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Alexander Born is a lawyer, tax adviser and certified public accountant and is particularly active in the field of German and international tax law.
The main focus of his advisory work is bank finance (including financial restructuring), capital markets and fund formation.
He also advises on M&A transactions and energy/power tax issues. Furthermore, Mr. Born is an authority in the taxation of banks, (hedge-funds, real estate) private equity funds and leasing companies.
Mr. Born is a member of the international White & Case REITs Group.
Representation of PATRIZIA Alternative Investments GmbH (PAI) in connection with two portfolio transactions acquiring retail assets for a special regulated funds. The total deal volume comprises approximately EUR 500 million at total. Our advice combined all aspects of the transactions, including real estate, M&A, corporate, tax structure and regulatory aspects, antitrust and bank finance.
New differentiation criteria and controversial exceptions – deferral of credit agreement bank charges (Neue Abgrenzungskriterien und streitanfällige Ausnahmetatbestände - Rechnungsabgrenzung bei Bearbeitungsentgelten für Kredite), NWB, Issue 10, pp. 802–807, 2012
Changes regarding Energy and power taxes (HBeglG 2011: Änderungen bei Energie- und Stromsteuern), NWB, Issue 4, pp. 274–279, 2011
Current Tax Issues in connection with Debt to Equity Swap Transactions (Aktuelle Steuerfragen im Zusammenhang mit Debt-Equity-Swap-Transaktionen), BB, p. 1730 et seq., August 2009
Tax Treatment and Consequences of Debt Restructuring and Workouts, Derivatives & Financial Instruments, p. 25 et seq., November/December 2004
Tax Treatment of Index Participation Units in Germany, Derivatives & Financial Instruments, p. 298 et seq., November/December 2004