Home / People / Dr. Thomas Link
Thomas Link

Dr. Thomas Link

Partner
Rechtsanwalt, Tax Adviser

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

Thomas Link is a tax law expert who works out of our Frankfurt office. He heads the international CMS transactional tax practice and advises German and international companies on all aspects of tax law, in particular in the context of M&A transactions and restructurings as well as in relation to real estate transactions.

His clients include German and international companies, asset managers, financial institutions and numerous companies in the real estate sector that he advises on all tax aspects, including acquisitions, restructurings, debt and equity financing or structured financing.

Before starting his career as a legal advisor, Thomas worked for an insurance company as well as for a large German bank in Frankfurt, Madrid and New York. After an internship with Walter, Conston, Alexander & Green in New York, he joined CMS in 1992. In 1996, he spent one year with Deutsche Bank in New York and upon his return, was made partner in 1997.

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Relevant experience


Corporate/Company Transactions/Restructurings

  • Novatec AG (renewable energy company) | Tax structuring in connection with a joint venture with ABB for a photovoltaic R&D company.
  • Veolia Transport (international transportation company) | Tax advice in connection with the formation of a joint venture (between Veolia and Transdev).
  • Infraserv (German industrial park) | Tax structuring for the implementation of the development of a waste incineration plant.
  • DPV (consumer products company) | Tax advice in connection with the restructuring of seven European subsidiaries.
  • Total SA (French petrol chemical company) | Tax advice in connection with the restructuring of the German chemicals business.
  • Ilim Timber (international timber company) | Tax structuring of the acquisition of German sawmill owning companies via a Russian company.
  • Punch International | Advice on and structuring of the acquisition of ATS.
  • CEF Holding GmbH (international distributor of electronic products) | Advice on cross-border restructurings.
  • BTG (French manufacturer of medical products) | Advice on and structuring of the planned acquisition of a German manufacturer of medical products.
  • Ariston Thermo Spa (Italian industrial company) | Legal and tax advice for the restructuring of its European group companies.
  • Swissport (Swiss airport operator) | Tax advice on the restructuring and sale of German group companies.
  • Michelin (French industrial company) | Legal and tax advice on the acquisition of a German tyre wholesaler.
  • Deutsche Beteiligungs-AG (German private equity fund) | Tax advice on the acquisition of an international packaging company.

Acquisition and Financing of Real Estate

  • CB Richard Ellis InvestorsAdvice on and structuring of the acquisition of several real estate portfolios.Structuring and realisation of the acquisition of real estate with following project development of three logistic centres in Germany. Restructuring and integration of three German/Dutch/Belgian real estate portfolios.
  • Inovalis Tax structuring in connection with acquisition and financing of real estate portfolio in Germany for a group of investors from the Middle East. Tax structuring in connection with acquisition and financing of real estate portfolio in Bremen.
  • Inovalis/Bader Amar | Tax structuring in connection with acquisition and financing of four German real estate assets in Munich, Dresden, Poing and Radebeul.
  • Centuria/Gulf Finance House | Tax structuring in connection with the acquisition of two real estate and non-performing loans portfolios in Germany under a Murabaha structure.
  • Centuria/Qatar Islamic Bank | Tax structuring in connection with the acquisition of two real estate and non-performing loans portfolios in Germany under a Murabaha structure.
  • Accor Hotellerie | Tax structuring of sale and lease-back of a portfolio of 72 hotels/tax due diligence.
  • Perella Weinberg Partners Tax advice on the acquisition of mfi AG (manager of shopping centres). Ongoing tax consultancy on shopping centre management issues. Tax structuring of acquisition of Ruhr-Park shopping centre.Tax structuring of a majority participation in Paunsdorf shopping centre via mfi AG.German tax structuring of Luxembourg real estate fund.Tax structuring of acquisition of the Gropius shopping centre in Berlin.Tax structuring for joint venture between Teachers Insurance and Annuity Association of America and mfi.Tax advice and structuring of sale of Ruhr-Park shopping centre.Tax advice and structuring of sale of shares in mfi AG.Tax advice and structuring in connection with the restructuring of Ruhr-Park and mfi.Tax structuring of acquisition of Tacheles property in Berlin.Tax structuring of property development for Marieninsel property in Frankfurt.
  • Aareal Bank | Tax Structuring of acquisition of a distressed logistics centre in Russia.
  • Prevprop Sarl | Tax advice on several real estate transactions in Germany.
  • MGPA | Tax structuring of acquisition of real estate portfolios consisting of commercial and office buildings.
  • SCOR Rückversicherung Deutschland SE | Tax advice on the acquisition of the new headquarter in Cologne.
  • Bouygues Immobilier | Tax advice on the restructuring of real estate companies in Germany.
  • Tishman Speyer | Tax advice on the acquisition of an office building in Frankfurt.
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Education


  • Since 1996: Tax advisor
  • Since 1992: Lawyer
  • 1991: PhD (Doctor iuris utriusque) in Würzburg
  • Trainee lawyer in Higher Regional Court district of Bamberg
  • Law studies at the University of Würzburg
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Memberships


  • IFA
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Publications


  • Introduction of interest barrier since 2008, Real Estate Magazin, Heft 5 2007
  • According to the principles of the Islamic Law, FAZ 2006, p. 51
  • US-Cross Border Leasing - Tschüss, du gute alte Zeit, Immobilien Zeitung 2004
  • Interstate Banking? Die geographische Expansion von US-Banken, Shaker Verlag Aachen 1996
  • Rückgewährpflicht einer Bank für Einlagen bei ihrer Auslandsfiliale, Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) Heft 3, 1993, p. 153 f
  • US-Reform benachteiligt Auslandsbanken, Die Bank, Heft 6 1991, p. 300 f
  • Vorstoß der US-Regierung zur Bankenreform, Die Bank Heft 3 1991, p. 132 f
  • Withholding Taxes: Two Varieties in Germany, International Tax Review, 1991, p. 15 f
  • US-Privatplatzierungen erleichtert, Die Bank, Heft 11 1990, p. 643 f
  • New Yorker Gerichte stellen Werthaltigkeit von Letters of Credit in Frage, Die Bank, Heft 6 1990, p. 339 f
  • Germany grapples with unifying its tax system, International Tax Review 1990, p. 10 f
  • Abbau der Beschränkungen der US-Banken, Zeitschrift für das gesamte Kreditwesen, Heft 10 1989
  • Erweiterte Emissionsbefugnisse für U.S. Geschäftsbanken, Die Bank, Heft 5 1989
  • Grundzüge des amerikanischen Bankrechts, Zeitschrift für Vergleichende Rechtswissenschaften, Heft 2 1989
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Lectures list


  • "Islamic Financing - Sharia-konforme Immobilienfinanzierungen", Baubild AG Property Lunch, Frankfurt/Main, Düsseldorf, München, Hamburg, Berlin, 2006
  • “Taxation of Cross-Border-Investments in Germany”, Amsterdam, 2003
  • "US-Cross Border Lease Transactions - Contractual Risk Minimisation", Leipzig, 2003
  • "Tax and Accounting Aspects of Defeasance in US-Cross Border Lease Transactions", Steamboat Springs, Colorado, 2003
  • "Structuring Cross Border Investments", Rom, 2002
  • "Stock option plans in Europe", Atlanta/USA 2001
  • "Act amending tax law 2000", Frankfurt 2000
  • "Credit institutions in criminal proceedings relating to tax law against clients", 1998
  • "Taxation of employees' incentive plans", Frankfurt 1997
  • "Bankers' privilege and investigations by tax authorities", Munich 1997
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16/04/2020
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23/12/2019
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A CMS team headed by lead part­ner Jo­hanna Hof­mann ad­vised Aviva In­vestors on all real es­tate, tax and com­pet­i­tion-re­lated as­pects as well as on the leg­al struc­tur­ing of the fin­an­cing. This is the first time that Aviva has re­lied on the ex­pert­ise of the Fr
04/12/2019
CMS ad­vises lis­ted real es­tate com­pany DIC As­set on ac­quis­i­tion of land­mark...
A CMS team headed by lead part­ner Hein­rich Schirmer ad­vised DIC As­set on all leg­al as­pects of the ac­quis­i­tion...
27/09/2019
CMS ad­vises Com­merz Real on the largest Ger­man real es­tate trans­ac­tion...
Com­merz Real AG has ac­quired the Mil­len­ni­um port­fo­lio from Gen­er­ali Lebens­ver­sicher­ung AG for its open-ended real es­tate fund Haus­in­vest. The port­fo­lio com­prises 49 of­fice, res­id­en­tial and re­tail prop­er­ties with a total rent­al area of over 352,000 square
10/09/2019
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A CMS team headed by lead part­ner Dr Hendrik Hirsch and coun­sel Chris­ti­an Schubert ad­vised Zep­pelin Rent­al GmbH on all leg­al as­pects of the ac­quis­i­tion...
13/09/2018
CMS ad­vises Au­gur on sale of Ver­itas Group to La Française
French as­set man­ager Groupe La Française has ac­quired 100% of the shares in the Ver­itas Group, which has as­sets un­der man­age­ment of around EUR 8 bil­lion.
02/08/2018
CMS ad­vises Circle Me­dia Group on land­mark ac­quis­i­tion of lead­ing European...
A CMS team cov­er­ing six jur­is­dic­tions and eight of­fices has ad­vised Circle Me­dia Group B.V. on its ac­quis­i­tion of lead­ing print­ing group, CPI, to cre­ate the largest in­de­pend­ent European group in the de­liv­ery of print and me­dia cap­ab­il­ity.
28/03/2018
CMS ad­vises Beth­mann Bank on re­lo­cat­ing its headquar­ters to Frank­furt’s...
Frank­furt-based Beth­mann Bank is set to be­come the an­chor ten­ant in Frank­furt’s Mari­en­for­um, oc­cupy­ing some 8,000 square metres of of­fice space. The bank, which is part of the Dutch ABN AMRO group, will re­lo­cate to the new premises in the first quarter of
26/02/2018
CMS ad­vises VTB Group on the mer­ger of its European op­er­a­tions un­der a...
On Decem­ber 29, 2017, VTB Group com­pleted the re­align­ment of its European op­er­a­tions...
27/07/2017
CMS ad­vises Swiss fin­an­cial ser­vices pro­vider SIX on ac­quis­i­tion of Frank­furt-based...
SIX Pay­ment Ser­vices has ac­quired the Frank­furt-based deb­it card net­work op­er­ated by VÖB-ZVD Pro­cessing GmbH, a sub­si­di­ary of Deutsche Post­bank AG...