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About Thomas Richter

Thomas is qualified as certified tax advisor and specialised certified tax advisor for international taxation. He has more than 15 years of work experience and advises his clients on all aspects of national and international tax law, with a focus on M&A and private equity transactions.

After more than 10 years with one of the leading accounting firms in Frankfurt and London, he has also gained extensive experience in transfer pricing.

Thomas speaks German and English. He frequently publishes articles in international tax law journals.

Recent work

M&A/Private-Equity

  • RWE AG on (i) the sale of innogy SE to E.ON SE, the participation in E.ON SE and the acquisition of the renewables business of E.ON SE and (ii) the acquisition of Nordex' wind and solar energy project development business;
  • BASF SE on the merger of its oil- and gas business with DEA Deutsche Erdöl AG;
  • Vossloh AG in connection with the divestment of its Transportation division, including the sale of Vossloh Locomotives to CRRC;
  • Flint Group (and its shareholders Goldman Sachs and Koch Industries) on the carve out and sale of its XSYS Division, which specializes in the development and supply of printing plates, sleeves and adapters, and pre-press equipment for the packaging industry, to Lone Star;
  • ETEX Group on (i) the sale of its European roof tile business Creaton and (ii) the consolidation of its portfolio of sustainable business activities through the acquisition of URSA, a European leader in insulation solutions, from Xella Group;
  • Advent International on (i) the acquisition of Deutsche Fachpflege group and (ii) the acqusition of Bonitas group;
  • Triton on the acquisition of the industrial services business from the Voith group;
  • HPS Investment Partners on the acquisition of IKB Leasing group from IKB Deutsche Industriebank AG;
  • Warburg Pincus on the participation in the Business Applications unit of United Internet;
  • H.I.G. Capital on (i) the acquisition of the majority stake in the automotive supplier Beinbauer Group and (ii) the acquisition of the sports marketing business (Sportfive) from the Lagardère Group;

Transfer Pricing:

  • Preparation of the transfer pricing documentation of a German automotive supplier;
  • Defending the transfer prices of the German and European subsidiaries of a US based group in a German tax audit;
  • Advising an Asian technology group on its transfer pricing structure;
  • Advising an European retail group on the amendment of its transfer pricing system due to the Corona-crisis;
  • Calculation of transfer prices for the inter-company securities and loans of a German automotive supplier.

Qualifications

Education

  • University of Applied Science, Cologne, Germany

Professional qualifications

  • Diplom-Wirtschaftsjurist (business lawyer), Germany 
  • Steuerberater (certified tax advisor), Germany
  • Fachberater für internationales Steuerrecht (specialised certified tax advisor for international taxation), Germany

Publications

  • Gosch/Grotherr/Bergmann „Internationale Steuerplanung und Compliance“, NWB-Verlag “Die Funktions- und Risikoanalyse im Rahmen der Verrechnungspreisdokumentation“

  • ISR 2019, S. 336 Die Bedeutung der Funktions- und Risikoanalyse im Rahmen der Verrechnungspreisdokumentation für Zwecke der Hinzurechnungsbesteuerung gem. §§ 7 ff. AStG

  • ISR, 2016, S. 213 (co-author with Dr. Georg Roderburg) Mittelpunkt der Lebensinteressen bei zeitlich beschränkten Auslandsaufenthalten

  • IStR, 2015, S. 227 (co-author with Dr. Georg Roderburg) Offene Fragen und Probleme bei der Anwendung des § 50i EStG idF des Kroatiengesetzes

  • IStR, 2013, S. 187 Die neuen Controlled Foreign Company Regeln in Großbritannien

  • BB, 2012, S. 1643 Substanzerfordernisse für ausländische Holding- und Zweckgesellschaften