HL - Tax

Latest thinking and events

Hogan Lovells advises McCormick on its landmark US$44.8 billion acquisition of Unilever's food division

01 Apr 2026

London, 1 April 2026 - Global law firm Hogan Lovells has advised McCormick & Company, Incorporated, a global leader in flavour and a leading food company, on its agreement with Unilever ...

CLE: Navigating the Next Phase of Qualified Opportunity Zones

30 Mar 2026

As the Qualified Opportunity Zone (QOZ) program continues to evolve, investors and real estate stakeholders are facing a rapidly changing landscape. With key deadlines approaching, new...

Hogan Lovells advises Clue on a strategic investment by Verdane

27 Mar 2026

Led by Thiemo Woertge and Lucie Arntz, global law firm Hogan Lovells has advised Berlin-based FemTech scale-up Clue (BioWink GmbH) on a strategic investment by Verdane.

Nareit’s REITwise: 2026 Educational Conference

26 Mar 2026

We’re proud to share that Hogan Lovells is once again a Platinum sponsor of Nareit’s REITwise: 2026 Educational Conference – a leading REIT conference delivering the...

Mitigating tax risks on secondary transactions

24 Mar 2026 19:27:00

The market for private equity limited partner (“LP”) secondary transfers continues to grow. In order for buyers and sellers of secondary interests to assess the economics of the deal...

Hogan Lovells advises VICI Properties on expanded role in One Beverly Hills financing and extended strategic relationship with Cain and Eldridge Industries

24 Mar 2026

Denver, Washington, D.C. 24 March 2026 – Global law firm Hogan Lovells is advising VICI Properties Inc. (NYSE: VICI) (“VICI”, “VICI Properties”) as it expands...

Hogan Lovells advises majority shareholders on sale of Marlep Group

17 Mar 2026

Led by partners Dr. Thomas Dörmer and Dr. Tim Heitling, global law firm Hogan Lovells has advised the majority shareholders of Marlep Group on its sale to SITRA Group.

Hogan Lovells advising Savills on acquisition of Eastdil Secured for US$1.1 billion

13 Mar 2026

Washington, D.C. -- Global law firm Hogan Lovells is advising Savills Plc, one of the world’s leading real estate advisory firms, as it signs a definitive agreement to acquire all of...

Hogan Lovells advises Biesterfeld SE on landmark debut syndicated revolving facility

13 Mar 2026

Led by Frankfurt partner Bianca Engelmann, global law firm Hogan Lovells has advised Biesterfeld SE and certain of its subsidiaries on the successful conclusion of its debut EUR 200,000,000 ...

Hogan Lovells advises Muzinich & Co. on financing the acquisition of EHF Production by NORD Holding and 1Q Health Group

12 Mar 2026

Led by Munich partner Dr. Thomas Freund, global law firm Hogan Lovells has advised lender Muzinich & Co. on the financing of the acquisition of EHF Production B.V., a leading CDMO for...

Hogan Lovells advises JustPlay on sale to NCSOFT

10 Mar 2026

Led by Munich partner Dr. Nikolas Zirngibl, global law firm Hogan Lovells has advised the shareholders of JustPlay GmbH on the sale of a 70% stake in the company to South Korea’s...

Hogan Lovells advises Phoenix Contact on exit from automotive OEM business

10 Mar 2026

Led by Dusseldorf partner Jens Uhlendorf, global law firm Hogan Lovells has advised Phoenix Contact E-Mobility GmbH on its strategic exit from the OEM automotive passenger car business.

Hogan Lovells reports record results for the third consecutive year, announcing nearly US$3.3 billion in gross revenue for FY2025, consolidating its 6-year drive of sustainable growth

04 Mar 2026

Firm credits its balanced global platform, with strength and growth across key G20 markets, as well as a very solid year for the firm in the U.S. market.

Hotel La Tour: where next for input tax recovery on share disposals?

rupert.shiers@hoganlovells.com (Rupert Shiers) — 27 Feb 2026 00:00:00

The Supreme Court's decision in Hotel La Tour confirms that there is likely to be a mismatch between the demands of input tax recovery on a share acquisition and of input tax recovery...

Hogan Lovells advises Avelios on a strategic investment by SAP

26 Feb 2026

Led by Munich partner Peter Huber global law firm Hogan Lovells has advised Avelios Medical GmbH on a strategic investment by SAP.

Hogan Lovells advises Andera Partners on mezzanine investment in Austrian exceet Card Group

25 Feb 2026

Led by Frankfurt partner Dr. Christoph Naumann, global law firm Hogan Lovells has advised French Andera Partners, a leading European private equity investor, on a mezzanine investment by...

Hogan Lovells advises Tavily on sale to Nebius

24 Feb 2026

Boston, 24 February 2026 – Global law firm Hogan Lovells represented Tavily, a leading agentic search provider, in its sale to Nebius Group N.V. (NASDAQ: NBIS), the AI cloud company....

Treasury/IRS issues guidance on energy tax credit prohibited foreign entity and material assistance provisions

19 Feb 2026 21:59:00

On February 12, 2026, the Treasury released Notice 2026-15 (the “Notice”), providing guidance and safe harbors related to the Prohibited Foreign Entity (PFE) and Material...

Hogan Lovells advises Organigram on the acquisition of Sanity Group

18 Feb 2026

Led by Munich-based partner Dr. Nikolas Zirngibl and senior associate Dr. Dominik Lang, global law firm Hogan Lovells has advised Canadian Organigram Global Inc., a leading licensed...

New York City Mayor Mamdani proposes property tax hike as part of new budget plan

18 Feb 2026 00:00:00

New York City Mayor Zohran Mamdani unveiled a preliminary US$127 billion budget for fiscal year 2027 that includes a proposed property tax increase for both residential and commercial...

Doing Business in the United States 2026

kelly.hardy@hoganlovells.com (Kelly Hardy) — 10 Feb 2026 00:00:00

The U.S. is one of the most business-friendly jurisdictions globally, with low regulatory barriers, quick and straightforward business entity setup, and employer-friendly labor laws. Its...

Hogan Lovells advises Gini on its sale to Banyan Software

04 Feb 2026

Led by partner Peter Huber, global law firm Hogan Lovells has advised Gini GmbH on its sale to international software and financial investor Banyan Software.

Hogan Lovells advises on US$1.5 billion cross-border structured finance transaction with Nissan’s financial services subsidiary in Mexico

03 Feb 2026

New York, Mexico City, Monterrey – Global law firm Hogan Lovells advised J.P. Morgan (NYSE: JPM) on a US$1.5 billion cross-border structured finance transaction governed by both New...

Hogan Lovells advises GNIW on €500 million forward flow agreement with Fortress

03 Feb 2026

Led by partners Dr. Dietmar Helms and Martin Günther, global law firm Hogan Lovells has advised German prop-tech company GNIW (Gesellschaft für Nachhaltige Immobilienwirtschaft)...

Hogan Lovells advises NRW.BANK in connection with the signing of an InvestEU guarantee agreement with the European Union

03 Feb 2026

Global law firm Hogan Lovells has advised NRW.BANK on legal and tax issues relating to the signing of an InvestEU guarantee agreement with the European Union. NRW.BANK is the first...

Practising Law Institute: 28th Annual Real Estate Tax Forum

02 Feb 2026

Hogan Lovells partner Cristina Arumi will be participating in the "What’s New in the REIT World" session as part of Practising Law Institute (PLI)’s 28th Annual Real Estate Tax...

Hogan Lovells advises Republic of Ecuador on its historic return to the international capital markets

30 Jan 2026

New York, Houston, Miami, 30 January 2026 – Global law firm Hogan Lovells has advised the Republic of Ecuador (“the Republic”) on its historic and successful return to the ...

FOUR Frankfurt: Residential Tower T2 with Secured Financing – Hogan Lovells advises Groß & Partner

30 Jan 2026

The financing for the mixed-use residential tower T2 within the FOUR Frankfurt project has been successfully finalized. This ensures the tower's financial viability just in time for the...

Hogan Lovells advises Kaia Health on $285 million sale to Sword Health

29 Jan 2026

Led by partners Adrienne Ellman, New York, and Peter Huber, Munich, global law firm Hogan Lovells has advised Kaia Health, a digital health company focused on musculoskeletal (MSK) and...

Luxembourg - New attractive carried interest regime

22 Jan 2026 00:00:00

On 22 January 2026, the Luxembourg parliament adopted a reform of the carried interest regime (the “Law”)¹, aiming at extending its benefits, making it more attractive, and...

Hogan Lovells advises osapiens on a $100 million financing round

21 Jan 2026

Led by Munich partner Volker Geyrhalter, global law firm Hogan Lovells has advised osapiens, the leading provider of enterprise software for sustainable growth, on a Series-C financing...

Property tax reform – The “Third Rail” of New York City politics?

16 Jan 2026 00:00:00

Early in his inaugural address, New York City Mayor Zohran Mamdani pledged to fix ‘a long-broken property tax system,' which is by far the single largest tax the City has, accounting...

Financing the Future of Digitalization: Hogan Lovells advises international lending consortium on 2.475 billion Euro data centre platform financing for DTCP-owned maincubes

13 Jan 2026

Led by partner Dr. Carla Luh, global law firm Hogan Lovells has advised an international lending consortium on a EUR 2.475 billion debt package for leading European data centre provider...

Practising Law Institute: Real Estate M&A and REIT Transactions 2026

13 Jan 2026

Hogan Lovells partners David Bonser and Cristina Arumi will be participating as panel leaders at the Practising Law Institute (PLI) program Real Estate M&A and REIT Transactions 2026 on ...

Hogan Lovells welcomes 2026 with partner and counsel promotions across the Americas, Europe, and Asia-Pacific

06 Jan 2026

6 January 2026 – Global law firm Hogan Lovells announced the promotion of 28 lawyers to partner and 53 to counsel effective 1 January.

New tax ruling boosts Italy’s appeal for individuals relocating to Italy

24 Dec 2025 00:00:00

On 19 December 2025, the Italian Revenue Agency issued a ruling clarifying that, – despite different positions taken in the past – based on the wording of the laws currently in...

Setting new standards in deep tech: Hogan Lovells advises lead investors on €100 million financing round of semiconductor pioneer FMC

19 Dec 2025

Led by Counsel Thiemo Woertge, global law firm Hogan Lovells has advised Munich-based venture capital firm HV Capital and the Deep Tech & Climate Fund (DTCF) as lead investors in a...

Supreme Court decision in Hotel La Tour

rupert.shiers@hoganlovells.com (Rupert Shiers) — 17 Dec 2025 00:00:00

The Supreme Court has found for HMRC and clarified the law on recovery on input tax recovery relating to share sale costs.

Establishment of a business in the United Kingdom by a foreign corporation

17 Dec 2025 00:00:00

This note describes in outline the laws and taxes which currently apply to a foreign corporation establishing a business operation in the United Kingdom and the administrative requirements...

Hogan Lovells advises Cury, a leading residential real estate developer in Brazil, on its R$600 million follow-on equity offering

16 Dec 2025

São Paulo – A cross-practice team at global law firm Hogan Lovells has advised Cury Construtora e Incorporadora S.A. (B3: CURY3) (“Cury”), one of Brazil’s...

Future of Energy: Hogan Lovells advises ICG Infra on a partnership with W Power Storage

16 Dec 2025

Led by partners Dr. Tim Heitling and Dr. Thomas Dörmer global law firm Hogan Lovells has advised the European Infrastructure team of ICG, the global alternative asset manager, on a...

A global first in securitisation: Hogan Lovells advises Enpal on a €300 million securitisation of solar and heat pump receivables

11 Dec 2025

Led by Dr. Dietmar Helms and Sebastian Oebels, global law firm Hogan Lovells has advised the market leader for photovoltaic systems in Europe Enpal B.V. on a securitisation of solar and...

Hogan Lovells expands Corporate & Finance practice with addition of Krisa Benskin in Houston

08 Dec 2025

Houston – Global law firm Hogan Lovells announced today that Krisa Benskin has joined the firm as a Corporate & Finance partner in our Houston office. She joins us from Latham...

Novogradac 2025 Opportunity Zones Summit

03 Dec 2025

The Novogradac 2025 Opportunity Zones Summit features expert insights from qualified opportunity fund (QOF) managers, investors, developers, attorneys and Novogradac accountants with...

Hogan Lovells advises Allane on EUR 400 million ABS financing

02 Dec 2025

Led by Frankfurt partner Dr. Dietmar Helms and counsel Anna Rogge, global law firm Hogan Lovells has advised the cross-brand provider of comprehensive mobility solutions Allane SE as well...

Government confirms 60 day grace period for non-UK resident investment managers to perform investment management services in the UK

elliot.weston@hoganlovells.com (Elliot Weston) — 27 Nov 2025 00:00:00

From 6 April 2026 the revised tax regime in relation to individuals performing investment management services will bring carried interest into the charge to income tax.

Income tax on property income

christopher.hyde@hoganlovells.com (Christopher Hyde) — 27 Nov 2025 00:00:00

The government has announced the creation of new separate rates of income tax for property income, including a new property basic rate of 22%, with effect from April 2027.

Soft drinks industry levy: the ‘milkshake tax’

philip.harle@hoganlovells.com (Philip Harle) — 27 Nov 2025 00:00:00

One expected measure, announced on 25th November, is the so-called 'milkshake tax' which will extend the Soft Drinks Industry Levy (“SDIL”), the UK's tax on high...

Replacement of Energy Profits Levy with the Oil and Gas Price Mechanism

27 Nov 2025 00:00:00

As announced in the Autumn 2024 budget, the Energy Profits Levy (EPL) will end on 31 March 2030 (or earlier if oil and gas prices fall below a certain threshold under the Energy Security...

UK Budget 2025: Comments on carried interest changes and salary sacrifice

26 Nov 2025

London 26 November 2025 - Elliot Weston, tax partner and Jill Clucas, pensions counsel knowledge lawyer, comment on the UK government's budget announcements on the carried interest...

UK Budget 2025

26 Nov 2025 00:00:00

On 26 November, the Chancellor delivered her second Budget against a challenging economic backdrop. The following measures are of particular interest:

Stamp holiday for IPOs

26 Nov 2025 00:00:00

The government has in today's budget announced a 3 year stamp tax holiday for UK company IPOs

Final regulations on the Section 4501 excise tax on the repurchase of corporate stock

26 Nov 2025 00:00:00

On November 24, 2025, the IRS published final regulations (the “Final Regulations”) providing comprehensive guidance on the application of the excise tax on repurchases of ...

Mexico strengthens nearshoring with fiscal incentives, strategic location, and infrastructure growth

19 Nov 2025 00:00:00

With extended tax benefits for export industries, specialized incentives for northern and southern border regions, and fuel tax reductions, Mexico is positioning itself as a prime...

Hogan Lovells advises VICI Properties in US$1.16 billion sale-leaseback transaction with Golden Entertainment

12 Nov 2025

Washington, D.C., New York – Global law firm Hogan Lovells is advising VICI Properties Inc. (NYSE: VICI) (“VICI Properties”) as it enters into an agreement to acquire...

Hogan Lovells advises MindMed in its US$259 million public offering

04 Nov 2025

Philadelphia – Global law firm Hogan Lovells advised Mind Medicine (MindMed) Inc. (NASDAQ: MNMD), a late-stage clinical biopharmaceutical company developing product candidates to...

Hogan Lovells advises Lucanet on the acquisition of firesys

30 Oct 2025

Led by Hamburg partner Dr. Jan Phillip Feigen and counsel Dr. Daniel Mattig, global law firm Hogan Lovells has advised Lucanet AG, a leading global provider of software solutions for the...

ALI-CLE: OBBBA Tax Update 2025: Opportunity Zones, QSBS, and Estate Planning

30 Oct 2025

The One Big Beautiful Bill Act (OBBBA), enacted this summer, reshaped the federal tax landscape. By extending Opportunity Zones, amending Qualified Small Business Stock provisions, and...

Hogan Lovells advises Basic-Fit on the acquisition of Clever Fit

27 Oct 2025

Led by Munich partner Dr. Nikolas Zirngibl and associate Julia Dingeldey, global law firm Hogan Lovells has advised the Dutch fitness company Basic-Fit on the acquisition of Clever Fit, a...

Hogan Lovells advises Sparkasse Bremen on the financing of the acquisition of a majority stake in MC Shape by Rhein Invest

24 Oct 2025

Led by Munich partner Dr. Thomas Freund global law firm Hogan Lovells has advised the Sparkasse Bremen AG on the financing of the acquisition of a majority stake of German fitness company...

Hogan Lovells advises the owners of MVZ Labor Krone GmbH on the sale of their shares to Augenklinik Dardenne SE, part of the Limbach Group

23 Oct 2025

Led by Hamburg-based partner Dr Jan Feigen, global law firm Hogan Lovells has advised the owners of MVZ Labor Krone GmbH on the sale of all shares to the Limbach Group-owned eye clinic...

Hogan Lovells advises HAEMATO AG on the sale of HAEMATO Pharm GmbH to PHOENIX group

20 Oct 2025

Led by partner Dr. Jan Philipp Feigen, global law firm Hogan Lovells has advised HAEMATO AG, a majority-owned subsidiary of M1 Kliniken AG, on the sale of all shares in its subsidiary...

Hogan Lovells advises AMG Critical Materials N.V. on the sale of Graphit Kropfmühl GmbH to Asbury Carbons, Inc.

16 Oct 2025

Led by partner Michael Rose, global law firm Hogan Lovells has advised AMG Critical Materials N.V. (“AMG”) on the sale of Graphit Kropfmühl GmbH to a subsidiary of Asbury...

Hogan Lovells advises banks on the financing for NORDWEST Handel AG

14 Oct 2025

Led by Frankfurt Partner Bianca Engelmann, global law firm Hogan Lovells has advised a banking consortium led by Commerzbank Aktiengesellschaft and DZ BANK AG Deutsche...

Hogan Lovells advises Apera Asset Management on the acquisition financing of MontiPower by Bencis Capital

10 Oct 2025

Led by Munich partner Dr. Thomas Freund global law firm Hogan Lovells has advised private debt asset manager Apera on the acquisition financing of Monti TopCo BV and its subsidiaries,...

Setting a benchmark in Energy Transition: Hogan Lovells advises SHS Group on a €1.7 billion financing for one of Europe’s largest decarbonization initiatives in the steel sector

10 Oct 2025

Led by partner Dr. Carla Luh, global law firm Hogan Lovells has advised SHS – Stahl-Holding-Saar GmbH & Co. KGaA (SHS Group), including its subsidiaries Saarstahl...

Hogan Lovells advises the shareholders of AutomationsRobotic GmbH on partial sale of shares to Active Capital Company

02 Oct 2025

Led by Frankfurt-based partner Dr. Christoph Naumann, global law firm Hogan Lovells has advised the two shareholders of AutomationsRobotic GmbH – an innovative and globally active...

Luxembourg Tax Glossary

30 Sep 2025 00:00:00

This glossary aims at explaining frequently used terms in taxation in a simple manner.

Hogan Lovells advises OLB on the acquisition financing of the Omega Group by Bencis

29 Sep 2025

Led by Munich partner Dr. Thomas Freund, global law firm Hogan Lovells advised Oldenburgische Landesbank Aktiengesellschaft (OLB) on the financing of the acquisition of the Omega Group by...

Summer of ’25 – Hogan Lovells advised on transactions in Spain worth over €7.3bn

22 Sep 2025

Intense deal activity during the summer period for the Corporate & Finance team in Spain

Building a global marketplace leader: Hogan Lovells advises Razor on merger with Infinite Commerce

18 Sep 2025

Led by Frankfurt partner Dr. Torsten Rosenboom, global law firm Hogan Lovells has advised global holding company Razor Group GmbH on its merger with US e-commerce company Infinite Commerce.

Hogan Lovells advises Lürssen on the sale of its naval division NVL to Rheinmetall

17 Sep 2025

Led by Dr. Christoph Louven (Senior Counsel) and Birgit Reese (Partner), global law firm Hogan Lovells is advising Lürssen Maritime Beteiligungen GmbH & Co KG on the sale of its...

Hogan Lovells advises CBC on US$450M syndicated loan arranged by Bank of America, Citi, and JPMorgan

08 Sep 2025

Miami, 8 September 2025 - Global law firm Hogan Lovells has advised The Central America Bottling Corporation (CBC) in a syndicated loan transaction for an amount of US$450 million arranged...

Accelerating AI innovation: Hogan Lovells advises Aareon on the acquisition of Help me Fix

03 Sep 2025

Led by Frankfurt partner Maximilian Broermann global law firm Hogan Lovells has advised the Aareon Group on the acquisition of Help me Fix, a market-leading AI-native platform for repair...

Hogan Lovells advises Meta in Strategic Partnership with Reliance Industries to build Llama-based Enterprise AI Solutions

02 Sep 2025

Silicon Valley, 2 September 2025 — Global law firm Hogan Lovells advised Meta in the formation of a strategic joint venture with Reliance Industries Limited (“RIL”) aimed...

Hogan Lovells advises Korelya Capital on the acquisition of Wallapop by NAVER

27 Aug 2025

Paris, 27 August 2025 – Global law firm Hogan Lovells advises Korelya Capital on the acquisition by NAVER of Wallapop, a Spanish C2C Platform.

Hogan Lovells advises JTL-Software on the acquisition of Bringly

26 Aug 2025

Global law firm Hogan Lovells has advised long-standing client JTL-Software-GmbH with a cross-border team from Germany and the Netherlands on the acquisition of Bringly, a sustainable...

Hogan Lovells advises thermondo on its inaugural securitisation for the refinancing of solar and heat pump receivables

21 Aug 2025

Led by Frankfurt partner Dr. Dietmar Helms and Counsel Sebastian Oebels, global law firm Hogan Lovells has advised thermondo GmbH on its inaugural securitisation for the refinancing of...

Non-EU imports under scrutiny: the EU Parliament’s resolution on cross-border e-commerce

14 Aug 2025 00:00:00

Companies engaged in cross-border e-commerce with the EU should take note: On 9 July 2025, the European Parliament adopted a “Resolution on product safety and regulatory...

HMRC brings first prosecution under failure to prevent facilitation of tax evasion laws

11 Aug 2025 00:00:00

HMRC has reportedly brought its first-ever corporate prosecution under the failure to prevent the facilitation of tax evasion offence, almost eight years after the legislation was...

Expanding global footprint: Hogan Lovells advises Maguar Capital and Navori Labs on the acquisition of Signagelive

08 Aug 2025

Led by Dr. Nikolas Zirngibl and Dr. Dominik Lang, global law firm Hogan Lovells has advised the leading German software investor in the DACH region Maguar Capital and its Swiss-based...

Hogan Lovells advises SALCEF on the sale of Bahnbau Nord GmbH

31 Jul 2025

Led by Dr. Maximilian Menges (Partner) and Dr. Sebastian Merkel (Associate, Co-Lead), global law firm Hogan Lovells has advised SALCEF Deutschland GmbH on the sale of its 100 per cent stake ...

ALI-CLE: The New Tax Landscape After the OBBBA

31 Jul 2025

The “One Big Beautiful Bill Act” (OBBBA) extended 2017 TCJA tax breaks, significantly changed the federal tax landscape, and will have far-reaching implications for businesses...

UK carried interest regime: draft legislation confirms scope and conditions

29 Jul 2025 00:00:00

On 21 July 2025, the UK Government published draft legislation for the new UK carried interest regime, which is expected to come into effect from 6 April 2026. As previously announced, the...

NYU Summer Institute in Taxation: Introduction to Partnerships Taxation

22 Jul 2025

The Introduction to Partnerships Taxation Conference provides a solid foundation from which to address the intricacies of Subchapter K of the Internal Revenue Code.

Opportunity Zones 2.0 – Back to the Land of OZ

21 Jul 2025 00:00:00

Once the dust settled after the marathon legislative efforts resulting in the passage of the One Big Beautiful Bill Act of 2025 (“OBBBA”), the real estate community collectively ...

Hogan Lovells advises Azerion on the sale of Whow Games to DoubleDown Interactive

11 Jul 2025

Led by Munich partner Dr. Tobias Kahnert global law firm Hogan Lovells has advised the Dutch Azerion Group N.V. on the sale of Whow Games GmbH, a publisher of social casino games...

Hogan Lovells advises CarOnSale on EUR 70 million Series C financing round led by Northzone and HV Capital

10 Jul 2025

Led by Munich partner Peter Huber, global law firm Hogan Lovells has advised CarOnSale on their EUR 70 million Series C financing round.

Hogan Lovells advises Stellantis Bank on auto lease securitisations worth over one billion Euros

08 Jul 2025

A multijurisdictional team of global law firm Hogan Lovells led by Frankfurt partner Sven Brandt and counsel Sebastian Oebels advised Stellantis Bank on its first combined securitisation of ...

UK Pensions: HMRC announcement creates opportunity to increase VAT recovery on pension investment costs

08 Jul 2025 00:00:00

HMRC have announced a change to VAT policy to allow employers of defined benefit pension scheme to recover up to 100% of VAT on pension scheme investment costs. Employers and pension...

“One Big Beautiful Bill Act” signed into law: Clean energy credits and new FEOC/ Prohibited Foreign entity rules

07 Jul 2025 00:00:00

On July 4, 2025, President Trump signed into law the One, Big, Beautiful Bill Act. The Act includes significant amendments to tax credits originally enacted and/or amended under the...

Hogan Lovells advises Blue Lion on the sale of the Bavaria parking garages to Q-Park

04 Jul 2025

Led by Munich-based partner Dr. Tobias Kahnert, global law firm Hogan Lovells has advised Blue Lion GmbH, a company of the Schörghuber Group, on the sale of Bavaria Parkgaragen GmbH to ...

Update: US retaliatory taxes to be abandoned following G7 agreement on Pillar Two

01 Jul 2025 00:00:00

The United States has agreed with other G7 members to remove the section 899 protective tax measures from One Big Beautiful Bill in exchange for an agreement to exclude U.S. headed groups...

Hogan Lovells advises Naxicap Partners on acquisition of Tomorrow Education Group

23 Jun 2025

Led by Frankfurt partner Dr. Christoph Naumann, global law firm Hogan Lovells has advised private equity firm Naxicap Partners on an agreement to acquire the Tomorrow Education Group...

Hogan Lovells advises abcbank GmbH on the securitisation of a leasing portfolio

20 Jun 2025

Led by Frankfurt partner Dr. Sven Brandt and counsel Sebastian Oebels, global law firm Hogan Lovells has advised abcbank GmbH on the securitisation of a leasing portfolio of medium-sized...

Hogan Lovells advises banks on first euro-based €640 million ABS-transaction backed by data centers

11 Jun 2025

Led by partners Dr. Dietmar Helms and Julian Craughan, and counsel Sebastian Oebels and Isabel Tinsley, global law firm Hogan Lovells has advised Barclays PLC and Deutsche Bank AG as active ...

The limited partner exception from self-employment taxes: Soroban II

10 Jun 2025 00:00:00

The latest chapter in the IRS attack on the use of a self-employment tax exception by fund managers came in the form of another Tax Court opinion last month in Soroban Capital Partners LP...

Driving Innovation in Aerospace and Defence for Europe: Hogan Lovells advises Helsing on the acquisition of Grob Aircraft

05 Jun 2025

Led by Hamburg partner Dr. Alexander Koch, global law firm Hogan Lovells has advised Europe’s leading defence technology company Helsing on its acquisition of Bavarian aircraft...

Hogan Lovells advises Société Générale on a €750 million securitisation of auto loans

30 May 2025

Led by partner Dr. Sven Brandt and counsel Sebastian Oebels, a multi-jurisdictional team of Hogan Lovells has advised Société Générale as Arranger and Lead...

New Section 899 – Enforcement of remedies against unfair taxes

jay.singer@hoganlovells.com (Jay Singer) — 16 May 2025 00:00:00

On May 12, 2025, the House Ways & Means Committee released legislative text for a new code section 899 designed to impose retaliatory tax measures against unfair foreign taxes,...

Hogan Lovells advises Commerz Real on Investment in Amprio

15 May 2025

Led by Berlin partner Dr. Mathias Schönhaus, global law firm Hogan Lovells has advised Commerz Real AG – a subsidiary of Commerzbank and a leading European asset manager for real ...

Hogan Lovells advises investors on multi-million financing for start-up EEDEN

06 May 2025

Led by Frankfurt partner Dr. Christoph Naumann and senior associate Dr. Kilian Pfahl, global law firm Hogan Lovells advised the Forbion BioEconomy Fund as well as NRW Bank’s venture...

Next Level Procurement: Hogan Lovells advises Beroe on the acquisition of AI start-up nnamu

22 Apr 2025

Led by Dr. Heiko Tschauner and Dr. Franz Hackl, global law firm Hogan Lovells has advised the US-based Beroe Group on the acquisition of Munich start-up nnamu GmbH.

Hogan Lovells advises Redcare Pharmacy N.V. on placement of EUR 300 million convertible bond and buy-back of outstanding bonds

16 Apr 2025

After having advised Redcare Pharmacy N.V. (previously Shop Apotheke Europe N.V.), Europe's leading online pharmacy, on two convertible bond issuances, the Hogan Lovells team led by...

How EU VAT law applies post Brexit – the Hastings decision

rupert.shiers@hoganlovells.com (Rupert Shiers) — 08 Apr 2025 00:00:00

Following Brexit, the law is not yet clear on how far EU VAT law remains relevant in UK law. Provisions must pass through an “of a kind” gateway in order to remain relevant. The ...