Tim Drach (geb. Spranger)

Tim Drach (geb. Spranger)


Tim advises on all national and international tax matters with a special focus on investment funds, real estate transactions, and tax (re-)structuring of multinational groups.

He has gained strong expertise in tax structuring (domestic and foreign) investment funds across all different asset classes where he is frequently advising major fund managers in setting up or reorganising fund investments as well as institutional investors for their investments or fund-of-funds.

Within the real estate sector, Tim's experience includes advising real estate groups with regard to ongoing tax planning and restructurings as well as representing clients in the course of tax field audits.

He has acted in various large and midcap M&A transactions, including tax structuring and W&I insurance solutions.


Pro bono

Advising a social housing initiative of the German real estate industry on a project in Namibia to provide affordable rental housing as an alternative to informal settlements.

Regular participation in the “Malteser Social Day”.

Published Work

  • RdF-Workshop "Basel III" am 10.05.2012 in Frankfurt a.M., Recht der Finanzinstrumente, 4.2012
  • Grunderwerbsteuer bei Fondsinvestments in deutsche Immobilien, Recht der Finanzinstrumente, 1.2016
  • Fondsstrukturen und Hinzurechnungsbesteuerung, - Update zu RdF 2023, 47ff., Recht der Finanzinstrumente, 4.2023

Speaking Engagements

  • Tim regularly holds lectures at the University of Cologne (Master of Business Taxation program)

Leadership Positions And Professional Affiliations

  • Member, German Tax Adviser Association
  • Member, Rechtsanwaltskammer Frankfurt am Main



Admitted as German Certified Tax Adviser (Steuerberater), 2015

Admitted as German Rechtsanwalt, 2011


Second German Law Degree, 2011

First German Law Degree, 2009


German, English
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.