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Lorenz Haselberger

Partner

Lorenz is a tax generalist who focuses on the taxation of financial institutions and instruments, domestic and cross-border mergers and acquisitions, inbound investments, financings and debt restructurings and capital markets transactions. He regularly advises major financial institutions, sovereign investors, hedge funds, private equity funds and domestic and multinational companies.

He is a member of the Executive Committee of the New York State Bar Association Tax Section, Vice Chair of the Financial Institutions and Products Committee of the American Bar Association and a member of Tax Forum.

From 2012 to 2013, he served as a judicial clerk to the Honorable Patrick Higginbotham on the U.S. Court of Appeals for the Fifth Circuit.

Expertise

Experience

Representative matters

Intercontinental Exchange, Inc. in connection with its $13.1 billion merger with Black Knight, Inc. and in various other transactions. 

Mubadala in its acquisition of a majority interest in Fortress Investment Group.

Mubadala in the expansion of its global partnership with Apollo to support the Apollo Capital Solutions business and in various other investments and transactions.

JetBlue Airways Corp. in its terminated acquisition of Spirit Airlines for approximately $3.8 billion.

Published Work

  • Haselberger, Lorenz, and Shulman, Michael (2024) “Holding Nothing Back: Everything We Know About Withholding on Derivitives”, Tax Notes Federal
  • Haselberger, Lorenz, (2023) “Report on Notice 2023-27 and Nonfungible Tokens (NFTs)”, New York State Bar Association Tax Section 
  • Shulman, Michael and Haselberger, Lorenz, (2022) “Report on Cryptocurrency and Other Fungible Digital Assets”, New York State Bar Association Tax Section 
  • Goodman, Corey and Haselberger, Lorenz, (2020) “Stop BEATing Up Your Brother-Sister”, Tax Notes Federal

Speaking Engagements

  • Panelist, Stock Buyback Tax, Box Spread ETFs, Tax Issues in Private Credit and Intercompany Lending/Implicit Support, Wall Street Tax Association 2024 Spring Tax Conference, May 2024
  • Panel Chair, Tax Considerations for Cryptocurrency and Other Digital Assets, NYSBA Tax Section 2024 Annual Meeting, January 2024
  • Moderator, Big Bad Debt: The Application of Sections 166 and 165 to Intercompany Financings, ABA 2023 Fall Tax Meeting, October 2023
  • Panelist, Withholding and Reporting, Institute of International Bankers Annual Tax Seminar, September 2022

Leadership Positions And Professional Affiliations

  • Member, Executive Committee, New York State Bar Association Tax Section 
  • Vice Chair, Financial Institutions and Products Committee, American Bar Association 
  • Member, Tax Forum
Recognition
Lorenz Haselberger is an expert in financial product taxation
Legal 500, 2022
I view him as a rising industry leader in the taxation of financial products (including digital assets) and more generally in tax issues relevant to financial institutions, and I know he is also well regarded as a tax lawyer in the M&A space. He is highly responsive and is an excellent outside tax advisor who quickly understands the issues and works with clients to find creative solutions.
Client feedback, Legal 500, 2022

Qualifications

Admissions

New York, 2013

Academic

B.A., summa cum laude, University of Pennsylvania, Phi Beta Kappa

Certificate, New York University School of Law

J.D., cum laude, Harvard Law School, Supervising Editor, Harvard Law Review

Languages

German (native)
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.