Transactions and structuring of investments
Investment tax law, fund structuring
Corporate tax, restructuring tax law
International tax law
Thomas Elser has more than 20 years of experience in the field of structuring of transactions and investment schemes.
He has been one of the founding partners of TAXGATE where he is advising companies, banks, private equity houses and family offices on structuring aspects in the course of transactions and fund investments.
Dr Elser frequently speaks on seminars and conferences to tax related aspects of investments and publishes articles in particular to recent developments in investment tax law and international tax law. He is listed as one of the leading global tax experts in the ITR World Tax Guide.
He comments on major parts of the German Investment Tax Act in the renowned German investment law commentary Beckmann/Scholtz/Vollmer, Investment-Handbook. Please find below a selection of recent publications:
- Elser, German real estate investments – Upcoming tax law changes for foreign investors, in: world.tax
- Elser, The new German Investment Tax Act – Significant Change re the Taxation of Inbound-Investments into German Assets via Investment Funds, in: world.tax
- Elser/Stiegler, Inbound-Investments in German Assets in light of the New German Investment Fund Tax Act, in: IStR Heft 14/2017, S. 567
- Elser, The victory of double taxation systems – Remarks to the upcoming reform of the German Investment Tax Act from a systematic point of view from Dr. Thomas Elser,
- Elser, The reform of the German Investment Tax Act – The new opaque taxation system and its consequences for Alternative Investments, Absolut Report, issue 01/2016, in print.
- Elser/Thiede, The draft bill for a reform of the German Investment Tax Act – Analysis of the effects for private and institutional investors, in: NWB Erben + Vermögen, issue 02/2016, p. 51.
- Elser, The Investment Companies, Beckmann/Scholtz/Vollmer: Investment-Handbook, Erich Schmidt Verlag, Kz 420 vor §§ 18, 19 InvStG (2015).
- Elser, The Partnership-type Investment Company, Beckmann/Scholtz/Vollmer: Investment-Handbook, Erich Schmidt Verlag, Kz 420 § 18 InvStG (2015).
- Elser, The Corporation-type Investment Company, Beckmann/Scholtz/Vollmer: Investment-Handbook, Erich Schmidt Verlag, Kz 420 § 19 InvStG (2015).
- Elser, Foreign Private Equity Funds – Tax Aspects from a German investors‘ point of view, Wassermeyer/Richter/Schnittger (Ed.): Partnerships in International Tax Law, Chapter 9, 2nd Edition, Verlag Dr. Otto Schmidt, 2015.
- Elser, International Transaction Structuring, Oestreicher (Ed.), BEPS – Base Erosion and Profit Shifting, 1. Edition 2015, NWB Verlag.
- Elser, The AIFM-tax adoption act, Beckmann/Scholtz/Vollmer: Investment-Handbook, Erich Schmidt Verlag, Kz. vor 420 (2014).