Thomas specialises in tax and accounting law, and advises clients in related transactions and intra-group reorganisations. He also advises financial institutions on tax and accounting issues of structured finance, hybrid instruments and securitizations.

He recently advsised on the acquisition of real estate portfolios by Foncière des Regions in Germany. Other transactions in which he has advised include the disposal of retail real estate group GBW AG by Bayerische Landesbank in 2013, and the retail real estate portfolio of Landesbank Baden-Württemberg in 2011/2012. In M&A, he has been involved in the disposal of the Scout 24 group by Deutsche Telekom AG in 2014/15 and the sale of the heat exchanger business by GEA Group AG in 2015 following a prior intra group restructuring. He also advised Fresenius SE & Co KGaA in a couple of transactions (i.e. the acquisition of hospitals from Rhön Kliniken AG).

Thomas advises on intra group reorganisations, such as the J.C. Decaux group on an ongoing basis in Germany as well as the recent conversion of CEWE AG & Co into a KGaA.

His advice to financial institutions includes the acquisition and disposal of business entities (such as Postbank AG by Deutsche Bank AG) or parts of a business (such as the sale of the credit card business by Valovis AG). His advice on financial transactions covers debt and bond issues, hybrid instruments of credit institutions and other issuers, as well as the securitisation of bank and consumer loans (from the financing of vehicles to other consumer products).


  • Admitted to bar 1985
  • Certified Tax Consultant
  • Certified Public Accountant (Wirtschaftsprüfer, as solepractitioner)
  • University of Augsburg (Dr. jur.)
  • Tax Division, Associate Deutsche Treuhand-Gesellschaft, 1981-1982 
  • Medium-sized Family Business, 1982-1985 
  • Associate, Partner and Head of Department (Department of Tax and Law) and Head of Branch, KPMG Deutsche Treuhand-Gesellschaft, Frankfurt am Main, 1986-1998


  • Co-Author: Wirtschaftsprüferhandbuch, Vol. I 2012 and Vol. II 2014
  • Vertrags- und Formularhandbuch zum Handels- und Gesellschaftsrecht, 4th ed. 2013
  • Großkommentar HGB, Konzernrechnungslegung, 2011

Practice Areas