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Sebastian Leidel

Sebastian Leidel

Partner/Shareholder
Munich ¬ D +49 89.203.000.308 M +49 151.16772225 T +49 89.203.000.300
Berlin ¬ D +49 30.700.171.308 T +49 30.700.171.100

Sebastian Leidel is a shareholder in the German Tax Group. He primarily advises on all aspects of corporate taxation, fund and investment structuring, and asset and wealth management matters.

Sebastian advises publicly traded companies, private equity and other financial investors, and family-owned businesses and their shareholders on domestic and international corporate tax matters. His practice focuses on complex restructurings, transactions, joint ventures, and strategic succession planning.

Additionally, he focuses on the tax aspects of asset and investment management. He regularly represents funds, fund sponsors, managers, and institutional investors in the structuring of investment funds, investment platforms, and alternative investments. In this context, he also advises family offices, foundations, and UHNWI on all aspects of asset and wealth management matters, including the formation of domestic and cross-border family office and investment structures, private and charitable foundations, mobility and residency management, and estate and gift tax planning.

Sebastian advises clients from a wide range of industries, with a particular focus on financial services, infrastructure, real estate, and apparel and e-commerce.

Clients value him not only for his ability to “translate complex legal frameworks into clear, actionable strategies,” but also, in particular, for his “exceptional interpersonal skills” and his “strong sense of commercial pragmatism” (all from The Legal 500 Germany, 2026).

Before joining Greenberg Traurig, Sebastian Leidel worked at the international law firms Noerr and Linklaters.

Concentrations

  • National and international corporate taxation
  • Fund structuring and fund investments
  • Asset and wealth management

תחומי התמחות

Tax Mergers & Acquisitions Tax Infrastructure Private Equity Real Estate Tax Energy & Natural Resources Private Funds Cross-Border Tax Planning Private Wealth Services Business Succession Planning

הישגים ותפקידי מפתח

  • Listed, The Legal 500 Germany, Tax, 2024-2026
  • Listed, The Legal 500 Germany, Private Clients and Nonprofits, 2025-2026
  • Listed, Best Lawyers – Ones to Watch, Tax, 2024-2026

הכשרה מקצועית וכישורי שפה

השכלה
  • Ph.D., Erlangen-Nuremberg, 2016
  • Second Legal State Exam, Munich, 2017
  • First Legal State Exam, Munich, 2014
הסמכות
  • Germany
כישורי שפה
  • German
  • English

חדשות, מאמרים מקצועיים ומצגות

Sebastian Leidel regularly publishes and lectures on investment and corporate tax matters, inter alia

  • “Tax efficient fund structuring and fund investments”, BeckAkademie Seminare, speaker
  • “Hot topics in private wealth management”, Tax & Finance, speaker
  • Herkströter/Rämer, Investment – Handbook for the Entire Investment Sector, co-author, Commentary on Sections 34, 43, 44, 57 InvStG (since 2019)
  • "Relocation from Germany to Switzerland: Exit Taxation and Overarching Taxation," co-author, book contribution in Inheritance Guide Germany-Switzerland, 6th Ed. (2025)
  • "Holding Activities Without Participation in the Host Country's Sales Market," co-author, annotation in IStR (2024)
  • "Exit Taxation and 'Merely Temporary Absence'," annotation in BB (2023)
  • "Cross-Border Liquidations," book contribution in Prinz/Desens, Reorganizations in International Tax Law, 2nd Ed. (2023)
  • "CFC Taxation in Investment Structures – Selected Issues of Doubt Regarding the New Concept of Control," co-author, essay in IStR (2022)
  • "The Option for Corporate Taxation in Family Businesses," co-author, essay in RFamU (2022)
  • „Global Executives as Permanent Representatives in Germany - Tax Risks for Foreign Businesses“, co-author, essay in European Taxation (2019)
  • „Default and Waiver of Loans in International Groups – Changes in Case Law of the Federal Tax Court on the Shielding Effect of Double Tax Treaties“, essay in NZG (2019)
  • „Downstream Mergers with Foreign Shareholders – New Case Law of the Federal Tax Court and its Practical Implications“, co-author, essay in IStR (2019)
  • „Germany’s Anti-Treaty/Directive-Shopping Provision Following the ECJ’s Decision in GS (Case C-440/17)“, co-author, essay in European Taxation (2019)
  • „Changes in Investment Taxation following the ‚Annual Tax Act‘“, co-author, essay in DStR (2019)
  • “Tax Exemptions Under Section 42(4) and (5) of the Investment Tax Act 2018 in Multi-Tier Fund Structures,” co-author, essay in BB (2018)
  • “Managing Director of a Corporation Is Not a Permanent Representative,” annotation in IStR (2016)

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Related Capabilities

Tax Mergers & Acquisitions Tax Infrastructure Private Equity Real Estate Tax Energy & Natural Resources Private Funds Cross-Border Tax Planning Private Wealth Services Business Succession Planning