Silvia Sparfeld, M.A.
Rechtsanwältin (Lawyer), certified specialist in tax law, tax advisor, Business Mediator, Partner
Corporate
Tax
Mergers & Acquisitions
Silvia Sparfeld specialises in corporate reorganisations and advises national and international companies on cross-border M&A transactions. Her advice on these fields also covers the tax law implications. Silvia is also active in financial litigation, advising national and international clients in preliminary proceedings out of court and legal proceedings before the tax courts and Germany’s Federal Fiscal Court. Silvia has many years of transaction experience in Central and Eastern Europe, especially in Russia and the Czech Republic. She has led teams of foreign and local lawyers in numerous international transactions.
Distinctions
- Leading expert for Tax Law, Tax & Legal Excellence (2018)
Career
Studied law at the University of Gießen
Studied Slavic languages (MA) at the Universities of Gießen and Kiev (Ukraine)
Worked for Westdeutsche Landesbank in Dusseldorf, Frankfurt am Main and New York (USA) from 1990 to 1991
At Noerr since 1991
At Noerr’s Prague office from 1992 to 1995
Partner with joint responsibility for Noerr’s Moscow office from 2002 to 2008
Head of Noerr’s Prague office from 2010 to 2012
Admitted to the Munich Chamber of Lawyers
Admitted to the Munich Chamber of Tax Advisors
Memberships
- Co-editor of the journal ZASA on foreign trade, sanctions and foreign investments (Zeitschrift für das Recht der Außenwirtschaft, Sanktionen und Auslandsinvestitionen), published by C.H. Beck-Verlag
- Chair of CCBE Tax Committee
- Member of Tax Law Committee at Federal Chamber of Lawyers
- Chair of Tax Law Committee at Munich Chamber of Lawyers
- German Corporate Law Association (VGR)
- Business mediator for the Munich Chamber of Lawyers
Publications
- Commentary on sections 226 to 237 of the German Reorganisation Act, Habersack/Wicke, Umwandlungsgesetz 3rd edition 2023
- Stimmrechte sanktionierter Personen im deutschen Gesellschaftsrecht, ZASA 2023, 137
- Q&A list of the European Commission on unlawful legal advice following the eight package of sanctions, UKuR 2023, 57
- Verschmelzung, Ertragsteuern – Problemanalyse, Gestaltungen (ed. Strahl), June 2022
- Steuerliche Berücksichtigung von Maßnahmen zur Unterstützung von Kriegsgeschädigten, UKuR 2022, 219
- Umstrukturierung und Umwandlung KGaA, Bürgers/Fett, Die Kommanditgesellschaft auf Aktien, 3rd edition 2022
- Commentary on sections 226 to 237 of the German Reorganisation Act, Habersack/Wicke, Umwandlungsgesetz Kommentar, 2nd edition 2021
- Mitteilungspflichten für grenzüberschreitende Steuergestaltungen, BRAK 2020, pp. 11-18
- Umwandlungsrechtliche Grundlagen: Spaltung, Vermögensübertragung, Formwechsel, Kraft/Edelmann/Bron, Umwandlungssteuergesetz, 2nd edition 2019
- Anzeigepflicht von Steuergestaltungen - Handlungspflicht auch ohne nationales Umsetzungsgesetz Global Taxes TLE-014-2019
- Commentary on sections 226 to 237 of the German Reorganisation Act, Habersack/Wicke, Umwandlungsgesetz Kommentar, 1st edition 2019
- Verschmelzung, Ertragsteuern (ed. Strahl), 29th supplement 2019
- Article on cross-border changes in form following “Polbud”, WPg 2018, 55
- Auflösung von und Austritt aus Freiberuflersozietäten – Aktuelle Entwicklungen zur Realteilung, BRAK 2017, from p. 66
- Chapter on Czech banking law, Derleder/Knops/Bamberger, Handbuch zum deutschen und europäischen Bankrecht, 3rd edition 2017
- Commentaries on sections 226 to 237 of the German Reorganisation Act, Habersack/Wicke, BeckOK UmwG, 2017
- Verschmelzung, Ertragsteuern – Problemanalyse, Gestaltungen (ed. Strahl), 17th supplement 2015
- Umstrukturierung und Umwandlung, Bürgers/Fett, Die Kommanditgesellschaft auf Aktien, 2nd edition 2015
- Russisches Umwandlungssteuerrecht (co-author Maxim Vladimirov), Widmann/Mayer, Umwandlungsrecht, 146th supplement 2015
- Neue tschechische Grunderwerbsteuer ab 2014 (co-author Dita Šulcová), Praxis Internationale Steuerberatung 5/2013, from p. 338
- Nicht realisierte Währungskursgewinne in der Körperschaftsteuererklärung 2012 (co-author Dita Šulcová), Praxis Internationale Steuerberatung 5/2013, from p. 140
- Verschmelzung, Ertragsteuern – Problemanalyse, Gestaltungen (ed. Strahl), 7th supplement, June 2012
- Prüfungsrelevante Rechtsthemen, 4th edition, NWB Verlag 2010