
Bio
Dr. Frey regularly handles complex and contentious audits and disputes for multinational clients that involve intellectual property, joint ventures, transfer pricing and permanent establishment matters. He advises corporate clients across many industries, with a particular focus on technology, health care and consumer products.
He has co-authored numerous articles on a wide range of international topics that have been published in leading tax journals, including the Tax Management International Journal, Tax Notes and Tax Notes International. He also served as adjunct professor for international taxation at the University of Lausanne.
Dr. Frey has been repeatedly selected for inclusion as a leading lawyer in Chambers Global, Chambers Europe, International Tax Review World Tax, Who’s Who Legal, Expert Guides’ Guide to the World’s Leading Tax Advisers, Handelsblatt/Best Lawyers and JUVE Wirtschaftskanzleien. He also was recently named one of the top 25 corporate tax lawyers in Germany by WirtschaftsWoche (a leading German journal), a Thought Leader and Highly Recommended Lawyer for Corporate Tax in Germany by Lexology Index (formerly Who’s Who Legal) and one of Lawdragon’s 500 Leading Global Tax Lawyers.
Tax Controversy
Dr. Frey’s tax controversy practice focuses heavily on representing corporate taxpayers in pre-audit, audit, administrative appeal and litigation proceedings. He frequently resolves complex tax disputes and addresses cross-border discovery and evidentiary privilege issues.
Select representations include:
- global software and technology companies on disputes concerning licenses and transfers of intangibles
- global consumer products companies on disputes with various tax authorities concerning intangibles
- pharmaceutical companies on transfer pricing matters and disputes over the tax consequences of cross-border licensing and cost sharing
- multinational companies on multilateral controls issues and simultaneous/joint audits within the EU
- multinational companies on disputes regarding anti-hybrid rules
- cruise companies on international VAT disputes
- insurance companies on questions relating to permanent establishments
- various exit tax and partnership disputes
Tax Planning
Dr. Frey has extensive experience in the planning and execution of complex cross-border transactions, with a focus on acquisitions, mergers, redomiciliations and joint ventures. He advises on tax matters for various multinational companies, including Amgen, Amazon.com, Apple, Biogen, BlackRock, Gilead, IBM Corporation, Intel, International Flavors and Fragrances, Netflix, Pfizer Inc., Nike, Inc. and The Coca-Cola Company.
Select representations include:- CureVac N.V. on several matters, including the tax structuring of its business combination with BioNTech SE that values CureVac N.V. at $1.25 billion
- BlackRock as part of a consortium of investors, including Allianz and T&D Holdings, on the tax structuring of its acquisition of Viridium Group from Cinven at an enterprise value of €3.5 billion
- International Flavors and Fragrances Inc. on the tax aspects of the spin-off and sale of its nitrocellulose business
- alstria office REIT-AG on several matters, including:
- the tax aspects in connection with the public takeover by Brookfield against a cash consideration of €3.5 billion
- the tax aspects of its proposed, unsolicited $890 million acquisition of DO Deutsche Office AG
- Netflix, Inc. on several matters, including the tax structuring and tax aspects of its acquisition of Scanline VFX
- The SCP Group on its:
- €1.2 billion acquisition of the Real Group from METRO AG
- sale of the digital business of Real, including the online marketplace operated under real.de, to Schwarz Gruppe
- Coty Inc. on its strategic partnership with KKR & Co. Inc. including the carve-out sale of 60% of its professional beauty and retail hair businesses to KKR with an enterprise value of $4.3 billion
- The Coca-Cola Company on the tax aspects of the combination of Coca-Cola Enterprises, Inc., Coca-Cola Iberian Partners SA and Coca-Cola Erfrischungsgetränke AG to form a new company called Coca-Cola European Partners Plc
- Merck KGaA on the tax aspects of its $17 billion acquisition of Sigma-Aldrich Corporation, a chemical company for the life science industry
Credentials
Education
- LL.M., Georgetown University, 1997
- Dr. jur., University of Munich, 1998
- University of Munich, 1993
Admissions
- Munich
- New York
Associations
- Lecturer at the European Business School in Oestrich-Winkel on REITs
- Adjunct professor at the University of Lausanne on International Taxation
- Frequent lecturer on various aspects of cross-border taxation and at seminars sponsored by IFA, IBA and others
- Member of the International Bar Association
- Member of the American Bar Association
Languages
- German
- English