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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
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Handelsblatt: Deutschlands Beste Anwälte 2024
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Best Lawyers 2025
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Legal 500 EMEA 2024
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Legal 500 Germany 2024
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Juve Handbuch Steuern 2023
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Best Lawyers 2024
Handelsblatt: Deutschlands Beste Anwälte 2023
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Legal 500 Germany 2023
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Best Lawyers 2023
![](/fileadmin/_processed_/c/6/csm_JUVE_Steuern_2022_0a707b4695.jpg)
Juve Handbuch Steuern 2022
![](/fileadmin/_processed_/c/d/csm_emea-recommended-lawyer-2022_309559d0f5.jpg)
Legal 500 EMEA 2022
![](/fileadmin/_processed_/e/3/csm_Empfohlender_Anwalt_2022_65c914123f.jpg)
Legal 500 Germany 2022
Handelsblatt: Deutschlands Beste Anwälte 2022
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Juve Handbuch Steuern 2021
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JUVE Handbuch Wirtschaftskanzleien 2020/2021
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JUVE Handbuch Steuern 2020
Latest news
Publications
2024
Mitarbeiterbeteiligungsmodelle bei Start-ups
Deutscher AnwaltSpiegel, April 10, 2024,
together with Ariane Neubauer2023
Zukunftsfinanzierungsgesetz: Verbesserung der steuerlichen Rahmenbedingungen für Mitarbeiterbeteiligungen beschlossen
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 Neubauer2020
Chapter Schwesterpersonengesellschaften in: Strahl (Hrsg.)
Problemfelder Ertragsteuern, 2020
Chapter Teilbetriebseigenschaft in: Strahl (Hrsg.)
Problemfelder Ertragsteuern, 2020
„Fondsstrukturen (Inbound)“, in: Jesch/Striegel/Boxberger (Hrsg.)
Rechtshandbuch Private Equity, 2nd Ed. 2020, with Dr. Tobias Klass
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