{"id":25296,"date":"2021-06-25T12:59:58","date_gmt":"2021-06-25T10:59:58","guid":{"rendered":"https:\/\/www.gsk.de\/?post_type=rechtsanwaelte&#038;p=25296"},"modified":"2026-06-10T12:29:35","modified_gmt":"2026-06-10T10:29:35","slug":"sebastian-gerhards","status":"publish","type":"rechtsanwaelte","link":"https:\/\/gsk.de\/en\/lawyers\/sebastian-gerhards\/","title":{"rendered":"Sebastian Gerhards"},"featured_media":40614,"parent":0,"template":"","standort":[1084],"sektoren":[233,232,230],"positionen":[926,929,512],"kompetenzen":[],"class_list":["post-25296","rechtsanwaelte","type-rechtsanwaelte","status-publish","has-post-thumbnail","hentry","standort-munich-en","sektoren-real-estate-investments-asset-management","sektoren-real-estate-projects","sektoren-funds","positionen-tax-adviser","positionen-lawyer","positionen-senior-associate"],"acf":{"email":"sebastian.gerhards@gsk.de","titel":"","vorname":"Sebastian","nachname":"Gerhards","name":"Sebastian Gerhards","job":"Rechtsanwalt, Tax Adviser","position":"Senior Associate","sprachen":"<ul>\n<li>English, German<\/li>\n<\/ul>\n","kompetenzreihenfolge":"260","beschreibung":"<p>Senior Associate and certified specialist for tax law Sebastian Gerhards provides expert legal and tax advisory services to clients at our Munich office. He specialises in providing tax law advice for complex domestic and international transactions in the areas of real estate, M&amp;A and private equity, as well as the restructuring of corporate structures. He also advises on all tax aspects of fund structuring and investment tax issues. In addition, his extensive expertise in tax disputes is a valuable asset for his clients. Sebastian is a regular contributor to publications on tax law topics.<\/p>\n","tatigkeitsschwerpunkte":"<ul>\n<li>Advice on corporate tax law, in particular on all types of corporate transformations<\/li>\n<li>Real estate tax law<\/li>\n<li>Structuring and implementation of transactions in the real estate sector, as well as M&amp;A and private equity transactions<\/li>\n<li>Tax litigation in fiscal administration and fiscal court proceedings, as well as support during tax audits<\/li>\n<\/ul>\n","ausbildung":"<ul>\n<li>Joined GSK Stockmann in 2020<\/li>\n<li>Certified specialist for tax law<\/li>\n<li>Certified tax adviser (2025)<\/li>\n<li>Admitted to the bar in Germany (2019)<\/li>\n<li>Legal traineeship at the D\u00fcsseldorf Higher Regional Court, including placements in New York (USA) and Madrid (Spain)<\/li>\n<li>Studied law in Freiburg and M\u00fcnster (Germany)<\/li>\n<\/ul>\n","mitgliedschaften":"<div class=\"accordion_in acc_section acc_active\">\n<div class=\"acc_content\">\n<ul>\n<li>International Fiscal Association<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"accordion_in acc_section\"><\/div>\n","referenzen":"","auszeichnungen":"","vortrage_und_veranstaltungen":"","publikationen":"<ul>\n<li>Berka, D. and Gerhards, S. (2026). Wie man Mitarbeiter am Erfolg beteiligt, FAZ, 25.02.2026, Nr. 47, p. 16.<\/li>\n<li>Gerhards, S. (2024). FG N\u00fcrnberg: IT-Infrastruktur als funktional betriebsnotwendige Einrichtung und eigenst\u00e4ndiger Betriebsteil bei Abspaltung, DStRE 2024, p. 1297.<\/li>\n<li>Huperz, P., Marx, K., Jacobs, J., Wachsmuth, S. and Gerhards, S. (2023). Tempor\u00e4re Wohnformen: Rechtlicher und steuerrechtlicher Rahmen, in: CBRE Research, September 2023, pp. 19-24.<\/li>\n<li>Koch, D. and Gerhards, S. (2023). Kapitaleink\u00fcnfte aus Investmentfonds \u2013 ein steuerlicher \u00dcberblick, in: AssCompact \u2013 Fachmagazin f\u00fcr Risiko- und Kapitalmanagement, 11.09.2023.<\/li>\n<li>Gerhards, S. and Freytag, M. (2023). Umfassende Umsatzsteuerbefreiung f\u00fcr die Verwaltung von alternativen Investmentfonds geplant, in: B\u00f6rsen-Zeitung, 02.06.2023, pp. 8 et seq.<\/li>\n<li>Koch, D. and Gerhards, S. (2023). Vermeidung einer Doppelbesteuerung mit Grunderwerbsteuer bei Share Deals durch neue Korrekturvorschrift?, in: Betriebs-Berater (BB) 2023, pp. 1115 et seq.<\/li>\n<li>Koch, D. and Gerhards, S. (2023). Mehr steuerliche Spielr\u00e4ume f\u00fcr Immobilienfonds, in: B\u00f6rsen-Zeitung, 27.03.2023, pp. 8 et seq.;<br \/>\nGerhards, S. (2022). Anwendbarkeit des \u00a7 6a GrEStG bei Ausgliederung eines Einzelunternehmens auf neu zu gr\u00fcndende Kapitalgesellschaft, in: Deutsches Steuerrecht (DStR) 2022, p. 1312.<\/li>\n<li>Gerhards, S. and Seibt-Pfitzner, E. (2022). Umsatzsteueroption bei Grundst\u00fcckslieferungen im Lichte der aktuellen BFH-Rechtsprechung, in: UmsatzsteuerBerater (UStB) 2022, pp. 106 et seq.<\/li>\n<li>Gerhards, S. and Seibt-Pfitzner, E. (2022). Widerruf der Umsatzsteueroption bei Grundst\u00fcckslieferungen m\u00f6glich, in: Deutsches Steuerrecht (DStR) 2022, pp. 77 et seq.<\/li>\n<li>Marx, K., Bo\u00dflet, J. and Gerhards, S. (2021). Micro-Living: Rechtsreport zu Studentenwohnungen in Deutschland, in: The Class Foundation 2021 Student Accommodation Legalities Report, Chapter 4.<\/li>\n<li>Schwientek, N. und Gerhards, S. (2019). Die umsatzsteuerliche Behandlung beim Verzehr an Ort und Stelle aus deutscher und europ\u00e4ischer Sichtweise, in: Umsatzsteuerberater 2019, pp. 363-366.<\/li>\n<\/ul>\n","geschlecht":"m","show_smallprint":true,"custom_text":false,"standard_text":true,"contacts":false,"featured_posts":false,"tel":"+49 89 288174-676","slider_news":"","linkedin_profil":"https:\/\/linkedin.com\/in\/sebastian-gerhards-9a9855131\/","mandanten_zitate":"<ul>\n<li>Legal 500 &#8211; Tax team\n<div>The Munich team always offers high-quality advice. They are a pleasure to work with.<\/div>\n<\/li>\n<li>Legal 500 &#8211; Tax team\n<div>GSK has strong technical expertise, experience with precedents and case law, as well as extensive client and situational knowledge. This was a great advantage to me in my case, as was their support with the necessary tax issues.<\/div>\n<\/li>\n<\/ul>\n","spotlights":[{"title":"","link":""},{"title":"","link":""},{"title":"","link":""}],"sharepointid":"311","zitat_slider_version":"version_2","bild_auszeichnungen":false,"karrikatur":false,"bild_abbinder":false,"neues_template":true,"notar_zusatz":false,"berufserfahrung_seit":"","anwaltszulassung":"","industrieexpertise":"","rechtsgebiete":"","zusatzliche_rechtsgebiete":"","relevante_internationale_erfahrungen":"","bemerkungen":"","kompetenzen_sortiert":[{"kompetenz":144}],"bereich":"","fachanwaltstitel":""},"featured_img_src":"https:\/\/gsk.de\/wp-content\/uploads\/2021\/06\/Gerhards_Sebastian.png","sector_slugs":"real-estate-investments-asset-management,real-estate-projects,funds","competence_slugs":"","_links":{"self":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/rechtsanwaelte\/25296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/rechtsanwaelte"}],"about":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/types\/rechtsanwaelte"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/media\/40614"}],"wp:attachment":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/media?parent=25296"}],"wp:term":[{"taxonomy":"standort","embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/standort?post=25296"},{"taxonomy":"sektoren","embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/sektoren?post=25296"},{"taxonomy":"positionen","embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/positionen?post=25296"},{"taxonomy":"kompetenzen","embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/kompetenzen?post=25296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}