Dr. David Hötzel, LL.M.

+49 (30) 25353-220 call


David advises on real estate transactions from a tax perspective on both the buyer and seller sides (asset and share deals). A further focus of his work is tax structuring for real estate investments.
He also advises on taxation issues with cryptotokens. David published his PhD thesis on tax issues regarding cryptocurrencies and was awarded the Judiciary Award Carl Gottlieb Svarez by the government of Berlin-Brandenburg, amongst others.

  • Tax
    • Tax Planning / Structuring
    • Real Estate Tax Law
    • International Tax Law
    • Crypto / Digital Assets


  • Admitted to bar and joined POELLATH in 2014
  • Advisory board member of Deutsche Gesellschaft zur Digitalisierung des Steuer- und Gesellschaftsrechts e.V. (German Society for the Digitization of Tax and Corporate Law DGDSG)
  • Assistant at the University of Potsdam (2011-2014)
  • Studied law in Potsdam (Ph.D. 2017) and San Diego (USA, LL.M. 2017 with concentration in taxation)
  • Ph.D. thesis honored by the Judiciary Award Berlin-Brandenburg Carl Gottlieb Svarez 2018, the Wolf-Rüdiger-Bub Prize by the University of Potsdam and the award for the best Ph.D. thesis of academic year 2017 by the University Society of Potsdam – LL.M degree awarded the Dean’s Comparative Law Award 2017 by the University of San Diego
German, English
Dr. David Hötzel, LL.M. (San Diego)
Attorney-at-Law (Germany)