Dr. Thomas Dehesselles

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 +49 (0) 69 244 3799 – 55
thomas.dehesselles@gruengold.legal
German, English
Dr. Thomas Dehesselles, specialist lawyer for sports law and specialist lawyer for tax law, has been working as a consultant and litigator in sports law, club and association law, foundation law and the law of tax-privileged corporations (non-profit law, law of professional associations) for 30 years. As a member of the Sports Law Committee of the Frankfurt Bar Association and a multiple award-winning lawyer (Handelsblatt Best Lawyers tax law 2018 ff. and Wirtschaftswoche TOP Lawyer for Sports Law 2022 ff.), Thomas Dehesselles is one of the leading advisors in his specialist areas. He is also an arbitrator at the DIS Court of Arbitration for Sport.

Specializations

  • Comprehensive advice to federations, associations, leagues, clubs and sports corporations in all areas of sports business law, , in particular restructuring, spin-offs, mergers, investor participation, responsibilities of governing bodies.
  • Sponsoring – including tax aspects – Business Judgement Rule, Governance, Sustainability, Liability and Compliance.
  • Club, arbitration and judicial enforcement of club exclusions, stadium and competition bans or enforcement of participation in competitions and admission to higher-level associations.
  • Founding advice, Preparation of articles of association, coordination with administrative and financial authorities, time and action plan, documentation and recording of legally capable and unregistered associations and federations.
  • Advice on the internal organization of the association and its enforcement, for example exclusion and admission procedures, committee and association responsibilities in umbrella associations and their subordinate divisions, liability issues.
  • Assistance with restructuring and financing (spin-offs, admission of outside investors, mergers, liquidation) as well as revisions and amendments to articles of association.
  • Preparation and support of general meetings.
  • Representation in cases where resolutions are contested before association and arbitration courts and ordinary courts.
  • Advising tax-privileged, in particular non-profit organizations on domestic and foreign activities, use of funds, allocation of income and expenses, preparation of annual financial statements including the creation of reserves and the carrying forward of funds.
  • Support and advice during tax audits.
  • Representation in opposition and fiscal court proceedings.

Publications and lectures

1. MONOGRAPHS

  • The compensation of voluntary association board members – a 360-degree view: labor law, social insurance, tax and association law.
  • Dehesselles/Katzer/Zayoz, Nomos Verlag 2017
  • Sport & Management – Sports law, association and company law in sport.
  • Katzer /Dehesselles, IST study booklet, 06/2016
  • The mediatization of membership rights in the association – structuring memberships in the large association.
  • Dehesselles /Voß, Nomos Verlag 2014
  • Accounting and Licensing in Professional Football: DFL Licensing Regulations and UEFA Financial Fair Play – Selected Topics – A Critical Comparison, Nomos Verlag 2011
  • Stiftung-Verein-Verband: Praxishinweise zur Gründung, Verwaltung und Steuerbegünstigung, Herfurth /Dehesselles, Verlag für Wirtschaftskommunikation, 2001

2. CONTRIBUTIONS IN ANTHOLOGIES

  • The autonomous association rules with disciplinary consequences,
  • in: Reichert , Handbuch Vereins- und Verbandsrecht, 15th edition 2024
  • The expulsion from the association, in: ders.
  • Regulatory measures of the association without disciplinary character in: ders.
  • The procedure for enforcing the association rules, in: ders.
  • Association-internal legal remedies in the disciplinary and non-disciplinary regulatory area, in: ders.
  • Annex: Sponsoring and classification of spheres under Section 14 AO, in: Nomos Kommentar Gesamtes Gemeinnützigkeitsrecht, 2nd edition 2020.
  • § Section 4 (4), (5) EStG, in: Nomos Kommentar Gesamtes Gemeinnützigkeitsrecht, 3rd edition 2024.
  • Rechnungslegung im Verein Galli/ Dehesselles, in: Galli/ Elter/Gömmel/ Holzhäuser/Straub, Sportmanagement, 2nd edition 2012, Verlag Vahlen.
  • Association management – legal and tax principles; Dehesselles /Bragrock, in: dies.
  • Kapitalgesellschaften im Sport; Dehesselles /Frodl, in: dies.
  • Sponsoring – Legal and tax principles; Dehesselles /Hertl, in: dies.
  • The legal framework based on EC/EU law; Dehesselles/ Siebold, in: Tokarski/Petry/Groll/Mittag, A Perfect Match? Sport and the European Union, Meyer & Meyer Sport, 2009.
  • Insolvency, liquidation and non-profit status; in: Wachter, Festschrift für Sebastian Spiegelberger zum 70. Geburtstag, Vertragsgestaltung im Zivil- und Steuerrecht, Zerb Verlag, 2009.
  • VIP invitations for business customers; Hölz /Dehesselles, in: Trosien/Dinkel, Sportökonomische Beiträge zur FIFA Fußball-WM 2006, abc Verlag, 2007.

3. SUPPLEMENTS

  • 6 current topics in the Bundesliga. SportBild 17.01.2024
  • On feet of clay – The CAS ruling shows: UEFA has also failed itself in the proceedings against Manchester City; Kicker, Issue 68, 17.08.2020
  • The virtual general meeting in associations; Dehesselles /Richter, npoR 2016, 246
  • What should you look out for at hospitality events and VIP invitations?
  • pressesprecher.de, 21.04.2015
  • Sponsoring golf tournaments – (not) just private pleasure?; golfmanager, 01/2014, 32.
  • Das Ende des Zweckbetriebs – Zivil- und steuerrechtliche Miscellanea, also a discussion of FG Hessen of April 26, 2012 and KG Berlin of January 18, 2011, DStR 2012, 2309.
  • Divergence of the systems. When pedantic tax law meets exalted criminal law, the user of the law suffers; Markenartikel, 05/2012, 100.
  • pen Gemeinnützige Körperschaften in der Insolvenz – Zugleich Besprechung des BFH-Urteils vom 16.5.2007, I R 14/06; DStR 2008, 2050.
  • § Section 37b EStG – assumption of recipient taxation, Sponsors, 08/2008, 16
  • : Shareholdings in sports clubs: Legal options
  • Thomas Dehesselles & Michael Siebold, Sponsors, 10/2007, 38.
  • VIP tickets, boxes and taxes, Bundesliga Magazin, 03/2007, 32.
  • VIP invitations – Dana’s gift?!, Sponsors, 04/2006, 42.
  • Hospitality – New tax regulations for VIP boxes in sports stadiums, Sponsors, 10/2005, 44.
  • Tax deductibility of expenses for VIP boxes and sponsoring – business expense or private pleasure?, Sponsors, 04/2005, 56.
  • Sport, sponsoring and tax changes,, Sponsors, 01/2004, 46.
  • Tax aspects – VIP boxes and business seats, Sponsors, 05/2003, 20.
  • Legally defined special-purpose business or taxable commercial business? – on the relationship between § 68 and § 65 AO, DStR 2003, 537
  • Outsourcing: model or fashion?, Sponsors, 07/2002, 44.
  • Sponsoring and VAT, Sponsors, 04/2002, 48.

Training and career

  • Studied law at Leibniz University, Hanover, there stud. and scient. Assistant Chair of Civil Law, History of Law and Philosophy of Law
  • Scholarship holder Max Planck Institute for Legal History
  • Frankfurt (1st state examination 1992)
  • visiting scholar UC Berkeley, USA, (2nd state examination 1997)
  • Doctorate Dr. jur. Goethe University, Frankfurt, 1997
  • Lawyer in Hanover and Braunschweig (1997-1999)
  • KPMG Frankfurt (authorized signatory, 1999-2001)
  • ASD (Arnecke Siebold) Attorneys at Law (Partner, 2002-2012)
  • Sonntag&Partner, auditors-tax consultants-lawyers (partner, 2012-2019),
  • Lawyer in Frankfurt (2020-2024)