Dr. Patrick Meiisel

Prior to joining Willkie, Patrick was a tax partner at PricewaterhouseCoopers, where he served in the international tax department in New York (1999-2004) and the M&A tax department in Frankfurt (2004-2007).

Patrick’s selected publications include:

• Praxishandbuch des Restrukturierungsrechts (Guide to Restructuring Law); Verlag Wolters Kluwer, 2010 (co-author)
• Steuerliche Fallstricke bei der indirekten Emission von Wandelanleihen (Pitfalls of the indirect issuance of convertibles under German tax law), Corporate Finance-Beilage im Handelsblatt 2010 (co-author)
• Handels- und steuerrechtliche Aspekte der indirekten Emission von Wandelanleihen beim Emittenten (Accounting and taxation of indirect issuances of convertibles at the level of the issuer), Corporate Finance Law 2010, p. 35 (co-author)
• Zulässigkeit variabler Ausgleichszahlungen in Ergebnisabführungsverträgen (Permissibility of Variable Compensation Payments in Profit-and-Loss Transfer Agreements), Der Betrieb 2009, p. 2067 (co-author)
• Verhinderte Genesung (Impeded recoveries), JUVE 7/2009, p. 70
  (co-author)
• German Dividend Taxation Compliant with EU Law, AG Says, Tax Notes International 2008, p. 745 (co-author)
• Anmerkungen zum Entwurf des BMF-Schreibens zu § 8c KStG (Comments to the Draft Decree of the Federal Ministry of Finance Relating to § 8c of the German Corporate Income Tax Act), Betriebsberater 2008, p. 808 (co-author)
• BB-Kommentar zur Entscheidung des BFH vom 6.3.2008, IV R 74/05 (Comments on the Decision of the Federal Fiscal High Court dated March 6, 2008, IV R 74/05), Betriebsberater 2008, p. 1996 (co-author)
• Neuere Erkenntnisse für die Anwendung primären und sekundären EU-Rechts aus der Rechtssache Burda (Conclusions from the ECJ Case "Burda" for the Application of Primary and Secondary EU-Law), Der Betrieb 2008, p. 2160 (co-author)
• German government passes venture capital act, Tax Notes International 2007, p. 1117 (co-author)
• Foreign models’ income not subject to wage withholding tax, Tax Notes International 2007, p. 549
• How to structure and finance M&A in Germany, Supplement Mergers & Acquisitions, July 2006 (co-author)
• Auswirkungen des § 14 Abs. 1 Nr. 5 KStG auf die Nutzung von Organträgerverlusten (Effects of Sec. 14 par. 1 no. 5 Corporate Income Tax Act on the utilization of losses of the common parent of a fiscal unity), IStR 2002, p. 581 (co-author)
• Steuern in den USA (Taxation in the US), Frankfurt am Main 2001
  (co-author)
• Goodwill durch Sanierungsrückstellungen - Beurteilung nach HGB, US GAAP und IAS (Goodwill through the accounting for expected expenses in connection with a business recovery - Analysis under German GAAP, US GAAP and IAS), Die Wirtschaftsprüfung 2000, p. 1055 (co-author)
• Discounting Operations - Ausweis und Bilanzierungsvorschriften nach dem neuen Standard des IASC (Discontinuing operations - Accounting for discontinuing operations under the new standard of the IASC), Der Betrieb 1998, p. 2229 (co-author)

*Not permitted to practice law

Patrick's significant matters include advising:

• Questel and its financial sponsors Eurazeo, IK Investment Partners and Raise Investissement on the contemplated acquisition of NovumIP from Paragon Partners
• Maxburg Beteiligungen III GmbH & Co. KG on the acquisition of saracus Group
• EQT Mid Market fund in its agreement to sell Avenso GmbH to LUMAS Art Editions GmbH and Avenso in its sale of WhiteWall to CEWE Stiftung & Co. KGaA
• Maxburg Beteiligungen III GmbH & Co. KG on the acquisition of KGS Software3i Group plc in its agreement to invest up to €247 million in Formel D GmbH
• Rockwood Holdings Inc. in the $1.325 billion sale of its titanium dioxide pigments and four other non-strategic businesses to Huntsman Corporation
• Rockwood Holdings Inc, on its $ 1.98 billion sale of CeramTec to Cinven
• Rockwood Holdings Inc. in the $ 635 million sale of its rheology business to ALTANA Group
• Canadian-based investor on the sale of German real property
• Fresenius Medical Care AG & Co. KGaA on ongoing corporate tax matters
• Cevian on ongoing fund tax matters
• TARTECH eco industries AG on ongoing tax matters
• Gigaset AG on its organizational realignment
• Roth & Rau AG on €350M voluntary public takeover offer from Meyer Burger Technology AG
• Palamon Capital Partners in the sale of its majority stake in Germany’s Loyalty Partner to American Express
• TARTECH eco industries AG on the formation and financing of a joint venture
• Velcon Filters on its acquisition of Warner Lewis GmbH
• Sachtleben on its acquisition of the titanium dioxide business of crenox GmbH
• Raben on the acquisition of the road business of Wincanton
• Raben on corporate tax matters
• Founder of RHM clinics in the sale to Waterland Private Equity
• State of North-Rhine Westphalia on the €3.5 billion sale of Landesentwicklungsgesellschaft Nordrhein-Westfalen
• A diagnostic group (listed on Frankfurt stock Exchange, included in DAX 30 stock index) on various corporate matters
• A chemical group (listed on NYSE included in Fortune 500 index) on corporate tax matters
• LEG Stadtentwicklung on various internal reorganizations and corporate tax matters
• Argantis on the acquisition of WIS group
• Argantis on corporate tax matters in relation to its investment in WIS-Group
• 3i on the acquisition of Scandlines A/S
• 3i / Labco on the acquisition of Aesculabor-Karlsruhe GmbH
• Insight Venture Partners and Bessemer Venture Partners in connection with the leveraged recapitalization of a German software company
• Commerzbank in connection with the refinancing and restructuring of Schaeffler group
• State of North-Rhine Westphalia on the sale of Landesentwicklungsgesellschaft (LEG)
• The syndicate banks led by Commerzbank and Morgan Stanley on the €460 million rights issue of M-DAX listed RHÖN-KLINIKUM AG
• YOC AG on its Prime Standard listing
• A bidder on the auction sale of Axtone S.A.
• Fortress on several acquisitions, including the acquisition and refinancing of publicly listed Grundstücks- und Baugesellschaft AG Heidenheim
• Fortress funds on ongoing tax matters
• Palamon on the sale of Movie Park Germany
• A multinational industrial group on the reorganization of its German sales & marketing organization