Bödecker Ernst & Partner

Number of partners: 6 Number of lawyers: 12

Languages: English, German

Bödecker Ernst & Partner is an investment management boutique firm specialising in legal, tax and regulatory advice to a wide range of clients, including banks, insurance companies, investment companies and high net worth individuals. Since 1996 its team has been recognised in the market as one of the pioneers and leading experts in the field of alternative investments. The firm’s expertise lies in the areas of fund structuring, international tax, real estate and capital investment products, insurance and investment fund regulatory issues as well. The firm has built a strong international tax network based on both business and personal contacts worldwide. As a result, it is able to offer high quality, seamless and tailored advice to our clients in a national and international setting.

Bödecker Ernst & Partner structures funds both onshore and offshore for German Institutional Investors. It implements fund structures and provide both legal and tax support. It has decades of experience in advising regulated investors on their specific regulatory requirements.

Funds

Finance

Real Estate & M&A

Insurance

Treasury

International Taxation

Compliance for Funds

• Advisory and consulting services for a German fund sponsor on the setup of a Luxembourg RAIF investing in the US for professional and semi-professional investors
• Legal and tax advice regarding vehicle choice of a Luxembourg investment platform for a German pension scheme
• VAT advice concerning cross-border distributor structure for a Luxembourg RAIF
• Legal requirements on cross-border delegation regarding portfolio management
• Advising a Luxembourg FCP with German investors regarding characterization as Reverse Hybrid pursuant to ATAD II
• Tax advice for a Luxembourg holding concerning an exemption procedure pursuant para. 50d Income Tax Act
• Determining the place of management upon cross-boarder outsourcing of portfolio management
• Advice on the qualification of a German professional pension scheme as a specified widely held entity under Qualified Investor Rules of an Managed Investment Trust investing in Australien real properties
• Examination of the application of German CFC rules to a Luxembourg acquisition and financing structure in US real properties for the German branch of a European insurance group
• Advisory and consulting services on the setup of a Luxembourg Specialized Investment Fund (SIF) in the legal form of an S.C.S. for bundling a German insurance company's capital investments (review and revision of legal documentation, e.g. S.C.S. Agreement, Offering Memorandum of the fund, AIFM Agreement, Depository Agreement, Register and Transfer Agency Agreement, Domicilation Agreement etc.)
• Legal advice regarding liability risk for a member of an advisory committee in an English limited partnership
• Advice on pooling of capital investments in Luxembourg and German vehicles for several insurance companies in connection with the asset classes of infrastructure, real estate and private equity
• Development of a renewable energy concept under tax and investment law for a master fund structure of German pension schemes of the liberal professions
• Advising a pension fund on the VAT status regarding collection of pension contributions
• Tax advice on the transfer of a direct investment of a German pension fund (Versorgungswerk) in a German real estate special fund (Immobiliensondervermögen) into a real estate pooling vehicle of such pension fund in the legal form of a German investment limited partnership (Investmentkommanditgesellschaft)
• Advising on the allocation of real estate transfer tax on German real estate to a Luxembourg sub-fund
• Assessing the risk of active entrepreneurial management as part of the investor’s due diligence of a German real estate fund
• Regulatory and tax consulting services for a fund sponsor on establishing a Luxembourg AIF as an asset pooling vehicle for a German corporation under public law
• VAT consulting on investment advisory services to a Luxembourg alternative investment fund investing in German real estate
• Legal and tax due diligence of a US real estate fund for a German occupational pension scheme (Versorgungswerk) including side-letter negotiations
• Structuring of a Luxembourg AIF for German institutional investors investing in US real estate

Germany

Nordstraße 116-118

40477 Düsseldorf

Luxembourg

37A, Avenue John F. Kennedy

L-1855 Luxemburg