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Rainer Schmitt

Partner
+49.(0)69.945.196.290
Fax +49.(0)69.945.196.499

Rainer Schmitt is a partner in the firm's tax practice group in Frankfurt.

He focuses on the structuring and implementation of cross-border investments, reorganizations and financing, and advises institutional investors on European investment structuring.

Among his clients are national and cross-border investors, corporations, banks, insurance companies and opportunity funds, as well as initiators. He advises on tax and insurance regulatory structuring, the optimization of national and cross-border investments in various asset classes, portfolio transactions, restructurings, financings and refinancings and joint ventures, as well as tax controversies, including tax field audits.

Mr. Schmitt has been frequently recommended by JUVE Handbuch 2013/14–2016/17, a leading German legal directory. Legal 500, 2016, Chambers Europe 2016, Chambers Global 2014 and 2015, and Best Lawyers/Handelsblatt 2017 and 2018 also recommend him.

Professional Background

Mr. Schmitt joined K&L Gates as a partner in May 2010. Prior to joining the firm, he worked as a partner in the tax department of a Frankfurt-based international law firm. In 2002–2003, he was on secondment to Lehman Brothers Real Estate Investment Banking Division, London. He qualified as a bank clerk at Deutsche Bank AG in Hamburg.

Additional Information

Mr. Schmitt regularly gives lectures at Deutsches Anwaltsinstitut e.V. (DAI) and International School of Management (ISM), among others, and publishes articles on domestic and international tax law including in annotations, tax books and in the legal press, for instance: „Der Forderungsverzicht zu Gunsten einer ausländischen Immobilienkapitalgesellschaft ist nach Ansicht des FG Berlin-Brandenburg (Urteil vom 12.11.2014, Az. 12 K 12320/12) im Inland nicht steuerbar‟ (“Waiving receivables against a non-German real estate corporation is not a taxable event in Germany pursuant to regional tax court Berlin-Brandenburg”), Immobilien Zeitung 48/2015, p. 12.
  • Microsoft on various German transactions including 6Wunderkinder GmbH, Hockey App and Ciao.
  • Oakley on the disposal of Verivox Group.
  • KAMAN Aerospace Group on its investment in GRW Bearing GmbH Group.
  • Marathon, IdeA FIMIT, Rockspring, DREAM et al. on German real estate transactions.
  • German open-ended funds on various matters.
  • German and international companies on issuance of bonds and on bank financing.
  • Major German bank on U.S. factoring transactions.
  • Tempus Capital on the acquisition of Basler Fashion Group.
  • CBRE Global on U.S. property acquisitions for German open-ended funds.
  • Darling International Inc., on its acquisition of the global ingredients business subgroup from Dutch meat company VION.
  • Verivox on various transactions.
  • German companies in tax controversies including field audits.
  • Structuring and acquisitions/dispositions of non-performing loan portfolios.
  • Servicers on the restructuring and enforcement of securitized real estate loans.
  • Structuring of national and intercontinental joint ventures.
  • Management and international investors on the acquisition and restructuring of a German waste management company.
  • Major automotive company on a reorganization of a partial group.
  • Investors in the automotive industry.
  • A French corporation on the sale of its German subsidiary.
  • Joint venture of VTG AG and Kühne & Nagel in the rail logistics industry.
  • Public body on innovative railway financing.
  • Acquisition and reorganization and/or disposal of German targets for U.S. corporations.
  • Financing and takeover of a listed company.
  • Restructuring of the German portfolio of a Danish listed company.
  • Restructuring of a business unit of a listed German company.
  • Reorganization and cross-border restructuring of a German manufacturing company.
  • Numerous cross-border real estate transactions and financings of residential, retail and commercial property, department stores, hotels, shopping and logistic centers by way of asset and share deals.