Wolfram mainly advises on all tax issues in the area of partnerships in domestic as well as cross-border cases. He focuses on structuring private equity and venture capital funds and advises them and their investors on all issues of national and international tax law.
Education and Career
Wolfram studied law at Bucerius Law School, Hamburg, at Indiana University, Bloomington (USA) and at the University of Cape Town, South Africa. During his studies, Wolfram worked as a research assistant in the corporate and tax team of a medium-sized law firm and a major international law firm.
His legal clerkship included stints at the German Federal Ministry of Finance, the Hamburg tax authorities and the criminal tax department of the Hamburg public prosecutor's office.
Wolfram regularly publishes articles and presents on the taxation of partnerships.
Experience
Most recently, Wolfram advised on the following mandates, among others:
- Armira: Ongoing tax advice and structuring of private equity and opportunity funds
- Cherry Ventures on structuring its fifth fund generation
- Speedinvest on a venture capital fund
- Picus Capital on structuring its second fund generation
- Capmont Technology on a financing round for a French company
- KKA Partners on structuring a new private equity fund
- HV Capital on structuring its ninth fund generation
Qualifications
- German qualified attorney (Rechtsanwalt)
- Dr. rer. pol. (University of Ulm)
- LL.M. (University of Cape Town)
Languages
- German
- English
- Carried Interest from US Asset-Managing Partnerships not Qualifying as Income under Art. 7 DBA-USA (note on FG Schleswig-Holstein 3 K 37/22),
IStR 2025, 176 (together with Dajo Sanning) [in German] - German Carry Entities in International Tax Law,
Festschrift Töben, 2025, pp. 59-70 (together with Dajo Sanning) [in German]
