Tammo advises mid-sized and large companies and private clients on all aspects of ongoing taxation and tax structuring. He specializes in venture capital and private equity; in particular, he advises funds, selected start-ups as well as private and commercial investors.
Tammo’s clients appreciate his reliability as well as his pragmatic and structured advisory approach. Drawing on his experience, including in dealing with the tax authorities, he assists his clients by crafting customized solutions for complex problems.
Education and Career
Prior to joining YPOG, Tammo worked at SMP for several years. Before that, he was a tax consultant with a renowned medium-sized multidisciplinary Hamburg-based firm, most recently as a partner. Tammo studied business administration in Lüneburg, Hamburg and at Brock University in St. Catharines (Canada). He was a research assistant at the International Tax Institute of the University of Hamburg, where he received his Ph.D. with a thesis on international business taxation.
Experience
Tammo’s recent work highlights include advising:
- Project A Ventures comprehensively on matters of ongoing taxation, tax filings and tax structuring
- Headline comprehensively on matters of ongoing taxation, tax filings and tax structuring
- 468 Capital comprehensively on matters of ongoing taxation and tax filings
- private clients
- large companies on matters of corporate venturing / spin-offs
- selected fast-growing startups on matters of employee stock ownerships plans and on tax structuring
Qualifications
- German qualified tax advisor (Steuerberater)
- Graduate in business administration (Diplom-Kaufmann)
- Dr. rer.pol. (University of Hamburg)
Languages
- German
- English
- Share-for-share exchanges pursuant to section 20(4a) of the German Income Tax Act (EStG) under the new Final Withholding Tax Decree of 14 May 2025 – New troubles and lingering uncertainties for private equity and venture capital funds?
DStR 2025, 2753 [in German] - Fund formation costs pursuant to section 6e of the German Income Tax Act (EStG) in a procedural Bermuda triangle – Clarity is needed here as well
in: Festschrift Töben – Between Tax Worlds: Venture Capital, Private Equity and Corporate Tax Law, 2025, 101 (together with Andreas Kortendick) [in German] - Federal Fiscal Court (BFH): Retroactive application of section 6e of the German Income Tax Act (EStG)
RdF 2025, 314 [in German] - Start-ups are not ships: Section 6e of the German Income Tax Act (EStG) does not apply to private equity and venture capital funds
DStR 2024, 2794 [in German] - Case note on Münster Fiscal Court: The retroactive application of section 6e of the German Income Tax Act (EStG) to fund formation costs is not unconstitutional
DStRK 2024, 119 [in German] - Commentary on Sec. 6e German Income Tax Act “Fund establishment costs as acquisition costs",
Eds. Hermann / Heuer / Raupach, Commentary on the German Income Tax Act and Corporate Income Tax Act, 2021 (together with Andreas Kortendick) [in German] - Extension and (partial) termination of co-entrepreneurships involving self-employed persons,
DStR 2016, pp. 889–895 [in German] - Accounting and determination of the profit for tax purposes in the context of a transfer of employers’ pension commitments to pension funds – Update to BB 2010, pp. 623 et seqq.,
BB 2011, pp. 1131–1136 (together with Dietmar Wellisch) [in German]
