Andreas Scheidle, LL.M.

Partner
  • Studies at the University of Augsburg and the University of Texas at Austin (LL.M.)
  • Legal clerkship (Referendariat) in Augsburg and Frankfurt
  • Admission as attorney (Rechtsanwalt) and as certified tax advisor (Steuerberater) in Germany
  • Previously, attorney and tax advisor at Latham & Watkins and Shearman & Sterling in Munich


Practice Areas:


Language: German, English

Selected References

  • CRI - The Clinical Research Institute on the sale to NAMSA
  • IVP on the investment in DeepL
  • Paragon on the sale of chicco di caffè
  • EMERAM on the partnership with Adler Smart Solutions
  • FSN Capital on the acquisition of Lobster Group 
  • Afinum and Fishing King on the acquisition of Stollenwerk Group
  • Afinum on the acquisition of Christian Koenen Group
  • EMH Partners on investment in Acrolinx
  • FSN Capital on the acquisition of Bäcker Görtz
  • Spanish Teknia Group on acquisition of Forschner Group's precision turned part plant in Germany
  • Afinum on the acquisition of Hartl Group GmbH
  • Razor Group on the acquisition of factory14
  • Luna Innovations on acquisition of LIOS Sensing
  • Shareholder of DBV on the sale of all shares to a portfolio company of Deutsche Private Equity 
  • Trill Impact on the acquisition of karriere tutor GmbH
  • Shareholders of Intermate Group on entry of ECM Equity Capital Management
  • Merten Gruppe on acquisition of Gämmerle GmbH
  • CGS on sell of SF Tooling Group
  • Liberta Partners on acquisition of e*Message Group in Germany and France
  • Afinum on its acquisition of Fishing King
  • Founders of Smile Eyes Group on investment by Trilantic Europe
  • EMERAM Capital Partners on the sale of Matrix42 to Corten Capital
  • Zoom on acquisition of kites
  • Shareholders of MorethanIP GmbH on the sale to Synopsys
  • Shareholders of Motel a Miio on the investment of Maxburg Capital Partners
  • EMERAM Capital Partners on the acquisition of sofatutor
  • Owners of Bonstato on sale to Thrasio
  • Crusta Nova on participation of an investor group advised by Rigeto
  • EMERAM Capital and Matrix42 on the acquisition of FastViewer GmbH
  • Egeria on the acquisition of Klafs Group and its financing
  • LIECO on the acquisition of F.O. Lürssen Baumschulen Gruppe
  • FSN Capital on the acquisition of MHP Solution Group
  • Castik Capital and AddSecure on the acquisition of Navkonzept GmbH
  • PARAGON PARTNERS on the acquisition of WEKA group
  • Owner of Marx-Re Insurance Brokers on sale to PIB Group
  • Afinum on its acquisition of FAST LTA AG
  • Armira on the acquisition of a majority stake in Scheu-Dental Group
  • Afinum on its investment in Golf Versand Hannover GmbH (all4golf)
  • Advice and court representation in further audit and tax advisor liability cases (inter alia representation of a midsize chemical company on the enforcement of claims against the tax advisor regarding incorrect tax advice in connection with the fiscal treatment of dividend payments)
  • GFT Technologies SE on the acquisition of TRUMPF company AXOOM
  • EMERAM Capital Partners and Frostkrone in the acquisition of potato snacks producer Rite Stuff Foods, Inc.
  • Marley Spoon on investment by Union Square Ventures and refinancing
  • EMERAM Capital Partners and Frostkrone in its acquisition of Varenne Gastronomie, a French manufacturer of exquisite frozen snack products
  • Founder of octimine technologies GmbH on sale to Dennemeyer Group
  • Founder of momox on participation by Verdane
  • Marley Spoon on its initial public offering
  • EMERAM Capital Partners and Matrix42 in its acquisition of security software specialist EgoSecure from Infowatch Labs
  • EMERAM Capital Partners and Frostkrone in its acquisition of Piz‘Wich, a manufacturer of frozen snack products
  • PARAGON PARTNERS and chicco di caffè on its acquisition of BOTA Group
  • FITrate on sale of shares to Urban Sports Club
  • Owners of LOVOO on sale to US competitor The Meet Group
  • AUDI on its entry to Formula E
  • Delivery Hero on its initial public offering
  • Delivery Hero on the participation of Naspers as new investor
  • EMERAM Capital Partners on the acquisition of frostkrone, a leading producer of frozen finger food
  • PARAGON PARTNERS on the participation in chicco di caffè
  • Karl Otto Braun GmbH & Co. KG on the acquisition of Spray-Liner GmbH
  • Delivery Hero on the acquisition of Foodpanda
  • Family offices on ongoing company audits
  • EMERAM Capital Partners on the acquisition of the leading world-wide producer of wire products Drahtzug Stein
  • ARCUS Capital AG on the acquisition of the German leading auction channel 1-2-3.tv
  • Maxburg Capital Partners on the acquisition of ASUP Group
  • Schaufler Tooling GmbH & Co. KG on the merger with Fischer Tool & Die Corp., USA
  • Marley Spoon on series B financing and media for equity deal with a total volume of EUR 55 million
  • Companies and shareholders in several restructurings and transformations
  • Copmanies and wealthy private persons on special issues in the area of national and international tax law, including tax dispute proceedings
  • EMERAM Capital Partners on the acquisition of Matrix42 AG from Asseco Group
  • Grupo Antolín on the acquisition of the world-wide interior business of Magna (purchase price: USD 525 million)
  • Delivery Hero on the acquisition of Talabat.com and the increase of the participation of Rocket Internet in Delivery Hero from 30 % auf 39 %
  • Delivery Hero on the acquisition of Foodora from Rocket Internet
  • Delivery Hero on the acquisition of Yemeksepeti, a Turkish market leader of online food delivery services (purchase price: USD 589 million)
  • Abengoa on the market entry of subsidiaries in Germany
  • Shareholders of MailStore Software GmbH on the sale to Carbonite Inc.
  • Delivery Hero on the takeover of German market leader pizza.de
  • Shareholders of testhub GmbH on the sale of their shares to the American Applause App Quality Inc.

Publications

  • Gesellschaftsvertragliche Zuweisung des Einnahmen- oder Werbungskostenüberschusses einer vermögensverwaltenden GbR bei Gesellschafterwechsel während des Geschäftsjahres (Anmerkung zu BFH, Urt. vom 25.9.2018 – IX R 35/17), GWR 2019, 40
  • Gewerbesteuerpflicht für Gewinne aus der Veräußerung von Anteilen an einer Mitunternehmerschaft bei mittelbarer Beteiligung natürlicher Personen (Anmerkung zu BFH, Urt. Vom 19.7.2018 – IV R 39/10), GWR 2018, 423
  • Co-publisher of „Steuern im Notariat“ (2014-2015)
  • Ausgliederung von Pensionsverpflichtungen – Anschaffungskostenprinzip geht steuerlichen Passivierungsverboten vor, GWR 2013, 193 (together with Dr. Thomas Fox)
  • Wegfall der Unternehmeridentität bei kurzfristigem Ausscheiden aus einer Personengesellschaft, 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)
  • Keine Drittstaatenwirkung bei Mindestbeteiligungsquote von 10 % – kein Verstoß gegen Diskriminierungsverbote und kein „Treaty Override“ durch Schachtelstrafe, GWR 2012, 548 (together with Dr. Thomas Fox)
  • Anrechnungsmethode bei Einkünften aus einem in Spanien belegenen land- und forstwirtschaftlichen Betrieb, SteuK 2012, 217
  • Kein rückwirkender Wegfall des Freibetrags nach § 13a ErbStG a.F. für Erwerb von Anteilen an Personengesellschaft bei mehreren Umwandlungsvorgängen, GWR 2011, 224 (together with Dr. Thomas Fox)
  • Ringweise Anteilsveräußerungen und -erwerbe zur Verlustnutzung im Gesellschafterkreis grundsätzlich kein Gestaltungsmissbrauch, SteuK 2011, 147 (together with Stefan Süß)
  • Rückwirkende Aberkennung der Gemeinnützigkeit bei (verdeckten) Ausschüttungen des GmbH-Vermögens an steuerpflichtige Gesellschafter, GWR 2011, 49 (together with Felicitas Mayer-Theobald)
  • Keine Umqualifizierung von Lizenzzahlungen in abkommensrechtliche Unternehmensgewinne nach § 50d X 1 EStG, GWR 2010, 615 (together with Felicitas Mayer-Theobald)
  • Geschäftsführender Komplementär einer KG kann umsatzsteuerrechtlich unselbstständig sein, GWR 2010, 489
  • Abkommensrechtliche Qualifikation von Zinserträgen aus einer vermögensverwaltenden, aber gewerblich geprägten ausländischen Personengesellschaft, GWR 2010, 335 (together with Dr. Thomas Fox)
  • Schenkungsteuer bei disquotaler Kapitalerhöhung, GWR 2010, 205
  • Hinzurechnungsbesteuerung des AStG verstößt gegen Gemeinschaftsrecht – Schlussurteil „Columbus Container“ GWR 2010, 73 (together with Dr. Thomas Fox)
  • Aufgabe der sog. Theorie der finalen Betriebsaufgabe, GWR 2010, 49 (together with Dr. Thomas Fox)
  • Übergang des wirtschaftlichen Eigentums an Mitunternehmeranteil setzt rechtlich geschützte unentziehbare Erwerbsanwartschaft voraus, GWR 2009, 433 (together with Dr. Thomas Fox)
  • Steuerliche Aspekte von Gestaltungsmaßnahmen in der Krise, GWR 2009, 51 (together with Dr. Thomas Fox)
  • Gewerblicher Grundstückshandel: Keine Zurechnung von Objekten zwischen Schwesterpersonengesellschaften, 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)

Andreas Scheidle, LL.M.

Karlstr. 10
D-80333 Munich
Germany



T: +49 89 89 05 89-280
F: +49 89 89 05 89-299
scheidle@glns.de
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