Dr. Patrick Meiisel Partner* MAIN OFFICE: Frankfurt Willkie Farr & Gallagher LLP An der Welle 4 D-60322 Frankfurt am Main T +49 69 79302 156 F +49 69 79302 222

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Patrick Meiisel is a partner* at Willkie Farr & Gallagher LLP in Frankfurt, where he heads the firm’s German tax practice. Mr. Meiisel specializes in providing tax advice for corporate clients, private equity funds and financial institutions on mergers and acquisitions, corporate tax matters, reorganizations, domestic and international tax planning, double tax treaty matters and EU law. He also counsels clients on capital markets and debt finance transactions.

Mr. Meiisel’s writings are regularly published in various tax law publications and he is a frequent speaker at seminars and universities.

Prior to joining Willkie, Mr. Meiisel was a tax partner at PricewaterhouseCoopers, where he served in the international tax department in New York (1999-2004) and the M&A tax department in Frankfurt (2004-2007).

Mr. Meiisel's significant matters include advising:

• Roth & Rau AG on €350M voluntary public takeover offer from Meyer Burger Technology AG
  
  
• Advising Palamon Capital Partners in the sale of its majority stake in Germany's Loyalty Partner to American Express
  
  
• Commerzbank AG in its role as largest lender in the approx. €12 billion five-lender consortium mid-term financing plan for Schaeffler Group
  
  
• State of North-Rhine Westphalia on the €3.5 billion sale of Landesentwicklungsgesellschaft Nordrhein-Westfalen
  
  
• A diagnostic group (listed on Frankfurt stock Exchange, included in DAX 30 stock index) on various corporate matters
  
  
• A chemical group (listed on NYSE included in Fortune 500 index) on corporate tax matters
  
  
• LEG Stadtentwicklung on various internal reorganizations and corporate tax matters
  
  
• Salzgitter AG on its €296 million convertible bonds issue
  
  
• Argantis on the acquisition of WIS group
  
  
• 3i on the acquisition of Scandlines A/S
  
  
• 3i / Labco on the acquisition of Aesculabor-Karlsruhe GmbH
  
  
• Insight Venture Partners and Bessemer Venture Partners in connection with the leveraged recapitalization of a German software company
  
  
• The syndicate banks led by Commerzbank and Morgan Stanley on the €460 million rights issue of M-DAX listed RHÖN-KLINIKUM AG
  
  
• YOC AG on its Prime Standard listing
  
  
• A bidder on the auction sale of Axtone S.A.
  
  
• Fortress on several acquisitions, including the acquisition and refinancing of publicly listed Grundstücks- und Baugesellschaft AG Heidenheim
  
  
• Fortress funds on ongoing tax matters
  
  
• Palamon on the sale of Movie Park Germany
  
  
• A multinational industrial group on the reorganization of its German sales & marketing organization
  
  
• An investor on its acquisition of Enka*
  
  
• Celanese on its sale of the Oxo-Business*
  
  
• A bidder on the auction sale of Viterra AG*
  
  
• A private equity investor on the auction sale of Scandlines A/S*
  
  
• A strategic investor on the auction sale of Europcar*
  
  
• Access Industries on the acquisition of Basell*
  
  
• Triton on the acquisition of publicly listed Kampa AG*

Mr. Meiisel’s selected publications include:

• Praxishandbuch des Restrukturierungsrechts (Guide to Restructuring Law); Verlag Wolters Kluwer, 2010 (co-author)
  
  
• Steuerliche Fallstricke bei der indirekten Emission von Wandelanleihen (Pitfalls of the indirect issuance of convertibles under German tax law), Corporate Finance-Beilage im Handelsblatt 2010 (co-author)
  
  
• Handels- und steuerrechtliche Aspekte der indirekten Emission von Wandelanleihen beim Emittenten (Accounting and taxation of indirect issuances of convertibles at the level of the issuer), Corporate Finance Law 2010, p. 35 (co-author)
  
  
• Zulässigkeit variabler Ausgleichszahlungen in Ergebnisabführungsverträgen (Permissibility of Variable Compensation Payments in Profit-and-Loss Transfer Agreements), Der Betrieb 2009, p. 2067 (co-author)
  
  
• Verhinderte Genesung (Impeded recoveries), JUVE 7/2009, p. 70
  (co-author)
  
  
• German Dividend Taxation Compliant with EU Law, AG Says, Tax Notes International 2008, p. 745 (co-author)
  
  
• Anmerkungen zum Entwurf des BMF-Schreibens zu § 8c KStG (Comments to the Draft Decree of the Federal Ministry of Finance Relating to § 8c of the German Corporate Income Tax Act), Betriebsberater 2008, p. 808 (co-author)
  
  
• BB-Kommentar zur Entscheidung des BFH vom 6.3.2008, IV R 74/05 (Comments on the Decision of the Federal Fiscal High Court dated March 6, 2008, IV R 74/05), Betriebsberater 2008, p. 1996 (co-author)
  
  
• Neuere Erkenntnisse für die Anwendung primären und sekundären EU-Rechts aus der Rechtssache Burda (Conclusions from the ECJ Case "Burda" for the Application of Primary and Secondary EU-Law), Der Betrieb 2008, p. 2160 (co-author)
  
  
• German government passes venture capital act, Tax Notes International 2007, p. 1117 (co-author)
  
  
• Foreign models’ income not subject to wage withholding tax, Tax Notes International 2007, p. 549
  
  
• How to structure and finance M&A in Germany, Supplement Mergers & Acquisitions, July 2006 (co-author)
  
  
• Auswirkungen des § 14 Abs. 1 Nr. 5 KStG auf die Nutzung von Organträgerverlusten (Effects of Sec. 14 par. 1 no. 5 Corporate Income Tax Act on the utilization of losses of the common parent of a fiscal unity), IStR 2002, p. 581 (co-author)
  
  
• Steuern in den USA (Taxation in the US), Frankfurt am Main 2001
  (co-author)
  
  
• Goodwill durch Sanierungsrückstellungen - Beurteilung nach HGB, US GAAP und IAS (Goodwill through the accounting for expected expenses in connection with a business recovery - Analysis under German GAAP, US GAAP and IAS), Die Wirtschaftsprüfung 2000, p. 1055 (co-author)
  
  
• Discounting Operations - Ausweis und Bilanzierungsvorschriften nach dem neuen Standard des IASC (Discontinuing operations - Accounting for discontinuing operations under the new standard of the IASC), Der Betrieb 1998, p. 2229 (co-author)

 

 

 

 

*Not permitted to practice law

*Transactions advised on before joining Willkie Farr & Gallagher LLP