Thomas Fox

  • Partner
  • Ethomas.fox@lw.com
  • Maximilianstrasse 13
  • 80539 Munich
  • Germany
  • T +49.89.2080.3.8160
  •  
  • Dreischeibenhaus 1
  • 40211 Düsseldorf
  • Germany
  • T +49.211.8828.4616
  •  
 

Profile

Dr. Thomas Fox advises multinational and German corporations and private equity funds on the tax aspects of corporate transactions and restructurings as well as on tax audits and tax controversy matters.

Mr. Fox helps clients develop reliable and practical solutions to complicated tax issues that arise in the course of corporate transactions and reorganizations. He draws on more than 25 years of experience with transactional work and advising clients on compliance matters and tax audits.

Mr. Fox regularly speaks and writes on German, European, and international tax law topics as well as reorganizations. He is a primary author of one of the leading reorganization handbooks “Formularbuch Umwandlungen”. An Italian native, he is a member of the International Fiscal Association and the German-Italian Lawyers’ Association. 

Leading legal industry publications, including JUVE, Handelsblatt, and Chambers rank Mr. Fox among the best lawyers for corporate tax, and transactions tax.

Experience

Mr. Fox’s experience includes advising: 

Reorganizations
  • Equinox and Steilmann Holding AG on the public tender offer for Adler Modemärkte AG 
  • Siemens AG on the
    • Carve-out and subsequent merger of its mobility business with Alstom
    • Carve-out of their global health business into Siemens Healthineers and its IPO
Transactions
  • Autogrill Deutschland GmbH on the acquisition of Le Crobag KG 
  • Cerner Corporation on the
    • Acquisition of assets of Siemens’ health information technology business unit 
    • Sale of parts of its IT health care portfolio in Germany and Spain
  • DuMont on the
    • Acquisition of DTAD Deutscher Auftragsdienst AG
    • Sale of Hamburgr Morgenpost
    • Sale of the Mitteldeutsche Zeitung media group
    • Sale of Berliner Zeitung
  • Ferrari Financial Services S.p.A. on the sale of a majority stake in Ferrari Financial Services GmbH, a wholly owned subsidiary of FFS S.p.A., to FCA Bank S.p.A. (FCAB)
  • Hyundai and KIA on the investment into IONITY, a joint venture established by BMW, Daimler, VW with Porsche and Ford to establish and operate a pan-European High-Power-Charging network for electric vehicles, recognized as a JUVE deal of the month
  • Omnicom Group on the sale of Sellbytel Group
  • Scout24 on the sale of its AutoScout24 platform to financial investor Hellman & Friedman
  • Tengelmann on the divestiture of its supermarket business Kaiser’s Tengelmann and its e-stores business to EDEKA

Thought Leadership

  • Germany Passes COVID-19 Tax Relief Measures -  March 24, 2020
  • DAC 6 Deadline Nears: What Does the Mandatory Disclosure Regime Mean for Taxpayers and Advisers? -  December 16, 2019
  • Tax Exemption Offers Relief in the German Restructuring Market -  November 23, 2018
  • Upheaval in the German Restructuring Market: Need-to-Know Facts, Alternative Tools, and New Draft Law -  June 30, 2017
  • Update: Upheaval in the German Restructuring Market: Need-to-Know Facts, Alternative Tools and New Draft Law -  March 15, 2017
  • Upheaval in the German Restructuring Market – Need-to-know Facts and Alternative Tools -  February 16, 2017
  • EU's Anti-Tax Avoidance Proposal is Problematic -  March 16, 2016
  • European Commission Proposes an Anti-Tax Avoidance Directive -  February 05, 2016
  • Tax Info No 33 - Finanzverwaltung äußert sich erstmals umfassend zum aktuellen § 8c KStG -  July 30, 2014
  • Tax Info No 34 - Abzugsverbot für Gewerbesteuer ist verfassungsgemäß  -  July 30, 2014
  • Tax Info No 35 - Vorsteueraufteilung bei gemischt genutzten Gebäuden -  July 30, 2014
  • Input VAT Deductibility in Case of Mixed Used Buildings -  July 30, 2014
  • Prohibition of Deduction of Trade Tax is Constitutional -  July 30, 2014
  • German Federal Ministry of Finance Comments on the Amended Sec. 8c Corporate Income Tax Act -  July 30, 2014
  • Management Participation Through Jouissance Rights Will Not Necessarily Lead To Wage Taxation -  July 01, 2014
  • The European Financial Transaction Tax: Many Questions, Some Answers -  March 04, 2013
  • Tax Groups – German Government Plans Important Changes -  October 11, 2012
  • Equity Waiver of Taxes on Restructuring Profits in Germany -  August 08, 2012
  • Steuerrechtliche Aspekte bei Restrukturierungen in Deutschland -  August 08, 2012
  • Jahressteuergesetz 2013: Weniger ist bald deutlich weniger – anstehende Steuerpflicht von durch Körperschaften gehaltenen Streubesitzbeteiligungen -  July 24, 2012
  • Developments in German Business Taxation (Tax Info No. 15) -  June 26, 2012
  • TaxInfo, No. 014, February 2012 -  February 2012
  • TaxInfo, Issue 11, September 2010 -  September 15, 2010
  • TaxInfo, Issue 10, April 2010 -  April 26, 2010
One of the world's leading corporate tax lawyers.
Who`s Who Legal 2018
Bar Qualification
  • Rechtsanwalt (Germany)
Education
  • Business Lawyer, University of Bayreuth, 1999
  • Tax Advisor, Ministry of Finance, 1996
  • Dr. iur., Ludwig-Maximilians-University, Munich, 1995
  • Second German State Exam, Ludwig-Maximilians-University, Munich, 1994
  • First Legal State Exam, Ludwig-Maximilians-University, Munich, 1991
Industries
  • Automotive
  • Energy & Infrastructure
Languages
  • German
  • Italian
  • English
Practices
  • International Tax
  • Tax
  • Restructuring & Special Situations
  • Tax Controversy
  • Transactional Tax
  • Private Equity