Jens advises management teams, sponsors and investors. He supports them in all matters related to the structuring, set-up and maintenance of various types of collective investment schemes that invest in venture capital, private equity, real estate and other asset classes. Furthermore, he advises investors on investments in open-ended and closed-end funds. He is a specialist in tax structuring, regulatory advice, preparation of the fund documentation and negotiations between investors and initiators. What is more, Jens is a recognized expert in the field of investment taxation. As a member of #TeamCrypto he advises funds that invest in crypto assets in various strategies. Jens also advises on tax and regulatory issues in connection with crypto tokens and blockchain-based business models.
Education and Career
Jens first studied tax administration at the University of Applied Sciences in Königs Wusterhausen and then law at Halle-Wittenberg. Before co-founding SMP, he was an Associate at SJ Berwin and, most recently, an Associated Partner at Flick Gocke Schaumburg.
Jens is a regular speaker on tax and regulatory issues and publishes articles on tax and regulatory matters concerning fund investments. He is a coauthor of a commentary on the German Capital Investment Code.
Experience
Jens’s recent work highlights include advising:
- e.ventures as well as Project A Ventures on the formation of their new co-investment vehicle for growth investments financed by the European Investment Fund
- e.ventures, Project A Ventures, Cherry Ventures and Blue Yard / BY Capital on the formation of their latest venture capital funds
- Large German corporate on the formation of its first venture capital fund generation
- Atlantic Labs on the formation of its first growth venture capital fund
- Leading German family office on the investment in various funds (alternative assets)
Qualifications
- German qualified attorney (Rechtsanwalt)
- German qualified tax advisor (Steuerberater)
- Graduate in tax administration (Diplom-Finanzwirt) (of a University of Applied Sciences)
- LL.M. oec. (University of Halle-Wittenberg)
Languages
- German
- English
- Investment of institutional Investors into Crypto Funds – An Overview across several Fields of Law
WM 2020, 1236 (together with Julian Albrecht) [in German] - Analysis of newly introduced limitations of the creditability of dividend withholding tax in German income tax law
FR 2017, 223-235 (together with Sebastian Schwarz) - (in German) - Annotation to Sec. 214-2017 German Investment Code
Eds. Moritz / Klebeck / Jesch, Frankfurter Commentary on Capital Investment Law, Vol. 1: KAGB (Kapitalanlagegesetzbuch), 2016 - (in German) - Annual Tax Act 2010 – Amendment of the Investment Tax Act (InvStG)
FR 2011, 62 - (in German) - Annual Tax Act 2009 – Changes in the investment taxation
FR 2009, 416 - (in German) - Value added and income tax implications of the ECJ judgment "Kennemer Golf & Country Club"
DStR 2008, 1985 (together with Alexander Becker) - (in German) - Value added tax on guest lectures with respect to the current ECJ case law
UR 2007, 873 (together with Alexander Becker) - (in German) - Value added tax on chargeable advance ruling by the tax offices
UR 2007, 482 (together with Alexander Becker) - (in German) - The concealed profit distribution at unprofitable public enterprises
DStR 2007, 1421 (together with Alexander Becker) - (in German)
Direct message to Jens Kretzschmann