Finance Monthly Deal Maker Awards 2017 Edition

www.finance-monthly.com 23 FINANCE MONTHLY DEAL MAKER AWARDS 2017 MERGERS & ACQUISITIONS RALF KUHLMANN Partner at EGSZ Wirtschaftsprüfer | Steuerberater | Rechtsanwälte Awarded for his involvement in the following transactions: Development Par tner AG Acquires the Kennedydamm-Center TRANSACTION REPORT EGSZ, led by tax advisors Ralf Kuhlmann and Manuel Volberg, advised project developer Development Partner AG on the acquisition of Kennedydamm-Center in Düsseldorf, Germany. During the transaction, the EGSZ team was responsible for the financial and tax due diligence and acted as a tax advisor. Development Partner AG was also advised by McDermott Will & Emery Law Firm, whose team was led by Jens Ortmanns, with Sebastian von Lossow, Alexa Ningelgen, Anja Zelfel and Andreas Herzig providing real estate and public law counsel. Development Partner has reportedly agreed to pay €52 million for the building and plans to spend an additional €200 million on development. ABOUT RALF KUHLMANN Studied business administration at the Universities of Münster and Stirling (GB). After postgraduate studies of tax law at the University of Osnabrück (LL.M), he joined the tax department of one of the ‘big four’ tax and audit firms. Hence, he focused on corporate taxation and reorganizations - also with special regard to international tax law - as well as issues of VAT and real estate transfer tax. FIRM PROFILE EGSZ advises its clients on complex financing issues and real estate transactions, particularly in relation to optimization potential for real estate transfer tax and VAT, and conduct annual and special audits efficiently by applying specific knowledge of the industry. The interdisciplinary approach of EGSZ to giving advice guarantees that alternative structures are investigated thoroughly in light of various aspects, optimized and implemented. EGSZ provides regular information on the latest changes to commercial and tax law, so that the clients are able to make an informed decision. The services of EGSZ cover all key and peripheral areas of real estate law. They include advising and assisting clients with real estate transactions, project developments, and in matters of commercial rental and lease law. EGSZ offers interdisciplinary legal and tax advice. EGSZ have long-standing expertise both in the advising of construction of shopping centers, retail establishments, other commercial operations and housing construction projects, as well as in their utilization once the project development is complete. EGSZ conducts due diligence, draft and negotiate contracts, and advises on complex financing matters, as well as initiating the transaction. By collaborating with experts in company and tax law, EGSZ ensures that even highly complex and labor-intensive transactions are conducted quickly and successfully, particularly in relation to optimization potential for real estate transfer tax and VAT. EGSZ optimizes real estate transactions from a tax point of view for sellers and buyers by structuring them as asset deals or share deals. The fiscal structuring of such transactions forms one of the core competencies of EGSZ in the area of real estate law. The long-standing experience of EGSZ of dealing with project developers and institutional investors is a great benefit in contractual negotiations. By working closely together with local notaries, EGSZ is also able to ensure that the purchase agreements are concluded and executed promptly, and that the strict formal requirements of land register law are observed. EGSZ accompanies its clients’ project developments from the acquisition and planning stage through to construction of the building, and finally utilization and sale. The activities of EGSZ include drafting all agreements connected with the respective project and the financial structuring of the project. www.egsz.de