorrect tax advice in connection with the tax treatment of dividend distributions)

• Shareholder in the sale of MorethanIP GmbH to Synopsys

• Shareholder of Motel a Miio in the entry of Maxburg Capital Partners

• Shareholder of Intermate Group upon entry of ECM Equity Capital Management

• [KH1] Merten Group in the acquisition of Gämmerle GmbH

• Medium-sized mechanical engineering company in ongoing tax audits and numerous appeal proceedings

• CGS in the sale of the SF Tooling Group

• FITrate shareholders in the sale to Urban Sports Club

• Marley Spoon in its initial public offering

• Founders of octimine technologies GmbH in exit to Dennemeyer Group

• AUDI on its entry into Formula E

• Delivery Hero on its IPO

• Delivery Hero upon entry of Naspers as new investor

• EMERAM Capital Partners advises on the acquisition of frostkrone, the leading manufacturer of frozen finger food

• Delivery Hero in the acquisition of Talabat.com and increase of Rocket Internet's stake in Delivery Hero from 30% to 39%

• Delivery Hero in the acquisition of Foodora

• Delivery Hero on the acquisition of Turkish market leader Yemeksepeti for USD 589 million

• Shareholders of MailStore Software GmbH on the sale to Carbonite Inc.

• Delivery Hero on the acquisition of German market leader pizza.de

• Shareholders of testhub GmbH on the sale of their shares to the American company Applause App Quality Inc.

• Allocation of the income or advertising cost surplus of an asset-managing GbR (civil law partnership) in the articles of association in the event of a change of shareholders during the financial year (comment on BFH, judgment of September 25, 2018 – IX R 35/17), GWR 2019, 40

• Trade tax liability for profits from the sale of shares in a partnership in the case of indirect participation by natural persons (comment on BFH, judgment of July 19, 2018 – IV R 39/10), GWR 2018, 423

• Co-editor of the journal "Steuern im Notariat" (Taxes in Notarial Practice) (2014-2015)

• Spin-off of pension obligations – acquisition cost principle takes precedence over tax liability prohibitions, GWR 2013, 193 (together with Dr. Thomas Fox)

• Loss of entrepreneurial identity in the event of short-term withdrawal from a partnership, GWR 2013, 76 (together with Dr. Thomas Fox)

• German Court Rulings on the Forfeiture of Tax Losses, Tax notes Int’l, 2012, 855 (together with Dr. Henrik Lay)

• No third-country effect with a minimum participation quota of 10% – no violation of discrimination prohibitions and no "treaty override" due to box penalty, GWR 2012, 548 (together with Dr. Thomas Fox)

• Credit method for income from an agricultural and forestry business located in Spain, SteuK 2012, 217

• No retroactive elimination of the allowance under Section 13a ErbStG (old version) for the acquisition of shares in a partnership in the case of multiple conversion transactions, GWR 2011, 224 (together with Dr. Thomas Fox)

• Ring-shaped share sales and acquisitions for loss utilization among shareholders are generally not an abuse of law, SteuK 2011, 147 (together with Stefan Süß)

• Retroactive revocation of non-profit status in the case of (hidden) distributions of GmbH assets to taxable shareholders, GWR 2011, 49 (together with Felicitas Mayer-Theobald)

• No reclassification of license payments as corporate profits under treaty law pursuant to § 50d X 1 EStG, GWR 2010, 615 (together with Felicitas Mayer-Theobald)

• Managing partner of a KG may be dependent for VAT purposes, GWR 2010, 489

• Treaty qualification of interest income from a foreign partnership that manages assets but is commercially oriented, GWR 2010, 335 (together with Dr. Thomas Fox)

• Gift tax on disproportionate capital increases, GWR 2010, 205

• Add-back taxation under the Foreign Tax Act violates Community law – final judgment in "Columbus Container" GWR 2010, 73 (together with Dr. Thomas Fox)

• Abandonment of the so-called theory of final cessation of business, GWR 2010, 49 (together with Dr. Thomas Fox)

• Transfer of beneficial ownership of a co-entrepreneur's share requires a legally protected, irrevocable acquisition entitlement, GWR 2009, 433 (together with Dr. Thomas Fox)

• Tax aspects of restructuring measures in times of crisis, GWR 2009, 51 (together with Dr. Thomas Fox)

• Commercial real estate trading: No attribution of properties between sister partnerships, GWR 2009, 23 (together with Dr. Thomas Fox)

• Tax on Finance Transactions: Germany, PLC Cross-border Tax on Finance Transactions Handbook 2008/2009 (together with Dr. Thomas Fox)

German, English