is a partner in the German tax department in the Frankfurt office of Simmons & Simmons, heading the financial markets practice group in Germany. His practice area is broad-based, focusing on acquisitions, restructuring (including company reorganisations), tax-optimised products and cross-border tax planning. Other special areas of expertise include the tax aspects of acquisition finance, real estate finance and tax-efficient structured finance transactions (eg, securities trading and repo transactions). He also advises on the German GAAP and tax aspects of capital markets transactions. Additionally, Heiko’s legal work covers the tax-efficient acquisition and financing of non-performing loan portfolios.