Skip to content


Dr. Carl Sieger


Education and Career

Carl studied law in Heidelberg, Muenster and Cape Town (South Africa) with a focus on tax and commercial law.

During his legal clerkship at Hamburg’s Hanseatic Higher Regional Court, Carl worked, inter alia, at an international law firm in Hamburg. Before joining YPOG as a full-time attorney, Carl was a research assistant at SMP, while working on his doctoral dissertation at the University of Cologne (Prof. Dr. Hey).


  • German qualified attorney (Rechtsanwalt)
  • Dr. iur. (Universität Köln)
  • LL.M. (University of Cape Town)


  • German
  • English
  • The legal nature of carried interest, the systematics of Section 18 (1) No. 4 EStG and its reason for application
    Nomos, 2022
  •  From ICO to STO - Tax Issues from the Issuer's Point of View,
    Rethinking Tax, 01/2020, pp. 14-21 (co-authored by Dr. Christian Joisten, and Mathias Schuh) [in German]
Dr. Carl Sieger

Direct message to Dr. Carl Sieger