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Team Kanzlei Schiedermair

Dr. Georg Renner

Dr. Georg Renner

German Attorney at Law since 1995
German Tax Advisor since 2001
Partner at SCHIEDERMAIR since 2010
  

Practice Areas

  • Tax structuring and advising on cross-border real estate transactions and M&A transactions
  • Advise on national and international corporate tax issues (restructurings, reorganizations, and consolidated tax groups)
  • Establish and advise foundations and non-profit organizations
  • Provide ongoing tax advice, in particular in connection with tax audits and tax litigation
  • Industry focus: Real Estate Funds, Individual and Portfolio Real Estate Investors

Practice Summary

Real Estate Transactions and M&A

Dr. Georg Renner regularly represents buyers or sellers in cross-border real estate acquisitions and divestitures as part of asset or share deals.  Georg covers the entire spectrum of tax matters when it comes to transactions, starting with Letters of Intent, to tax due diligence, to drafting and negotiating contracts.  He is particularly experienced in structuring real estate acquisitions to realize tax efficiency in terms of real estate transfer tax, VAT, and trade tax.  In addition to advising on the tax aspects of corporate M&A transactions, he also advises on restructurings, joint ventures, and corporate reorganizations.  He works closely together with real estate, corporate, IP, and labor and employment lawyers.

Corporate Tax

Georg advises not only on the tax consequences of transactions, but also on “day-to-day” tax matters, such as using tax losses, consolidating profits and losses within a group by establishing a tax group, reorganizing a group of companies into a holding structure, withholding tax issues, and taxation of licensing arrangements.  Georg also advises clients in connection with tax audits and litigates before tax courts.

Taxation of Non-Profit Organizations

Georg’s sub-specialty is the taxation of non-profit organizations and advising public authorities on tax matters.  This practice involves everything from advising on the establishment of associations and foundations, on the ongoing taxation of these entities, as well as on the commercial activities of public authorities.

Ongoing Tax Advice

As a Managing Director of PFAFF Steuerberatungsgesellschaft mbH, Georg advises and represents legal entities and individuals on the entire range of tax issues.  This includes bookkeeping, preparing annual financial statements, payroll services, as well as tax filings.

Industry Focus

Real estate investments, in particular real estate used for logistics centers, retail purposes, or office buildings.

Representative Client Matters

Georg has represented clients on the following matters:

  • Sale of three office buildings in Frankfurt and Dortmund, each with a purchase price of over EUR 20 million
  • Sale of an office building for a Dutch insurance company as part of a share deal, purchase price was over EUR 200 million
  • Represented a Dutch insurance company in acquiring property near Berlin used for logistics purposes for approximately EUR 25 million
  • Represented a Dutch insurance company in acquiring a retail shopping center in Hamburg for approximately EUR 50 million
  • Advise CBRE Global Investors Germany GmbH on ongoing real estate tax matters
  • Advise on the outsourcing of fund management services of a real estate fund
  • Advise a mid-sized entity in litigation with a competing entity in the area of providing invoice clearing services for health insurance companies

Publications and Speaking Engagements

Selected Publications

  • Annotation of Section 2 and 9 No. 1 of the German Trade Tax Act in a trade tax treatise (Gewerbesteuer-Kommentar) von Bergemann/Wingler, 2012
  • Steuerbefreiung bei EU-internen Lieferungen - BFH korrigiert Finanzverwaltung (Tax Exemption of Intra-Community Deliveries – BFH Revises Tax Administration), Deutscher AnwaltSpiegel, October, 2009 (co-author with Christoph Herrmann)
  • Grundzüge des europäischen Steuerrechts (Principles of European Tax Law), in Europarecht in der Unternehmens- und Beratungspraxis (Ed.: Schnelle/Bartosch), Heidelberg, 2004
  • Die Kommanditgesellschaft auf Aktien (The Limited Joint Stock Partnership) (Ed.: Schütz/Bürgers/Riotte), Munich, 2004 (co-author)

Selected Speaking Engagements

  • Annual speaker on corporate tax law at the Institut der Steuerberater in Hessen (Institute of Tax Advisors in Hessen (Germany))
  • “VAT and Structuring” as part of Euroforum “Real Estate Taxation” Seminar, Frankfurt, 2014
  • Immobilieninvestments - Steuerliche Strukturierung - wie lassen sich teure Fehler vermeiden?" (Real Estate Investments – Tax structuring – How to Avoid Expensive Mistakes), Client Seminar in Frankfurt, 2009
  • Steuern bei Marken- und Urheberrechtslizenzen (Taxation of Trademarks and Copyright Licenses), FORUM Seminar, together with Mr. Rupp, Finance Ministry of the State of Baden-Württemberg (Germany) in Heidelberg, 2009-2012
  • Immobilienakquisitionen in Deutschland (Real Estate Acquisitions in Germany), Euroforum Seminar, 2008
  • Annual speaker on "Einsatz ausländischer Mitarbeiter in Deutschland” (Taxation of Foreign Employees in Germany), Deutsche Gesellschaft für Personalführung e.V.
  • Die Rückwirkung im Umwandlungssteuergesetz (The Retroactive Effect within the Reorganization Tax Law), Frankfurt am Main 2000

Professional Memberships and Activities

  • Member of the Supervisory Board of Volksbank Mittelhessen eG
  • Board Member of Literature House of Frankfurt (Literaturhaus Frankfurt e.V.)
  • Deutsche Steuerjuristische Gesellschaft e.V. (DStJG) (German Judicial Tax Organization)
  • Die Familienunternehmer – ASU, Mitglied der Steuerpolitischen Kommission (Family Business Association – ASU, Member of the National and European Tax Commission)

Education and Career

Georg has been a German Attorney at Law since 1995, a Tax Advisor since 2001, and a Partner at SCHIEDERMAIR in Frankfurt since 2010. He also serves as a Managing Director of PFAFF Steuerberatungsgesellschaft mbH, a tax consulting subsidiary of SCHIEDERMAIR. As a Member of the firm’s Corporate Law, M&A, Tax, and Notarial Services Practice, Georg advises on all aspects of tax law, in particular corporations in connection with real estate transactions, the purchase of real estate, as well as restructurings. He also represents clients at audits, as part of enforcing their rights on tax issues, and litigates matters before tax courts and the German Supreme Tax Court. His area of specialty is corporate tax law, including VAT as well as trade tax, real estate transfer tax, and non-profit organizations.

Prior to joining SCHIEDERMAIR, Georg practiced as a German Attorney at Law and Tax Advisor with the Frankfurt office of the German firm RICHTER & PARTNER (from 2008 to 2009) and at the German law firm NOERR, previously NÖRR STIEFENHOFER LUTZ (from 2002 to 2008). Georg began his legal career at the German law firm of OPPENHOFF & RÄDLER (from 1995 to 2001), where he focused on corporate tax law.

Georg studied law in Freiburg im Breisgau, Germany and at the Justus-Liebig University in Giessen, Germany. Before studying law, he earned a degree in Finance from the University of Applied Science of the State of Hessen (Germany). Georg earned his Doctorate in 2002.

Since 2012, Georg has been a Lecturer at the University of Applied Science in Worms (Germany) teaching “Private Equity/Venture Capital – M&A (Real Estate)”, a course in the post-graduate Masters Tax Program. Georg also regularly speaks at seminars on corporate tax, taxation of licence fees, and real estate acquisitions.

Languages

German
English