Alexander Born
Biography
Overview
Alexander Born is a lawyer, tax adviser and certified public accountant and is particularly active in the field of German and international tax law.
The main focus of his advisory work is bank finance (including financial restructuring), capital markets and fund formation.
He also advises on M&A transactions and energy/power tax issues. Furthermore, Mr. Born is an authority in the taxation of banks, (hedge-funds, real estate) private equity funds and leasing companies.
Mr. Born is a member of the international White & Case REITs Group.
Experience
Berlin Hyp, 2024
Advised Berlin Hyp AG on the issuance of a blockchain-based mortgage Pfandbrief, the first issuance of a digital mortgage Pfandbrief by a bank.
Bank syndicate, 2024
Advised a bank syndicate of initial purchasers, led by Deutsche Bank and J.P. Morgan SE, on the issuance of various financial instruments by Mangrove LuxCo III S.à r.l. and its subsidiaries for the early and full repayment of Kelvion's existing restructuring liabilities.
Hyundai Capital Bank Europe, 2024
Advised Hyundai Capital Bank Europe GmbH (Hyundai Capital Bank Europe) on a €700 million asset-backed securities (ABS) auto loans transaction.
CECONOMY AG, 2024
Advised a banking syndicate of initial purchasers, led by BNP Paribas, Deutsche Bank, J.P. Morgan and Société Générale, on CECONOMY AG's €500 million issuance of sustainability-linked senior notes due 2029.
Deutsche Lufthansa AG, 2024
Representation of Deutsche Lufthansa AG (Lufthansa Group) on a €2.5 billion revolving credit facility with a five-year term and two extension options of one year each.
Mercedes-Benz, 2023
Representation of Mercedes-Benz on the cooperation agreement for its strategic partnership with energy company E.ON for the establishment and operation of the new Europe-wide Mercedes-Benz charging network, which enables fast, safe and environmentally friendly charging of electric vehicles.
PATRIZIA Alternative Investments GmbH (PAI), 2016
Representation of PATRIZIA Alternative Investments GmbH (PAI) in connection with two portfolio transactions acquiring retail assets for a special regulated funds. The total deal volume comprises approximately EUR 500 million at total. Our advice combined all aspects of the transactions, including real estate, M&A, corporate, tax structure and regulatory aspects, antitrust and bank finance.
New differentiation criteria and controversial exceptions – deferral of credit agreement bank charges (Neue Abgrenzungskriterien und streitanfällige Ausnahmetatbestände - Rechnungsabgrenzung bei Bearbeitungsentgelten für Kredite), NWB, Issue 10, pp. 802–807, 2012
Changes regarding Energy and power taxes (HBeglG 2011: Änderungen bei Energie- und Stromsteuern), NWB, Issue 4, pp. 274–279, 2011
Current Tax Issues in connection with Debt to Equity Swap Transactions (Aktuelle Steuerfragen im Zusammenhang mit Debt-Equity-Swap-Transaktionen), BB, p. 1730 et seq., August 2009
Tax Treatment and Consequences of Debt Restructuring and Workouts, Derivatives & Financial Instruments, p. 25 et seq., November/December 2004
Tax Treatment of Index Participation Units in Germany, Derivatives & Financial Instruments, p. 298 et seq., November/December 2004
