Benjamin Rapp

Biography

Benjamin Rapp
Benjamin Rapp is a partner in the Tax practice of the Frankfurt office. He advises on national and international tax law focusing on M&A and private equity investments as well as on tax-efficient reorganizations.

Benjamin has advised on a number of transactions including:

  • Terreal in its acquisition of Creaton Group
  • TCV with respect to its investment in Mambu GmbH
  • Ardian backed Santé Cie Group in its acquisition of Aposan Group
  • Advent in its acquisition of 30% stake in Aareon AG from Aareal Bank AG
  • KKR in its acquisition of heidelpay Group
  • Upfield, a KKR portfolio company, in its acquisition of Arivia S.A.
  • Providence Strategic Growth in its acquisition of billwerk GmbH
  • KKR and TTL Beteiligungs- und Grundbesitz-AG in its sale of GEG German Estate Group
  • Novalpina Capital in the taking private of Olympic Entertainment Group
  • Exide Technologies in connection with the strategic restructuring of the entire Exide group and its European operations
  • Palero in the sale of Melle Gallhöfer Group to STARK Group

Benjamin is a graduate of the University of Erlangen-Nuremberg (business degree 2008), holds a BA in Business & Management of the University of Hull (UK) and became licensed as a certified tax advisor in 2011. Prior to joining Weil, Gotshal & Manges, Benjamin worked inter alia in the tax department of another leading international law firm.

Benjamin regularly publishes articles on various German tax issues and is co-author of a legal commentary on corporate reorganizations.

Benjamin is fluent in German and English.

Publications:

Steuerrechtliche Regelungen zur Verschmelzung, in Sagasser / Bula / Brünger, Umwandlungen, 5. Auflage (co-author with Schlösser / Reichl)

Steuerrechtliche Regelungen zur grenzüberschreitenden Verschmelzung, in Sagasser / Bula / Brünger, Umwandlungen, 5. Auflage (co-author with Schlösser / Reichl)

Steuerliche Zweifelsfragen beim Einsatz von Genussrechten als Finanzierungsinstrument im Rahmen von Venture Capital und Growth Investments (co-author with Lukas Reischmann), in DStR 2023, p. 241

Ertragsteuerliche Behandlung negativer Kaufpreise beim Erwerb von Mitunternehmeranteilen, in FR 2018, p. 170

Umsatzsteuerliche Behandlung negativer Kaufpreise für Gesellschaftsanteile, in BB 2017, p. 2903

Die gewerbesteuerliche Hinzurechnung in Zusammenhang mit digitalen Services und Produkten, in FR 2017, p. 563

Zulässigkeit eines Antrags auf Erteilung einer verbindlichen Auskunft bei Auseinanderfallen von Handlungs- und Wirkungsebene, in FR 2017, p. 520

Einbringung von Mitunternehmeranteilen in Kapitalgesellschaften nach § 20 UmwStG – Umstrukturierungshindernis Gesellschafterverbindlichkeiten?, in DStR 2017, p. 580

Ländererlass v. 16.12.2015 zu § 8 Abs. 2 GrEStG nF – Vertrauensschutz "light"?, in DStR 2016, p. 657

Verfassungswidrigkeit des § 8 Abs. 2 GrEStG: Worauf darf der Steuerpflichtige vertrauen?, in DStR 2015, p. 2166

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