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Tillman Kempf
Partner

Dr. Tillman Kempf

Rechtsanwalt, Tax Adviser

Languages
  • German
  • English
  • French
Social media

Tillman Kempf is a partner in the CMS Frankfurt office with 20 years of experience in structuring investment funds and providing tax advice to asset managers, institutional investors and family offices.

Practising as a lawyer and tax adviser, he has wide-ranging expertise in a variety of asset classes and fund types, including debt funds, renewable energy funds, real estate funds, ETFs, hedge funds and private equity funds, covering investment tax law, international tax law and regulation matters. Tillman also advises on tax compliance issues, in particular in cross-border fund structures, as well as on tax audits and disputes with the tax authorities. In addition, he provides advice on VAT to funds, banks and financial service providers.

Tillman has authored numerous articles on tax law.

Awards & Recognitions
01
  • Quote
    Listed for Tax Law
    Deutschlands beste Anwälte 2025 – Handelsblatt in Kooperation mit Best Lawyers
  • Quote
    „Oft empfohlen“ für Steuerrecht
    JUVE Handbuch Steuern, 2024
  • Quote
    „Oft empfohlen“ für Bank- und Finanzrecht
    JUVE Handbuch, 2024/2025
  • Quote
    Listed for Tax Law
    Deutschlands beste Anwälte 2024 – Handelsblatt in Kooperation mit Best Lawyers
  • Quote
    „Oft empfohlen“ für Bank- und Finanzrecht
    JUVE Handbuch, 2023/2024
  • Quote
    „Oft empfohlen“ für Finanzsteuern
    JUVE Steuermarkt, 2023
  • Quote
    Listed for Tax Law
    Deutschlands beste Anwälte 2023 – Handelsblatt in Kooperation mit Best Lawyers
  • Quote
    "deliberate and creative", client on both
    JUVE German Commercial Law Firms 2022 (GCLF)
  • Quote
    "Recommended" for Investment Funds and Asset Management
    JUVE German Commercial Law Firms 2022 (GCLF)
  • Quote
    „Neben der gesellschaftsrechtlichen und transaktionsbegleitenden Schnittstelle bespielt man außerdem die investmentrechtliche Schnittmenge. Hier zählt Tillman Kempf zu den zentralen Kontakten”
    The Legal 500 Deutschland, 2021
  • Quote
    „Oft empfohlen“ für Bank- und Finanzrecht
    JUVE Handbuch, 2022/2023
  • Quote
    "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
  • Quote
    "Tillman Kempf has provided outstanding technical support on several international transactions.", client
    The Legal 500 EMEA, 2022

Publications

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

Memberships & Roles

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

Education

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