People
Martin Wolff is a counsel in King & Spalding’s Frankfurt office and a member of the firm’s Tax practice. He is also qualified as a Certified Tax Advisor (Steuerberater). Martin’s practice focuses on domestic and cross-border investment fund structuring and related investment tax and other tax issues on behalf of institutional investors and private equity companies. He also advises German and international clients on corporate and wealth management tax planning matters and real estate transactions.
With more than 15 years of experience, Martin Wolff advises institutional investors, including pension funds and private equity companies on complex domestic and cross-border tax issues related to the structuring of their investment funds as well as on all aspects of national and international tax law.
Prior to joining King & Spalding, Martin worked for an international law firm where he was involved in advising on complex tax matters and real estate and commercial transactions.
Martin has been recognized by JUVE Tax, International Tax Review, Handelsblatt and Best Lawyers among Germany's best tax lawyers.
Martin regularly publishes on several aspects of German tax law.
Martin studied law with additional qualification in economics (Wirtschaftsjurist Univ. Bayreuth) at the University of Bayreuth, where he obtained his first state examination.
Publications:
First State Exam, University of Bayreuth
Germany
Alumni association of the faculty of law and economics of the University of Bayreuth "RWalumni” (Co-organizer of the regional group Frankfurt /Rhine-Main)
Deutscher Anwaltverein
Member of the joint tax policy commission of the German association of young entrepreneurs and the German association of family-owned businesses (Die Familienunternehmer e.V.)
Rechtsanwaltskammer Frankfurt am Main
Steuerberaterkammer Hessen
English
German
February 5, 2026
Hahn Group wins management mandate for Germanwide retail real estate portfolio
King & Spalding Advises UltraGreen.ai as local counsel in connection with USD 400M IPO
Advised several German occupational pension schemes (berufsständische Versorgungswerke) on their "alternative investments" (e.g. real estate, private equity funds, infrastructure funds), including tax due diligence and advice on German regulatory, investment and investment tax laws and negotiating side letter agreements.
February 12, 2026
German Tax Authorities Challenge Treaty Benefits for U.S. Owned Disregarded Entities
December 18, 2025
Real Estate Capital Markets 2025
September 17, 2025
Location Promotion Act makes it possible: Green light for German credit funds (but not for all of them)
February 5, 2026
Hahn Group wins management mandate for Germanwide retail real estate portfolio
King & Spalding Advises UltraGreen.ai as local counsel in connection with USD 400M IPO
Advised several German occupational pension schemes (berufsständische Versorgungswerke) on their "alternative investments" (e.g. real estate, private equity funds, infrastructure funds), including tax due diligence and advice on German regulatory, investment and investment tax laws and negotiating side letter agreements.
February 12, 2026
German Tax Authorities Challenge Treaty Benefits for U.S. Owned Disregarded Entities
December 18, 2025
Real Estate Capital Markets 2025
September 17, 2025
Location Promotion Act makes it possible: Green light for German credit funds (but not for all of them)
February 5, 2026
Hahn Group wins management mandate for Germanwide retail real estate portfolio
King & Spalding Advises UltraGreen.ai as local counsel in connection with USD 400M IPO
First State Exam, University of Bayreuth
Germany
Alumni association of the faculty of law and economics of the University of Bayreuth "RWalumni” (Co-organizer of the regional group Frankfurt /Rhine-Main)
Deutscher Anwaltverein
Member of the joint tax policy commission of the German association of young entrepreneurs and the German association of family-owned businesses (Die Familienunternehmer e.V.)
Rechtsanwaltskammer Frankfurt am Main
Steuerberaterkammer Hessen
English
German