J. F. Daniel Weyde’s practice focuses on tax law, particularly on international tax law and business taxation, including the taxation of M&A transactions and corporate reorganizations.

Daniel’s experience also covers the taxation of investments and financial instruments. He frequently advises investment banks, asset management companies and insurance companies on tax issues related to financings, investments and capital market transactions.

Daniel joined the firm in 1997 and became a partner in 2003. He was resident in the New York office from 1997 to 1998.

Notable Experience

M&A

  • Lavazza in its acquisition of Mars Drinks from Mars Incorporated.

  • Falabella in its $138 million acquisition of online marketplace operator Linio.

  • Alstom in its proposed €15 billion merger with Siemens’ mobility business, including its rail traction drives business.

  • American Express in its acquisition of Loyalty Partners and in the formation of a joint venture of its Global Business Travel division.

  • Asahi Kasei in its $2.2 billion acquisition of Polypore’s energy storage business.

  • Henry Schein in the acquisition of scil animal care company, a distributor of animal health laboratory and imaging diagnostic products and services to veterinarians.

  • Edenred in the acquisition of a 34% interest in German fuel card issuer UNION TANK Eckstein, formerly held by British Petroleum.

  • Gazprom in a complex asset swap transaction with Wintershall, a subsidiary of BASF.

  • GM in the sale of its Opel/Vauxhall Subsidiary and GM Financial’s European Operations to PSA Group.

  • Helaba Landesbank Hessen-Thüringen on the acquisition of the core business and 'Verbundbank' from WestLB.

  • Helikos SE a special purpose acquisition company (SPAC) based in Luxembourg, in the acquisition of Switzerland-based exceet Group AG, a leading European provider of embedded electronics and security solutions with production facilities in Switzerland, Austria, the Czech Republic, Germany and the Netherlands.

  • Kawa Capital Management in the acquisition of certain German and international subsidiaries of Conergy.

  • Lafarge in the €6.5 billion sale of certain assets to CRH plc, by Lafarge and Holcim Ltd in the context of their merger.

  • LVMH in the acquisition of RIMOWA, a leading manufacturer of premium luggage.

  • Altana in its acquisition of the Rheology Additives Business from Rockwood Holdings.

  • Booz & Company in its acquisition of Management Engineers.

  • Westlake Chemical Corporation in the €490 million acquisition of Vinnolit Holdings GmbH from Advent International.

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Tax Controversy

  • Representation of leading international banks in disputes with the tax authorities relating to cum/ex matters.

  • Tax court litigation to defend loss carry-forwards of an insurance company.

  • Defense of a multinational paper and pulp producer against challenge of investment tax credits.

  • Advice to multinationals with respect to challenges of capital gains treatment of employee-benefit plans.

  • Federal tax court litigation challenging an administrative decree of the treatment of a financial instrument.

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Finance

  • Oaktree Capital Management and Northwestern Mutual as lenders providing second lien financing to a portfolio company of Clayton, Dubilier & Rice for the acquisition of Kalle GmbH.

  • Zellstoff Stendal in connection with a project finance transaction in the aggregate principal amount of initially approx. €1 billion.

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Capital Markets

  • Numerous issuers and underwriters on the tax aspects of equity, equity-linked and debt transactions, including IPOs, capital increases and rights issues, convertible and exchangeable bonds, block trades, accelerated book buildings and corporate bonds.

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Publications

  • Umwandlungssteuer. Leitfaden für Unternehmen und ihre Berater, SpringerGabler 2013 (co-authors: Martin Bünning, Petra Eckl, Thomas Fox).
  • “German Bank Levy: Federal Government Issues Restructuring Fund Regulation”, in: Practical European Tax Strategies, p. 3 (co-author: Volker B. Junge), February 2011.

  • “German Supreme Tax Court endorses equitable relief from taxation of Debt-Equity Swaps”, in: Taxnet Pro (co-authors: Werner Meier, Volker B. Junge), October 2010.
  • “Praxisrelevante gesellschaftsrechtliche und steuerrechtliche Aspekte bei grenzüberschreitenden Verschmelzungen”, in: Andreas Herlinghaus / Heribert Hirte / Rainer Hüttemann / Thomas Heidel (Hrsg.),Festschrift für Wienand Meilicke, Nomos Verlag, p. 779-842 (co-author: Jens Hafemann), 2010.
  • “Germany Issues Guidance on Investment Tax Act”, in: EuroWatch, p. 10 et seq. (co-author: Volker B. Junge), August 15, 2005.

Events