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Andreas Gerten

Dr. Andreas Gerten, LL.M. (NYU)

Counsel
Rechtsanwalt, Tax Adviser, Attorney-at-law

CMS Hasche Sigle
Nymphenburger Straße 12
80335 Munich
Germany
Languages German, English

Andreas Gerten advises medium-sized companies as well as international groups on German and international company taxation with a focus on the tax structuring of corporate transactions, mainly in the real estate sector and a cross-border context. With special expertise in international tax law, he regularly advises his clients on foreign tax relations, European tax law and double taxation.

Andreas has extensive know-how in the area of transfer pricing. His experience includes revision of transfer pricing systems, transfer pricing documentation and tax audit assistance. He also represents his clients in tax disputes with fiscal authorities and in tax litigation.

Prior to joining CMS in 2013, Andreas worked for three years as a research assistant at the Max Planck Institute for Tax Law and Public Finance.

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Education


  • 2017: Admitted as a tax adviser
  • 2012: Admitted as a lawyer
  • 2008: Admitted as Attorney-at-Law (New York)
  • 2014: PhD, University of Cologne
  • 2012: Second state examination in law
  • 2010 - 2012: Trainee lawyer in Munich
  • 2006 - 2007: LL.M. program in International Taxation at New York University
  • 2005: First state examination in law
  • 2000 - 2005: Law studies at the University of Muenster
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Memberships


  • International Fiscal Association
  • Deutsche Steuerjuristische Gesellschaft (German tax lawyers‘ association)
  • Arbeitsgemeinschaft der Fachanwälte für Steuerrecht (Working group of certified lawyers for tax law)
  • American Bar Association
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Publications


  • Debt and Equity in Domestic and International Tax Law - A Comparative Policy Analysis, British Tax Review 2014, S. 146-217 (with W. Schön et al.)
  • Angemessenheit und Steuern - Verdeckte Einkommensverwendung bei Kapitalgesellschaften im internationalen Vergleich, Peter Lang Verlag, Frankfurt am Main 2014
  • Vorbereitung und Umsetzung von Teilverkäufen, in: CMS Hasche Sigle (Editor), Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz, Stuttgart 2013, p. 33-55
  • Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht der USA, in: W. Schön (Editor), Eigenkapital und Fremdkapital, Steuerrecht – Gesellschaftsrecht – Rechtsvergleich – Rechtspolitik, Berlin 2013, p. 775-833, together with M. Haag and D. Kornack
  • Die Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage: (R)Evolution der Konzernbesteuerung? IStR 2008, p. 377-392, together with Prof Richard D. Pomp, Hartford, Connecticut
  • A Report On The OECD Discussion Draft on Business Restructurings, 53 Tax Notes International, p. 997-1014 (March 16, 2009), together with A. Bullen, Oslo and B. Stürzlinger, Vienna
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Expertise

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05/11/2020
CMS ad­vises In­vesco Real Es­tate on sale of Prime Four port­fo­lio to REAL...
Mu­nich – Glob­al prop­erty in­vest­ment man­ager In­vesco Real Es­tate has sold the Prime Four res­id­en­tial port­fo­lio with loc­a­tions in Ber­lin, Dresden, Frank­furt and Co­logne to Real I.S. The port­fo­lio com­prises...
02/11/2020
CMS ad­vises Plastic Om­ni­um on es­tab­lish­ment of Joint Ven­ture with El­ringK­linger
Dus­sel­dorf/Vi­enna - In or­der to drive for­ward the de­vel­op­ment of hy­dro­gen mo­bil­ity, the two auto­mot­ive sup­pli­ers El­ringK­linger and Plastic Om­ni­um will cre­ate a joint ven­ture for the de­vel­op­ment and large-scale...
15/07/2020
CMS ad­vises strategy con­sult­ing firm So­lon on transat­lantic mer­ger with...
Mu­nich – CMS has ad­vised So­lon Man­age­ment Con­sult­ing and Alt­man Vil­andrie & Com­pany on their mer­ger to form Alt­man So­lon. The mer­ger gives rise to the world’s largest strategy con­sultancy fo­cus­ing...
13/03/2020
In­ter­na­tion­al CMS team ad­vises Transat­lantic Re­in­sur­ance Com­pany on cor­por­ate...
Mu­nich – The New York based re­in­surer Transat­lantic Re­in­sur­ance Com­pany (TransRe) has re­or­gan­ized its European cor­por­ate struc­ture. TransRe Europe S.A. is re­gistered in Lux­em­bourg after the cross-bor­der...
28/06/2019
CMS ad­vises In­vesco Real Es­tate on ac­quis­i­tion of Frank­furt of­fice com­plex...
Mu­nich – Glob­al real es­tate in­vest­ment man­ager In­vesco Real Es­tate (In­vesco) has ac­quired the Frank­furt of­fice com­plex Die Welle for a pur­chase price of EUR 620 mil­lion. The vendor is Axa In­vest­ment...
19/11/2018
CMS ad­vises share­hold­ers in soft­ware se­cur­ity start-up Pro­tec­ted Net­works...
Mu­nich – High-Tech Gründer­fonds, Mile­stone Ven­ture Cap­it­al and the com­pany’s founders have sold their shares in Pro­tec­ted Net­works to Sol­ar­Winds. The Ber­lin-based start-up was es­tab­lished in 2009...
12/02/2014
CMS Hasche Sigle ad­vises In­vesco on ac­quis­i­tion of Prager Car­rée
Mu­nich – In­vesco Real Es­tate (IRE) has ac­quired the Prager Car­rée hous­ing pro­ject in Dresden from Re­vital­is Real Es­tate AG. The 6–7-storey Quart­i­er Prager Car­rée oc­cu­pies a prime loc­a­tion in Dresden...