Thomas Leiminger is an Associate in the Tax Law practice group at Eversheds Sutherland in Dusseldorf.
As a lawyer, Thomas specialises in the taxation of companies and groups, tax planning and consultancy as well as advising banks and institutional investors on complex financial instruments and other regulatory topics.
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Thomas’s recent experience includes:
- structuring advice to multiple clients regarding German (corporate) income, trade, withholding and value added tax
- advice to non-profit entities regarding tax exemptions and the corresponding requirements
- advice on transactions subject to German RETT, calculation of RETT and objections to RETT assessments
- advice to a large Swiss bank regarding German AML/CFT regulations, in particular regarding the newest guidelines of BaFin and ESA with respect to banking and financial services
- advice to European and non-European entities regarding German and European AML/CFT requirements, in particular for financial institutions, insurances, traders, lawyers and tax advisors
- advice in relation to German banking and financial services regulations, regulatory supervision and notification obligations
Thomas studied law at the University of Regensburg and has been working on his doctoral thesis on the topic "Share and Capital Markets Law" at the Chair of Private Law, Corporate Law and Jurisprudence headed by Prof. Dr. Alexander Hellgardt, LL.M. (Harvard) since October 2017.
Before joining Eversheds Sutherland, he completed his legal traineeship at Nuremberg Higher Regional Court.
- Haverkamp/Leiminger, Vorteilseignung einer vGA aufgrund ersparten Aufwands, in: DStRK 2024, 275
- Binding/Leiminger, BFH: Steuerermäßigung nach § 35 EStG für persönlich haftende Ge-sellschafter einer KGaA, in: DStRK 2024, 157
- Binding/Leiminger, Gewerbesteuerrechtliche Hinzurechnung von Swap-Zinsen als Ent-gelte für Schulden, in: DStRK 2024, 103
- Binding/Leiminger: Übertragung einer Reinvestitionsrücklage auf eine Kommanditge-sellschaft auf Aktien, in: DStRK 2024, 47
- Haverkamp/Leiminger, EG-Kartellgeldbuße – Abziehbarer Abschöpfungsteil nach § 4 Abs. 5 S. 1 Nr. 8 S. 4 Hs. 1 EStG, in: DStRK 2023, 174
- Binding/Leiminger, BFH: Maßgeblichkeit des wirtschaftlichen Eigentums für die Berechnung der Beteiligungsschwelle für Streubesitzdividenden, in DStRK 2023, 272
- Binding/Leiminger, BFH: Keine gesonderte Feststellung des Bestands des steuerlichen Einlagekontos bei rechtsfähigen privaten Stiftungen, in: DStRK 2023, 312