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Portrait of Tillman Kempf

Dr. Tillman Kempf

Rechtsanwalt, Tax Adviser

CMS Hasche Sigle
Neue Mainzer Straße 2–4
60311 Frankfurt
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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Memberships & Roles

  • Deutsch-Schweizerische Juristenvereinigung e.V. (DSJV)
  • Forum Kapitalmarktinstrumente - Kapitalmarktfinanzierung e.V.
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  • Kempf/Müller, Überblick über das neue Investmentsteuergesetz, SteuK 2016, p. 517
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  • PhD at the University of Hamburg
  • Law studies at the Universities of Mannheim, Geneva and Heidelberg
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17 April 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...
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...
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...
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...
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...
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...
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 July 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 August 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...
Her­ings­dorf pier on Use­dom changes hands with sup­port from CMS
Co­logne – Her­ings­dorf pier on the is­land of Use­dom has been sold by its cur­rent own­er, a prop­erty com­pany op­er­ated by Mu­nich-based firm Li­tos Im­mob­i­li­en AG. Kri­ton Im­mob­i­li­en Ser­vice GmbH of Mu­nich...
Re­form of Ger­man in­vest­ment tax­a­tion | Tax Con­nect Flash
Re­form of Ger­man in­vest­ment tax­a­tion – Draft le­gis­la­tion pub­lished Last week, the Ger­man Min­istry of Fin­ance made avail­able a dis­cus­sion draft of an In­vest­ment Tax­a­tion Re­form Act (In­vest­ment steuer­re­formge­setz...
CMS Ad­vises Uni­on In­vest­ment in Takeover of In­vest­ment Com­pan­ies of Aus­tri­an...
Vi­enna/Ham­burg - Uni­on As­set Man­age­ment Hold­ing AG (Uni­on In­vest­ment) ac­quired 100 per­cent of shares in Volks­bank In­vest Kapit­alan­lagegesell­schaft m.b.H (VB In­vest) as well as 94.5 per­cent of shares in...