Heiko Stoll

Lawyer, Tax Advisor, Partner*

+49 69 710003-285

Location Frankfurt

Print

Business card

Practice Areas

  • Structuring and tax optimisation for closed-ended and open-ended funds
  • Tax advice and tax due diligence to fund investors, tax optimisation of investment structures
  • Corporate taxation; transaction-related tax advice (corporate and real estate transactions, conversions)
  • International tax (double tax treaties, cross-border withholding tax, German CFC rules)
  • Special tax advisory services, e.g. tax issues in relation to securities lending and repurchase transactions and structured financial products
  • Tax compliance / DAC6 (reporting obligations in relation to cross-border tax arrangements)
  • Real estate taxation, in particular real estate transfer tax
  • Private equity and venture capital tax issues
  • Tax advice on restructurings and tax optimisation of corporate group structures
  • Tax advice vis-à-vis (tax) authorities and assistance in the context of tax litigation
Show moreShow less
Education and Professional Experience
  • Lawyer and tax advisor at GSK Stockmann since 2021
  • Admitted to practise as a tax adviser in Germany (2004)
  • Admitted to practise law in Germany (2000)
  • Worked in other international law firms (in Frankfurt) and in the Structured Solution Group of a major international financial services institution (London)
  • Studies at the university Heidelberg
Languages
  • English, French, German
Memberships
  • Member of the International Fiscal Association (IFA)
Awards
  • Recommended lawyer in the field of “Tax” (Chambers and Partners 2021)
Publications
  • Stoll, Heiko / Schuh, Martin: Kommentierung von §§ 4,8,11,15 InvStG in Baur/ Tappen, Investmentgesetze, 3. Auflage, 2015.
  • Stoll, Heiko / Schuh, Martin: Eigenkapitalinvestments ausländischer Fondsgesellschaften – Besteuerung im Nicht-DBA-Fall, in: Betriebs-Berater (BB) 2011, 2330-2335.
  • Schmid, Hubert / Stoll, Heiko: Zweifelsfragen bei der Auslegung von § 19 Abs. 3 GewStDV, in: Betriebs-Berater (BB) 2005, 582-587.
  • Stoll, Heiko / Mühlhäuser, Felix: Besteuerung von Wertpapierdarlehensgeschäften und Wertpapierpensionsgeschäften, in: Deutsches Steuerrecht (DStR) 2002, 1597-1602.
  • Schmid, Hubert / Stoll, Heiko: Steuerliche Behandlung des echten Wertpapierpensionsgeschäfts nach dem Dividendenstripping-Urteil des BFH, in: Deutsches Steuerrecht (DStR) 2001, 2137-2144.
  • GSK Updates
    17 May 2021

    Extended trade tax deduction - New legal provisions on e-mobility, electricity for tenants, and miscellaneous landlord services

    On 22nd April 2021, the Bundestga passed a modification to the extended trade tax deduction with respect to the supply of the electricity using renewable energies, the operation of...

    Read more
  • GSK Updates
    14 May 2021

    Corporate Income Tax Modernisation Act - First Reading in the Bundestag on 22 April 2021

    Opt-in model, internationalisation of reorganisation tax law, capital contribution solution for overpayment/underpayment of profit transfers, and new rules regarding foreign curren...

    Read more
  • GSK Updates
    28 April 2021

    SHARE DEALS - New legal provision adopted

    With effect from 1 July, the Bundestag has introduced decisive changes to the real estate transfer tax. Models for avoiding real estate transfer tax with the help of so-called RETT...

    Read more
* Partner: A partner within the meaning of the partnership company law.
   Local Partner: not a partner within the meaning of the partnership company law.
CO2 Neutral