Dr. Felix Klemt

Partner

Dr. Felix Klemt primarily advises clients in the fields of real estate, building and corporate law. His work focuses on project developments, transactions, corporate formation and structuring and advising young, innovative companies. In addition, Felix Klemt provides guidance on the tax aspects of real estate and corporate law.

Practice areas

Real estate and building law
Corporate law, Mergers & Acquisitions
Tax law
Guidance for young, innovative companies

Vita

2001 - 2003 Economics studies (part time) at FernUniversität Hagen (Hagen distance teaching university) and Heidelberg University (concluding with intermediate exam after first two years of university studies)
2003 - 2008 Law studies in Heidelberg
2008 - 2010 Doctoral dissertation at Heidelberg University and fellowship from the Landesgraduiertenförderung Baden-Württemberg (postgraduate scholarship from the state of Baden-Wuerttemberg); chair of working groups at Heidelberg University
2010 - 2012 Legal clerkship with stages at the Federal Ministry of Finance in Berlin and HeidelbergCement AG in Heidelberg and Dallas (USA)
2012 Admitted to the German
2015 PhD (Dr. iur.) at Heidelberg University
2018 Partner of RITTERSHAUS law firm

Other activities and memberships

Teaching appointment at Heidelberg University
Member of the Gesellschaftsrechtliche Vereinigung - Wissenschaftliche Vereinigung für Unternehmens- und Gesellschaftsrecht (VGR) e. V., Frankfurt am Main (Corporate Law Association – Academic Association for Business and Corporate Law)
Member of the Advisory Board of the Tax Law Association Heidelberg e.V.

Publications

„Der WEG-Verwalter und die energetische Sanierung“, Immobilienwirtschaft Nr. 0406/2023, S. 38
„Körperschaftsteuerliche Verluste junger innovativer Unternehmen“, 2016 (https://www.peterlang.com/view/product/24808, ISBN: 9783631693285)
„Richtungsentscheidung für Kompetenzen in Europa - lässt das Beihilferecht die Sanierungsklausel in § 8c Abs. 1a KStG zu?“, DStR 21/2013, S. 1057
„Die Entsorgung der steuerlichen Altlasten - Rückkehr zum zeitlich beschränkten Verlustvortrag verfassungsrechtlich zulässig?“, DStR 36/2011, S. 1686
„Keine Auswirkungen von § 8c KStG auf Venture-Capital-Investitionen durch vermögensverwaltende Fonds?“, DB 39/2008, S. 2100
„Das europarechtliche Ende der Einkommensgrenzen in §§ 1 Abs. 3, 1a Abs. 1 Nr. 2 EStG? – „Meindl“ “, EWS 8/2007, S. 350

Selected mandates

About me

I rowed competitively, becoming, among other things, German Junior Champion in the four. I develop legal and fiscal strategies for complex projects of clients and implement these in close cooperation with all involved.