Sören Rathjens
Associate
Soeren advises on all aspects of national and international tax law with a focus on (re-)structuring of national and multinational enterprises, M&A (corporate, private equity, insurances and banks), real estate transactions, financing transactions, management and employee participations as well as (investment) funds.
In this context he notably advises on the tax efficient structuring, the contractual arrangement as well as all other aspects of corporate and investment taxation including tax defense.
Expertise
Experience
Representative matters
Zurich Germany on sale of a life insurance portfolio consisting of 720,000 policies to Viridium.
Athora Deutschland GmbH on the acquisition of a closed book portfolio of deferred annuities and endowments of the former DBV-Winterthur Life (DWL) from AXA Germany, representing EUR 19 billion in assets under administration (AuA), for a purchase price of EUR 610 million.
HR Group GmbH & Co. KG (HR Group) and its majority shareholder, capiton AG, on its sale of RENO Schuhcentrum GmbH with retail branches in Germany, Austria and Switzerland as well as the RENO online business and its assets to the retail specialist cm .sports and its cooperation partner GA Europe.
House of HR on the acquisition of the German company pluss Personalmanagement GmbH, specialized in temporary recruiting in healthcare and social services.
Published Work
- Rathjens (2024), “BFH: Höhe nachträglicher Anschaffungskosten bei in der Krise stehen gelassener Darlehen nach §?17 Abs.?2a Satz 3 Nr.?2 EStG – Urteilskommentierung“, RdF 2024, page 68
- Rathjens/Wangler (2017), “Die Kapitalisierung einer US-Tochterkapitalgesellschaft aus Sicht einer deutschen Mutterkapitalgesellschaft – Überlegungen und Berechnungen zur Optimierung des Verschuldungsgrads“, IStR 2017, page 62
Leadership Positions And Professional Affiliations
- Member, IfA (Deutsche Vereinigung für Internationales Steuerrecht)
Qualifications
Admissions
Certified German Tax Adviser, 2021
Academic
EMBA, Accounting, University of Münster, 2023
Advanced Professional Certificate in International Taxation (APCIT), IBFD, 2023
BA, Audit & Taxation, Baden-Württemberg Cooperative State University, 2016
Certified bank clerk (Bankkaufmann), IHK, 2013
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.