Carsten Heinz is co-head of Noerr’s Tax & Private Clients practice group and is also a member of the Private Equity practice group. His areas of practice include transaction tax law as well as advising on national and cross-border group reorganizations and family offices as well as family businesses and their shareholders on special tax situations. His clients are from the automotive, road construction, financial, private equity, insurance and public sectors. Carsten is a lecturer in reorganization tax at the Freie Universität of Berlin.
Projects
- Guarantor lenders on the successful conclusion of a new financing agreement with STEAG
- Gegenbauer on the merger with Apleona
- Daimler Truck on the conclusion of a cooperation agreement with DEUTZ for the development and marketing of engines in the heavy-duty sector
- Schwarz Group on the acquisition of Erfurter Teigwaren GmbH
- KKR portfolio company Exact Group B.V. on the acquisition of weclapp SE
- Activum in the context of transaction-related tax advice in relation to investments and disposals in German real estate (single asset such as platform transactions)
- Patron Capital in the context of transaction-related tax advice in relation to investments and disposals in German real estate (single asset such as platform transactions)
- Instone Group AG regarding IPO on the stock exchange in Frankfurt including post and pre-IPO reorganization
- trivago regarding the IPO on the NASDAQ in New York (2016)
- Schwarz Group on the acquisition of Ferrovial's waste management business in Spain and Portugal and on the acquisition of parts of SUEZ's waste management and recycling business
- Robert Bosch GmbH, ExxonMobil Deutschland, JTI Germany, Meritor Germany (each) on the reorganisation and outsourcing of their pension obligations to pension companies
- Steag New Energies in an international structured bidding process regarding companies in the energy and renewable energy sector
- Bundesministerium der Finanzen (Federal Ministry of Finance) regarding the unwinding of Bundesanstalt für vereinigungsbedingte Sonderaufgaben (Federal Agency for Special Tasks) and its subsidiaries
- Cemex regarding an asset swap with Holcim group throughout Europe
- ARAG SE regarding the sale of their life insurance business
Distinctions
- Highly recommended for Corporate Tax, Transaction Tax and Tax Disputes, JUVE Handbook Tax (2024)
- Recognised in various directories: Recommended for Tax law, Handelsblatt Best Lawyers (2024); Recommended for Tax law, The Legal 500 Germany (2024); Recommended as a leading expert in Tax law, Chambers Europe (2023); Highly recommended for Corporate Tax, Transaction Tax and Tax Disputes, JUVE Handbook Tax (2023)
- "Carsten Heinz is a well-regarded figure in the market, noted for his work in providing tax advice to clients in relation to M&A transactions and restructurings.", Chambers (2023)
- Carsten Heinz is a well-regarded figure in the market, noted for his work in relation to M&A transactions and restructurings”, Chambers (2022)
- „The team led by Carsten Heinz pursues a holistic approach that makes economic understanding the core of tax structuring advice.”, “ Carsten Heinz has the very rare gift among tax lawyers of being able to convey the difficult subject matter and proposed solutions in an understandable way so that clients are empowered to make decisions. His calmness and razor-sharp precision in negotiations are impressive.“, The Legal 500 Germany (2023)
- "Great expertise and commitment", The Legal 500 Germany (2022)
- "Tax expert Carsten Heinz, who is regarded as 'pragmatic, practical and knowledgeable'", The Legal 500 Germany (2019)
Insights
Career
Business Administration studies and doctorate at the University of Bayreuth
Founding partner of a corporate law firm in Düsseldorf focusing on transactions and structuring
At Noerr since 2009
Admitted to the Munich Chamber of Tax Advisors
Memberships
- Member of IAFEI International Tax Commitee and of several independent international groups of tax lawyers
- FORUM Transaktionen im Steuerrecht / FORUM Transactions in Tax Law
- Chamber of Tax Consultants Munich
Publications
- Die Option zur Körperschaftsbesteuerung im Familienunternehmen (with Sebastian Leidel), in: RFamU 2022, pp. 147 et seq.
- Global Executives as Permanent Representatives in Germany - Tax Risks for Foreign Businesses (with Sebastian Leidel), in: European Taxation 2019, No. 10, pp. 503 et seq.
- Ergebnisabführungsverträge: Variable Ausgleichszahlungen als Gefahrenquelle, in: GStB 2018, pp. 62 et seq.
- Intellectual Property als Werkzeug der Steueroptimierung, in: Kraft/Striegel, WCLF Tax und IP Gesprächsband 2017
- Reaktion der Verwaltung zur gewerbesteuerlichen Schachtelprivilegierung im Organkreis (with Peter Scheuch), in: PlStB 2016, p. 212 et seq.
- Intellectual Property als Werkzeug der Steueroptimierung bei M&A-Transaktionen, in: WCLF Tax und IP Gesprächsband 2016, pp. 151 et seq.
- Geplante Änderungen für „Finanzunternehmen“ – Fluch oder Segen für die Beratungspraxis? (with Dr. Florian Schiefer), in: GStB 2016, p. 280 et seq.
- § 8b Abs. 5 KStG erhöht nicht den Gewerbeertrag bei Dividendenbezug durch eine Organgesellschaft (with Peter Scheuch), in: PIStB 2015, pp. 213 et seq.
- DBA-Schachtelprivileg – § 8b Abs. 5 KStG auf abkommensrechtlich freigestellte Dividenden grundsätzlich anwendbar (with Peter Scheuch), in: PIStB 2015, pp. 37 et seq.
- Mehrere Orte der Geschäftsleitung im Ausnahmefall denkbar (with Peter Scheuch), in: PIStB 2015, pp. 123 et seq.
- Grenzüberschreitende Organschaft – offene Fragen auch nach Anpassung von § 19 KStG durch das Kroatien-AnpG (with Peter Scheuch), in: IStR 2014, pp. 915 et seq.
- Taxation of multi-tier German corporate structures – important changes with respect to German tax groups and dividend taxation (with Christian Garz), in: The Euromoney Corporate Tax Handbook 2014, pp. 47 et seq.
- German inbound investment in corporations – potential significant changes and developments in German tax law for corporate investors (with Cchristian Garz), in: The Euromoney Corporate Tax Handbook 2013, pp. 48 et seq.
- Abspaltung unter Verzicht auf die Ausgabe von Gesellschaftsrechten – Gesamtrechtsnachfolge in Form eines Asset Deals (with Timo Wilke), in: GmbHR 2012, pp. 889 et seq.
- Internationale Umstrukturierungen, Steuern bei Umwandlungen (with Lutz Enno Werner), in: Euroforum, Steuern bei Umwandlungen (written management course in twelve sessions), lesson 10, Düsseldorf, issue 2012
- German inbound investment – recent developments in German tax law and tax structuring opportunities (with Christian Garz), in: The Euromoney Corporate Tax Handbook 2012, pp. 66 et seq.