Rechtsanwalt, Steuerberater Stefan Schmidt

Stefan Schmidt

Lawyer, Tax consultant, Of Counsel

Practice Areas

  • Corporate tax law
  • Real estate tax law
  • Fund taxation
  • Taxation of private investments
  • International tax law
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Education and Professional Experience
  • Lawyer and tax adviser at GSK Stockmann since 1 June 2023
  • Freelance lawyer and specialist tax lawyer since September 2018
  • Appointed tax partner at a “Big Four” accounting firm in 1997
  • Experience in the financial services sector, in particular real estate as an investment product
  • Authorised to practise as a tax adviser in Germany since 1993
  • Joined the tax department of an accounting firm in 1990 (later “Big Four”)
  • Admitted to practise law in Germany in 1990
  • Research assistant in a medium-sized law firm 1988 – 1990
  • Studies at the University of Mainz
Languages
  • English, German
Awards
  • Recommended lawyer in the field of “Tax Law” (The Legal 500 2024)
Publications
  • Steuerfragen bei der Projektfinanzierung, in: Siebel/Röver/Knütel, Rechtshandbuch Projektfinanzierung und PPP (2nd edition, 2008)
  • Steuerliche Aspekte der Projektfinanzierung, in: Finance 2002
  • Indirekte Immobilien-Anlagen, in: Feyerabend, Besteuerung privater Kapitalanlagen (1st edition, 2009)
  • Several articles on leasing and project finance in Asset Finance and Euromoney (including in English)
  • Several articles on REITs, in Betriebsberater and Finanzrundschau 2007
  • One of the authors of the Beck’schen Handbuch der Personengesellschaften (5th edition, 2020) on the regulatory and tax aspects of indirect real estate investments
  • Several articles in daily newspapers (e.g. Die Welt, Börsenzeitung) on current tax policy issues relating to real estate taxation
GSK Updates
01 February 2024

Changes to the German interest deduction rules

As of 2024 changes to the German interest deduction rules (“interest barrier”) were brought in with the Secondary Credit Market Promotion Act, which may be relevant for Private...

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