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Senior Counsel

Dr. Michael Dettmeier, LL.M.

Dr Michael Dettmeier, LL.M. (Cologne/Paris), attorney-at-law and tax advisor, focuses on tax law issues in the areas of real estate, infrastructure and renewable energies, either transaction-related or related to day-to-day business operations. The structuring of alternative investment funds (AIF) and transactions as well as the design of private wealth succession are also part of his practice areas.

Together with his corporate law, financing, real estate and energy law colleagues, Michael enjoys the task of developing structures for clients that meet the challenging market environment and at the same time take into account the complex regulatory and tax environment.

His background in accounting law and his creativity help Michael Dettmeier to achieve the goals his clients set for him: "making the deal", finding pragmatic solutions that meet the interests of all contracting parties, achieving return targets, minimizing tax risks in the structures. In doing so, clients appreciate Michael’s "eye for the man next to you" ("He also understands corporate structuring and corporate law and is very good at working in different teams.").

Michael is used to presenting his tax advice in the form of cash flow and tax models in Excel, translating his legal advice into mathematical formulas and concrete figures.

Competitors describe him as "energetic, courageous, reliable." Clients praise his "outstanding breadth and depth in real estate and tax law," his "very good expertise, and pragmatic and solution-oriented approach." Clients see Michael’s creativity as his great strength, which adds "real value to any structuring": "His strength lies in being very creative; if another firm can't find a solution, Michael can."

After originally working for one of the "Big Four", Michael was an attorney and partner of a leading global law firm for almost twenty years and headed its German tax practice for some time. He studied and earned his doctorate at the University of Cologne and at the Université de Paris I (Panthéon-Sorbonne), where he obtained a Maîtrise en Droit. He is fluent in French and Italian.

His publications include:

  • Elektroladestationen und Ertragsteuern – Hochspannung oder Entspannung nach dem FoStoG?, in: FR 2022, 13, mit: Dr. Miodrag Prodan
  • Handbuch des Jahresabschlusses, Bilanzrecht nach HGB, EStG und IFRS, Abteilung III/2 – Eigenkapital der Kapitalgesellschaften, Stand der Bearbeitung: Juni 2021, mit: Dr. Miodrag Prodan
  • Verfahrensrechtliche Pflichten im Falle einer Sperrfristverletzung nach § 22 UmwStG, in: Ubg 2019, 562, mit: Dr. Miodrag Prodan
  • Die Anti-Tax-Avoidance-Richtlinie zur Bekämpfung von Steuervermeidungspraktiken, in: NWB 2016, 3082, mit: Dr. Ingmar Dörr, Nico Neukam, Dr. Miodrag Prodan
  • Die neue Grunderwerbsteuerbefreiung für Umstrukturierungen innerhalb eines Konzerns, in: NWB 2010, 582, mit: Dr. Stephan Geibel
  • Münchener Kommentar zum VVG, Band 1, 1. Aufl. 2010, Rechnungslegung und steuerliche Gewinnermittlung von Versicherungsunternehmen, mit: Dr. Christoph Küppers
  • Die Einführung des deutschen REIT – Eine erste steuerliche Analyse des REIT-Gesetzes, in: BB 2007, 1191, mit: Dr. Heiko Gemmel, Sascha Kaiser
  • Geplante Änderungen der Kapitalabgrenzung nach ED IAS 32: „Neues“ Eigenkapital für Personenhandelsgesellschaften, in: KoR 2007, 61, mit: Prof. Dr. Joachim Hennrichs, Dipl.-Kfm. Moritz Pöschke, Daniela Schubert
  • Optionen grenzüberschreitender Verschmelzungen innerhalb der EU – gesellschafts- und steuerrechtliche Grundlagen, in: BB Beilage Nr. 13 / 2006, mit: Dr. Christoph Louven, Dipl.-Kfm. Moritz Pöschke, Andreas Wenig
  • Public-Private-Partnerships im Bundesfernstraßenbau: Die umsatzsteuerrechtliche Behandlung des so genannten A-Modells, in: BB 2005, 805, mit: Christian Keese
  • Wirtschafts- und steuerrechtliche Gestaltungsfragen bei der Ausplatzierung Not leidender Immobilienkredite, in: BB 2004, 2085, mit: Dr. Roland Bomhard, Oliver Kessler
  • Immobilienerwerb und -veräußerung im Wege des Share-Deal, in: BB-Beilage Nr. 1/2003, mit: Dr. Roland Bomhard, Dr. Peter C. Fischer
  • Münchener Kommentar zum VVG, Band 1, 1. Aufl. 2010, Rechnungslegung und steuerliche Gewinnermittlung von Versicherungsunternehmen, mit: Dr. Christoph Küppers

Further information and references can be provided upon request.

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