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Deal.Tax

The tax blog on M&A, private equity, real estate transactions and company valuations

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Welcome to the Deal.Tax M&A Tax Blog

Taxes play a central role in M&A, conversions, real estate transactions and private equity investments and serve as an economic value driver or as a deal breaker in all deals and terminate transactions prematurely. Therefore, sustainably successful deals in all areas require a tax-optimized design of the deal structure at an early stage.

Our M&A blog Deal.Tax keeps you informed about the relevant changes in German tax law for transactions.

Deal.Tax blog authors are the advisors of Leidel & Partner, a medium-sized business consultancy with a focus on M&A, private equity, real estate and company valuations in the tech/IT, real estate, industry and medical sectors.

over 10 years

Experience in the area of tax transaction advice

over 3 billion euros

in tax-related transactions in the last 10 years

over 6 expert advisors

in the areas of M&A, restructuring, company valuation and real estate

over 10 countries

with corporate structures and investments in Europe, USA and Asia

Deal.Tax Alert

Entschärfung der Hinzurechnungsbesteuerung bei Fonds und Private-Equity-Strukturen

By Christine Habermann • January 18, 2026

Erfreulicherweise hat der Bundesrat noch kurz Weihnachten dem Gesetz zur Anpassung des Mindeststeuergesetzes und zur Umsetzung weiterer Maßnahmen (MindStAnpG) zugestimmt und der stark umstrittene und in der Praxis kaum umsetzbare § 13 AStG der Hinzurechnungsbesteuerung wurde zugunsten von Kapitalanlegern reformiert (MindStAnpG - Gesetz vom 22.12.2025 - BGBl. 2025 I Nr. 353).

Keine steuerliche Sonderabschreibung mit unechten Mietwohnneu BFH, Urt. v. 12.8.2025 – IX R 24/24bau

By Sven Flügler • November 26, 2025

Die Knappheit von Wohnraum ist insbesondere in Ballungsräumen wie München, Berlin oder Hamburg ein Dauerbrenner. Zur Schaffung neuen Wohnraumes versucht der Gesetzgeber auch steuerliche Anreize zu setzen, wie z.B. die Sonderaschreibung für Mietwohnneubau nach § 7b EStG. Diese war kürzlich Streitthema vor dem BFH.

“LeasingMarkt.de is Germany's largest marketplace for automobile leasing. Jakob Eisenreich and the Leidel & Partner team have supported us in setting up LeasingMarkt.de from the early days of its foundation to the present day.”

Robin Tschöpe
CEO Leasingmarkt.de GmbH
Düsseldorf
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Daniel Hagemeier
CEO DOGADO GROUP
Dortmund

subject areas

M&A

M&A includes conversions and corporate transactions in the form of share and asset deals. Tax-neutral or tax-optimized structures must be designed at an early stage, as they often affect numerous areas of tax law such as income tax, sales tax and real estate transfer tax. It is always advisable to carry out a tax/legal/finance/tech due diligence in advance. The integration of adequate tax clauses in sales contracts (SPA/APA) and the associated seller guarantees make a major contribution to the economic security of the buyer.
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property

Real estate transactions are characterized by real estate transfer tax and sales tax. Tax aspects must be designed in advance and recorded in the notarial contracts.
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company valuation

Company valuations by auditors support deal-makers in their decision-making processes for corporate transactions (fairness opinion) and serve as a basis for accounting.
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