Lorenz Haselberger

Lorenz Haselberger

Partner

Email

lorenz.haselberger@aoshearman.com

Phone

+1 212 848 7122

Offices

New York

Links

LinkedIn

V-CARD

Lorenz is a transactional tax generalist whose practice focuses on the taxation of financial institutions and instruments, domestic and cross-border mergers and acquisitions, inbound investments, financings and debt restructurings and capital markets transactions.

He regularly advises major financial institutions, sovereign investors, hedge funds, private equity funds and domestic and multinational companies and is ranked in Legal 500 USA as a next-generation partner.

He is a member of the Executive Committee of the New York State Bar Association Tax Section, Chair of the Financial Institutions and Products Committee of the American Bar Association and a member of Tax Forum.

From 2012 to 2013, he served as a judicial clerk to the Honorable Patrick Higginbotham on the U.S. Court of Appeals for the Fifth Circuit.

Experience

Representative matters

  • Intercontinental Exchange, Inc. in connection with its $13.1 billion merger with Black Knight, Inc. and in various other transactions. 
  • Mubadala in its acquisition of a majority interest in Fortress Investment Group.
  • Mubadala in the expansion of its global partnership with Apollo to support the Apollo Capital Solutions business and in various other investments and transactions.
  • JetBlue Airways Corp. in its terminated acquisition of Spirit Airlines for approximately $3.8 billion.
  • Brazilian airline Azul S.A. in connection with a comprehensive $2.25 billion debt restructuring.
  • Boston Scientific Corporation in its $1.75 billion acquisition of Baylis Medical Company Inc.
  • U.S. private equity firm in connection with various stock and asset acquisitions, dispositions and tax-free reorganizations.
  • Various major U.S. hedge funds and U.S. and non-U.S. family offices in connection with inbound equity, derivative and credit investments and general tax planning.

Published Work

  • Haselberger, Lorenz and Romanova, Elena, (2024) “Report on Proposed Regulations Identifying Basket Contract Transactions as Listed Transactions”, New York State Bar Association Tax Section
  • Haselberger, Lorenz, and Shulman, Michael (2024) “Holding Nothing Back: Everything We Know About Withholding on Derivatives”, Tax Notes Federal
  • Haselberger, Lorenz, (2023) “Report on Notice 2023-27 and Nonfungible Tokens (NFTs)”, New York State Bar Association Tax Section
  • Shulman, Michael and Haselberger, Lorenz, (2022) “Report on Cryptocurrency and Other Fungible Digital Assets”, New York State Bar Association Tax Section
  • Goodman, Corey and Haselberger, Lorenz, (2020) “Stop BEATing Up Your Brother-Sister”, Tax Notes Federal
  • Goodman, Corey and Haselberger, Lorenz, (2020) “Stop BEATing Up Your Brother-Sister, Part 2”, Tax Notes Federal
  • Haselberger, Lorenz, (2013) “Toward a Regulatory Solution to FLP-Driven Transfer-Tax Avoidance”, Harvard Law Review

Speaking Engagements

  • Panelist, Stock Buyback Tax, Box Spread ETFs, Tax Issues in Private Credit and Intercompany Lending/Implicit Support, Wall Street Tax Association 2024 Spring Tax Conference, May 2024
  • Panel Chair, Tax Considerations for Cryptocurrency and Other Digital Assets, NYSBA Tax Section 2024 Annual Meeting, January 2024
  • Moderator, Big Bad Debt: The Application of Sections 166 and 165 to Intercompany Financings, ABA 2023 Fall Tax Meeting, October 2023
  • Panelist, Withholding and Reporting, Institute of International Bankers Annual Tax Seminar, September 2022
  • Panelist, International Tax Issues Surrounding Digital Assets, International Tax Institute, June 2022
  • Panelist, Section 1446(f), Crypto Liquidity Pools, ESG Derivatives and Legislative Update, Wall Street Tax Association 2022 Spring Tax Conference, May 2022
  • Moderator, Recent Developments in the Taxation of Digital Assets, ABA 2022 May Tax Meeting, May 2022
  • Panelist, NFTs, DeFi Transactions and Other Virtual Currency Transaction Issues, ABA 2022 May Tax Meeting, May 2022
  • Panelist, Crypto and Digital Assets – Tax Considerations for Financial Institutions and Investors, ABA 2021 Fall Tax Meeting, September 2021
  • Panelist, Crypto and Digital Assets – Tax Considerations for Financial Institutions and Investors, AR Bar Association Mid-Year Meeting, November 2021
  • Panelist, Special Issues Affecting ISDA Master Agreements, SIFMA Symposium, October 2015
  • Panelist, An In-Depth Overview of the Application of FATCA and 871(m), SIFMA Symposium, November 2014

Leadership Positions And Professional Affiliations

  • Executive Committee, New York State Bar Association Tax Section 
  • Chair, Financial Institutions and Products Committee, American Bar Association 
  • Member, Tax Forum

Recognition

“Lorenz Haselberger is an expert in financial product taxation”
Legal 500, 2022
“I view him as a rising industry leader in the taxation of financial products (including digital assets) and more generally in tax issues relevant to financial institutions, and I know he is also well regarded as a tax lawyer in the M&A space. He is highly responsive and is an excellent outside tax advisor who quickly understands the issues and works with clients to find creative solutions.”
Client feedback, Legal 500, 2022

Qualifications

Admissions

New York, 2013

Academic

B.A., summa cum laude, University of Pennsylvania, Phi Beta Kappa

J.D., cum laude, Harvard Law School, Supervising Editor, Harvard Law Review

Languages

German (native)
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.