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Senior Associate

Dr. Dajo Sanning

Berlin / Hamburg

Dajo is mainly active in the area of fund structuring, primarily advising private equity and venture capital funds as well as their investors on all issues of national and international tax law. In addition, he is an expert in taxation of blockchain-based business models and crypto tokens.

Education and Career

Dajo studied law at Bucerius Law School, Hamburg, and at Stellenbosch University, South Africa. Parallel to his doctoral thesis, Dajo worked as a research assistant in the tax and corporate team of a medium-sized law firm. His practical legal training at the Hamburg Higher Regional Court included stints at Germany's Federal Ministry of Finance, with the Hamburg tax authorities, and at the Hamburg Tax Court. Dajo is a lecturer for tax law at the University of Cologne, regularly gives presentations and publishes articles on tax law. Dajo is a member of the International Fiscal Association (IFA) and vice chairman of the Young IFA Network (Germany).



  • German qualified attorney (Rechtsanwalt)
  • German qualified tax advisor (Steuerberater)
  • Bachelor of Laws (LL.B.) (Bucerius Law School, Hamburg)
  • Ph.D. (Dr. iur.) in Tax Law / Taxation (Bucerius Law School, Hamburg)


  • German
  • English
  • Systemic equity at the intersection of investment taxation and CFC taxation, Dissertation, 2020 [in German]
  • German Federal Ministry of Finance publishes circular on the income tax treatment of virtual currencies and tokens, ISR 2022, 205 (jointly with Stefan Richter)
  • Crypto tokens as a business asset – German Federal Ministry of Finance publishes circular on income taxation of virtual currencies and crypto tokens, Der Betrieb 23-24/2022
  • Accounting and taxation of crypto token pre-sale agreements, StuB 2022, 337
  • Surveying the crypto industry – on miners, traders and other stake holders, FR 2022, 244
  • Review of Prinz/Kanzler (eds.), Hand Book on Accounting Tax Law, 4th ed. 2021, FR 2022, 51
  • New asset class, old tax principles: The German Federal Ministry of Finance issues draft circular on the income taxation of virtual currencies and crypto tokens, Handelsblatt Steuerboard
Dr. Dajo Sanning

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