Florian Lechner
Partner
Florian has more than 25 years of experience advising international companies, banks and financial investors on tax matters relating to M&A, private equity and structured finance transactions as well as financial products and alternative investments.
Expertise
Industries
Experience
Representative matters
Corestate Capital Holding S.A., an investment manager and co-investor with €13.2 billion of core assets under management, on its successful restructuring.
PAI Partners on the acquisition of a majority stake in Infra Group, a service provider in the infrastructure sector.
Nimbus on the sale of Extrusuion Technology Group to Davis-Standard LLC.
Palero on the acquisition of Tech Power Electronics Group from Schwa-Medico Group.
Numerous domestic and international financial institutions on contentious and ongoing tax matters related to their equities and derivatives transactions.
Published Work
- Publication "Status quo: fund structures and CFC taxation", RdF 2023, 47
- Publication “"Fund structures and CFC taxation – update to RdF 2023, 47", together with T. Spranger, RdF 2023, 47
- Publication "Federal Tax Court: ruling on exit taxation in case of securities lending (ruling dated 23 November 2022, I R 52/19]", RdF 2023, 233
- Publication "Federal Tax Court: ruling on tax balance sheet treatment of contributions under the leasing residual value model (ruling dated 13 September 2023 – XI R 20/20)", BB 2024, 496
Speaking Engagements
- Lecture at seminar Steuergipfel 2023 #NextGeneration on “Überblick: Aktuelle Entwicklungen bei Finanzierungstransaktionen / Substanz“ [Overview: current developments regarding financing transactions / substance], together with G. Breuninger, Düsseldorf, March 2023
- Seminar on taxation of Joint Ventures, Forum Transaktionen im Steuerrecht, together with H. Weber, Frankfurt, June 2023
- Lecture at annual withholding tax seminar of the German Foreign Banking Association on “KESt-Erstattungsanträge im Aktienhandelsgeschäft und wirtschaftliches Eigentum“ [WHT reclaims relate to stock trading and tax ownership”, together with L. Exner, Frankfurt, September 2023
- Online seminar “Hinzurechnungsbesteuerung und Fondsstrukturen nach dem neuen BMF-Schreiben“ [CFC taxation and fund structures accordin to the new administrative guidance], together with T. Spranger, September 2023
Leadership Positions And Professional Affiliations
- Verband der Auslandsbanken: Member of the Capital Gains Tax Expert Advisory Board
- Forum Kapitalmarktinstrumente - Kapitalmarktfinanzierung e.V. - Member of the Executive Board
- Forum Transaktionen im Steuerrecht e.V. - Member
Qualifications
Admissions
Academic
Second German Law Degree, State of Bavaria, Germany, 1998
First German Law Degree, University of Munich, Germany, 1995