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
- Co-Head of the Tax Practice Group
- 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
Legal 500 Germany 2024
Juve Handbuch Steuern 2023
Best Lawyers 2024
Handelsblatt: Deutschlands Beste Anwälte 2023
Legal 500 Germany 2023
Best Lawyers 2023
Juve Handbuch Steuern 2022
Legal 500 EMEA 2022
Legal 500 Germany 2022
Handelsblatt: Deutschlands Beste Anwälte 2022
Juve Handbuch Steuern 2021
JUVE Handbuch Wirtschaftskanzleien 2020/2021
JUVE Handbuch Steuern 2020
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 Neubauer
2024
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
Space Law 2024 - Germany
Chambers Global Practice Guide – Space Law 2024
,
together with
Dr. Andreas Lenz
, Dr. Thomas Jansen
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 Neubauer
2023
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