Hamburg
+49 40 35 52 80-288 +49 40 35 52 80-80 h.lay@heuking.de
Languages
German, English
Practice groups/Expertise
Consulting focuses
- Tax law
- Real Estate Transactions
- Private Equity
- Venture Capital
- Mergers and Acquisitions (M&A)
- Investment Funds
- Reorganisation [of group of companies]
Vita
- Certified Tax Lawyer 2014
- Appointment as German Tax Advisor 2010
- Admitted to the bar since 2007
- Education and former activities
- Arends Hofert Bergemann PartGmbB, Hamburg, Partner2016 - 2021
- Watson Farley & Williams LLP, Hamburg, Senior Associate2014 - 2015
- Latham & Watkins LLP, Hamburg, Associate2007 - 2014
Qualifications/current topics
- Lecturer for international tax law at the University of Applied Sciences Wedel
Affiliations
- International Fiscal Association
- Hamburger Forum für Unternehmensteuerrecht e. V.
- International Bar Association (IBA)
Dr. Henrik Lay's Distinctions
Juve Handbuch Steuern 2024
Handelsblatt: Deutschlands Beste Anwälte 2024
Best Lawyers 2025
Legal 500 EMEA 2024
Publications
2025
Profit Participation Rights, Hurdle Shares, ESOP: This is how much tax you have to pay in each case
Gründerszene, January 9, 2025,
together with Ariane Neubauer2024
Updated Overview of Employee Participation Schemes for Start-ups
Article, December 4, 2024,
together with Ariane Neubauer Profit Participation Rights for Employee Participation in Start-ups – A Real Alternative to VSOPs?
Article, November 7, 2024,
together with Ariane Neubauer Mitarbeiterbeteiligungsmodelle bei Start-ups
Deutscher AnwaltSpiegel, April 10, 2024,
together with Ariane Neubauer Overview of employee participation schemes for start-ups
Article, March 14, 2024,
together with Ariane Neubauer2023
Future Financing Act: Tax framework improvements for employee participation resolved
Article, November 29, 2023,
together with Ariane Neubauer Future Financing Act: The German government introduced a framework for more advantageous tax treatment of employee shareholdings
August 24, 2023, Article,
together with Ariane Neubauer Verbesserung der Rahmenbedingungen für Mitarbeiterbeteiligungen im Referentenentwurf des Zukunftsfinanzierungsgesetzes
Potentially more favorable tax treatment of employee share ownership
April 12, 2023, Article,
together with Ariane Neubauer Hurdle Shares for incentivising founders and (senior) employees of start-ups
January 12, 2023, Article,
together with Ariane Neubauer