Kai Kremer
Image of Kai Kremer

Dr. Kai Kremer

Associate

Kai advises on all aspects of national and international tax law with a focus on questions of M&A and (re-)financing.

Kai specializes in advising financial institutions and has a particular interest in crypto taxation and the taxation of capital income.

Prior to joining the firm as an Associate, Kai completed a secondment with our New York Tax Team. He holds an LL.M. in Taxation from New York University.

Expertise

Published Work

  • Kremer/Spilker, 2018, Cum/Cum Banking Transactions Under the Radar of Courts and Authorities, BetriebsBerater (BB), dfv Mediengruppe
  • Kremer, 2022, DAO & Tax, Rethinking: Law, Verlag Dr. Otto Schmidt
  • Kremer, 2023, Income Tax Implications of Distributed Ledger Technology-Based Corporate Financing, dfv Mediengruppe
  • Kremer, 2025, Krypto und Steuern (Richter/Anzinger et. al. (Hrsg.), (“Crypto and Taxation”, Chapter on Capital Gains Tax), Verlag Dr. Otto Schmidt

Qualifications

Admissions

Rechtsanwalt, Germany, 2025

Academic

First German Law Degree, Universität Münster, 2019

Dr. iur., Universität Münster, Germany, 2023

Second German Law Degree, Higher Regional Court Frankfurt am Main, Germany, 2024

LL.M. in Taxation, New York University School of Law, United States of America, 2025

Languages

English, German
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.