Dr. Michael Best

+49 (89) 24240-470 call


Michael is a partner at the tax department and has many years of experience in national and international tax law. He focuses on tax advice for private equity funds, their investors and carry-holders on all relevant tax aspects. Another main aspect of his professional tax advice lies in cross-border tax structuring for the acquisition of companies and real estate packages. Michael is regularly listed in renowned tax rankings and has an excellent reputation in the market due to his profound knowledge of German and international tax law. Michael is highly regarded for his excellent understanding of private equity structures and transactions.

  • Tax
    • Tax Planning / Structuring
    • Transaction Tax Law
    • Real Estate Tax Law
    • International Tax Law
    • Tax Compliance
    • Reorganization Tax Law
    • Fund Tax Law


  • Joined POELLATH in 2001
  • Employee and partner in various German tax and law firms (1990-2001)
  • Studied in Munich
German, English
“well-known and respected”
Chambers Europe
“held in high esteem by market sources thanks to his in-depth knowledge of international and domestic tax issues”
Who’s Who Legal Corporate Tax
“highly reputed for his sharp and strategic mind on matters of private equity fund formation and taxation”
Who’s Who Legal Private Funds Formation
Dr. Michael Best
Tax Advisor (Germany)