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Dr. Tillman Kempf

Partner
Rechtsanwalt, Tax Adviser

CMS Hasche Sigle
Neue Mainzer Straße 2–4
60311 Frankfurt
Germany
Languages German, English, French

Tillman Kempf is a lawyer, tax advisor and partner in our Frankfurt office. He has more than ten years of experience in advising German and international asset managers in the field of investment taxation.

He has special expertise in the cross-border structuring of open-ended and closed-ended funds of different asset classes and also advises investors on the tax implications of their investments in funds and other financial instruments. Tillman furthermore advises on tax compliance for funds distributed in Germany and he advises banks and other financial institutions on VAT.

As an expert in his field, he has authored numerous tax law articles and is a regular contributor to a tax journal.

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„Oft empfohlen“ für Bank- und Finanzrecht

JUVE Handbuch, 2023/2024

Listed for Tax Law

Deutschlands beste Anwälte 2023 – Handelsblatt in Kooperation mit Best Lawyers

"deliberate and creative", client on both

JUVE German Commercial Law Firms 2022 (GCLF)

"Recommended" for Investment Funds and Asset Management

JUVE German Commercial Law Firms 2022 (GCLF)

"I consider Tillman Kempf to be a trusted advisor who is always willing to discuss a difficult technical issue with me at short notice and will always put me in touch with another competent partner at CMS if it is outside his personal area of expertise.", client

The Legal 500 EMEA, 2022

"Tillman Kempf has provided outstanding technical support on several international transactions.", client

The Legal 500 EMEA, 2022

Memberships & Roles

  • Deutsch-Schweizerische Juristenvereinigung e.V. (DSJV)
  • Forum Kapitalmarktinstrumente - Kapitalmarktfinanzierung e.V.
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Publications

  • Kempf/Müller, Überblick über das neue Investmentsteuergesetz, SteuK 2016, p. 517
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Education

  • PhD at the University of Hamburg
  • Law studies at the Universities of Mannheim, Geneva and Heidelberg
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Feed

28/07/2023
Encavis AG helps drive expansion of renewable energy in Germany with aid...
Frankfurt/Main – CMS has advised MDAX-listed wind farm and solar plant operator Encavis AG (“Encavis”) on a joint venture with Freiburg-based energy utility badenova AG & Co. KG (“baden­ova”)...
04/05/2023
CMS Annual Tax Conference 2023
We are delighted to invite you to attend our annual CMS Tax Conference 2023.   Our special guest speaker Prof. Dr. Werner Haslehner, University of Luxembourg, will describe how the EU tax environment has evolved over the past few years and how Luxembourg is dealing with EU initiatives and developments in terms of economic substance.   A panel of CMS experts will then discuss the position of foreign jurisdictions when it comes to analyse the economic substance of intermediate Luxembourg holding companies, taking into consideration notably the notion of beneficial ownership and the future requirements to be imposed by ATAD 3.   Towards the end of the conference you will have the opportunity to continue discussions and meet with CMS experts in tax law from across Europe during a drink on the amazing rooftop of the conference venue "SixSeven". Agenda 16:30 - 17:00:  Registration & welcome drinks17:00 - 17:05 : Welcome - Frédéric Feyten, Managing Partner CMS Luxembourg17:05 - 17:30: Opening Keynote - Prof. Dr. Werner Haslehner, University of Luxembourg17:45 - 18:30: Roundtable dis­cus­sion: Mod­er­ated by Frédéric Feyten (CMS Lux­em­bourg)Ag­nès de l'Estoile-Campi (CMS France)Tillman Kempf (CMS Germany)Carlo Gnetti (CMS Italy)Diego de Miguel Hernando (CMS Spain)Anna Burcher (CMS UK)from 18:30: Networking drinks
13/06/2022
CMS advises Hauck & Aufhäuser Innovative Capital on structuring crypto...
Düs­sel­dorf/Frank­furt/Main – Hauck & Aufhäuser Innovative Capital Kapit­al­ver­wal­tungs­gesell­schaft mbH (HAIC), a subsidiary of Hauck Aufhäuser Lampe Privatbank AG, has launched its own open-ended special...
17/04/2020
Potential Impact of the ATAD Implementation Act on Fund Structures
Despite the Corona crisis, the German Ministry of Finance has submitted a revised bill to implement the Anti-Tax Avoidance Directive ("ATAD-Um­set­zungsG") to the other government ministries for approval...
11/09/2019
Private Health Insurance Association advised by CMS on establishing venture...
Frankfurt/Main – Germany’s Private Health Insurance Association (PKV) has launched the “heal capital” venture capital fund together with Berlin-based digital health investors Heartbeat Labs and...
08/07/2019
First private VC fund in former East Germany: CMS advises on launch of...
Frankfurt/Main / Leipzig – Smart Infrastructure Ventures Fund I GmbH & Co KG, which describes itself as the first private venture capital fund in the former East Germany, has been formally launched...
19/06/2019
CMS advices investment firm Peakside on blockchain-based real estate fund
Munich – Peakside Capital Advisors AG launched a real estate fund via the funds-as-a-ser­vice blockchain platform ScalingFunds, operated by Brickblock Digital Services GmbH. The Luxembourg domiciled...
15/01/2019
CMS acts as transaction counsel on sale of Aachen police HQ to investor...
Co­logne/Düs­sel­dorf – As the developer of the project, HOCHTIEF PPP Solutions has sold the new police headquarters in Aachen to a group of institutional investors. Construction was handled by HOCHTIEF...
06/04/2018
CMS advises DIC Asset AG on successful onward sale of DIC HighStreet Balance...
Frankfurt/Main – SDAX-listed real estate company DIC Asset AG has for the first time re-sold a fund under its management by selling units to Swiss Life Deutschland. The parties agreed not to disclose...
14/11/2017
IVG advised by CMS Germany on successful sale of TRIUVA to PATRIZIA
Düsseldorf – Bonn-based financial holding company IVG Immobilien AG (“IVG”) has sold its shares in TRIUVA Kapit­al­ver­wal­tungs­gesell­schaft mbH (“TRIUVA”) to PATRIZIA Immobilien AG of Augsburg...
20/07/2017
German Investor Requirements for Real Asset Funds
The second of our on-going series of fund manager roundtables looked at various ways in which fund managers can accommodate the particular quirks of German institutional investors. We have picked out...
31/08/2016
EU Anti Tax Avoidance Directive: Impact on Investment Funds
EU Member States recently reached an agreement on the EU Anti Tax Avoidance Directive 2016/0011 (the “Dir­ect­ive”). The Directive is aimed at tax planning practices currently widely used by multinational...