Welcome to FrB-Tax

Dr. Frank Bayer.

Diplom-Kaufmann.

Tax advisor | Public Accountant .

I am a German tax consultant (Steuerberater) and German public accountant (Wirtschaftsprüfer) running my own tax firm. I advise on tax and business management in my areas of speciality:

Mergers & Acquisitions

- Contract drafting as regards tax and business matters, e.g. in the case of company purchase agreements
(share deals and asset deals), shareholder agreements / investment agreements, profit and loss transfer agreements

- Acquisition structuring and post-merger integration

- Tax due diligence audits

Warranty & Indemnity Insurances

- Advice for insurance providers on warranty & indemnity insurances

- Review of the data room and due diligence reports

- Reporting and recommendations on the scope of the possible coverage of tax risks

- Participation in the underwriting process

- Assistance in external tax field audits and appeal procedures of target companies under an insurance policy

- Advice on how to prevent damage claims

- Advice for policy holders when concluding a warranty & indemnity insurance

- Recommendations for the conduct and reporting of tax due diligence audits with a view to obtaining as much tax coverage as possible under an insurance policy

- Participation in the underwriting process

- Assistance in the enforcement of damage claims

Taxation of Real Estate

- Contract drafting as regards tax matters for real estate purchase agreements and lease agreements

- Tax-related acquisition structuring

- Tax due diligence audits

- Taxation of open-end and closed-end real estate AIF

- Ongoing real estate taxation

Tax Insurance Policies

- Detailed assessment of a risk and reporting to the insurer (Tax Memo)

- A detailed assessment of the risk, and reporting to the insurer (Tax Memo)

- Participation in the underwriting process

- Advice on how to prevent damage claims

Restructuring & Reorganization

- Conversions (mergers, splits, spin-offs, changes of legal form, contributions in kind, physical divisions)

- Tax-efficient restructuring in a group of companies

- Recapitalization of companies

Tax Field Audits

- Accompanying complex external tax field audits, following restructuring or acquisition of a company, for example

Support of the current tax advisor in specific matters

- Enforcement / defence of claims in appeal procedures

My Philosophy

Well-founded advice requires expertise. Therefore I advise only in areas in which I have gained many years of professional experience and feel technically confident and competent. My tax advice is provided on a cross-disciplinary basis in the fields of accounting and company valuation, always with a more comprehensive view that includes company law, and taking into account the legal and economic environment of the client.

Practical and enforceable solutions are often achieved with the necessary dose of pragmatism and by focussing on the essential needs of the client. Tax-efficient structuring, for example, is one aspect, but economically optimised solutions require a sense of proportion and usually consist of many different components ("the tax tail shouldn't wag the business dog").

Our tax law is complicated and subject to constant changes in legislation and case law. In this regard, it is important for me to explain complex matters in an understandable way and at the same time remain focussed on the essentials.

I consider teamwork with a current tax advisor of a client to be cooperation (rather than competition), as my consulting is only project-related.

Vita

FrB-Tax (since 2020)
Norton Rose Fulbright, Munich (2013-2020)
Familienwerte Gruppe, Nuremberg / Munich (2011-2012)
Pöllath + Partners, Munich (2005-2011)
Deloitte & Touche, Berlin (2001-2004)
Verhülsdonk & Partner, Berlin (1999-2000)

Appointment as German public accountant (Wirtschaftsprüfer) (2005)
Appointment as Certified Public Accountant (US) (2004-2023)
Appointment as German tax advisor (Steuerberater) (2002)

Doctorate (Dr. rer. pol.) from Otto-Friedrich University of Bamberg (1999)
Diploma in business administration (Diplom-Kaufmann), University of Regensburg (1995)