SPECIAL AREAS OF EXPERTISE

Renewable energies / environmental technology 

Renewable energies (especially wind energy, photovoltaics, biomass, geothermal energy) and the environmental technologies are gaining economic steam due to comprehensive government-funded support measures (especially EEG 2009, Biomass Act etc.).

We offer interdisciplinary advice for every step of all projects relating to renewable energies or environmental technologies for all project parties, especially

• Initiators
• Strategic investors and financial investors
• Planners, general contractors, project managers
• Service and service provider companies
• Energy generating companies, energy suppliers, network operators
• Utilities and waste management companies
• Coordination of all relevant issues and aspects with in-house and external specialists of other disciplines (technical component)
• Balanced consideration of operating, commercial, legal and tax aspects (integrated viewpoint) 
• Advisory services for German projects both nationally and internationally in cooperation with local experts in agreement with our clients
• Advisory services for foreign investors in the scope of national projects, e.g. investigation of foreign investors (Foreign Trade Act 2009).

We will especially assist you in the following special legal issues:

Legal questions regarding the placing, planning and realisation of projects

• Antitrust law, law regulating the awarding of contracts, law regulating pricing, planning law and by-laws
• Building law, right of salvage, Emissions Control Act, waste law etc. 
• Energy law and law regulating energy supply, especially 
• Supply and consideration regulations (especially mandatory supply agreements of the network operator, determination of the grid connection point, possibilities for transferring energy supply costs to the network operator under private law, supply management) 
• Optimisation, increase and requirement-based expansion of the grid capacity by the network operator 
• Direct marketing options (energy trade - green certificates) 
• Water and waste law, Emissions Control Act etc.

Legal structuring of project participation

• Transaction-related legal due diligence investigation
• Negotiation and implementation of projects and transactions, especially 
• Joint venture agreements / shareholders’ agreements 
• Purchase and financing agreements 
• General contractor, management and concession agreements 
• Energy supply/service agreements, drilling, supply and network agreements

Ongoing legal advice in the course of the operations

• Civil and antitrust law related pricing control 
• Adjustment clauses, general terms and conditions 
• Law regulating distribution and advertising 
• Municipal budget and aid law (financing) 
• Advice in matters of labour and social security law for private and municipal employers

Greenhouse Gas Emissions Act

• Justification, issuance and marketing of greenhouse gas certificates 
• Allocation Acts (ZuG 2007, ZuG 2012)

Advice on special questions in tax matters

• Tax optimised structuring of energy projects in which private investors and public authorities participate
• Special questions regarding the taxation of project companies, closed-end energy-related investment companies, municipal business companies and public private partnerships 
• Optimisation of grants and subsidies 
• VAT and trade tax related issues

Ongoing tax consulting and assistance

• Financial accounting 
• Payroll accounting 
• Annual financial statements 
• Tax returns 
• Assistance in the scope of tax field audits 
• Legal protection in tax matters

Special audit and business consulting issues

• Financial due diligence investigation in the scope of transactions and projects
• Support in the planning process (projects, companies)  
• Set up of special controlling and reporting
• Profitability simulation 
• Verification of project and yield calculations 
• Advice on the choice and use of financing concepts, especially classic bank financing, project financing, fund financing, sale and lease back, structured / hybrid financial instruments 
• Use of grants and subsidies
• Valuation reports (especially projects, companies, tangible and intangible assets), especially in connection with financing concepts

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