Benjamin Rapp is a partner in the Frankfurt and Munich offices of Gibson Dunn and a member of the Tax Practice Group.
As a certified tax advisor*, Benjamin advises clients, particularly private equity investors, on national and international tax law, with a focus on transactions. Besides his transactional work, he advises on restructurings in distressed situations, corporate reorganizations as well on the structuring, implementation and maintenance of complex management incentive schemes for financial investors. In addition, Benjamin has significant experience with corporate tax planning and assists his clients with tax authority enquiries, tax audits, and tax controversies.
Handelsblatt/The Best Lawyers™ 2025/2026 list him among the best lawyers for Tax law. The Legal 500 Deutschland 2024 and The Legal 500 EMEA 2024 recommend Benjamin for tax law in Germany. JUVE Handbook Tax 202 5 recognizes, in its chapter on transactional tax, that Benjamin is “ experienced and well connected with large private equity firms ”. MergerLinks named him a 2023 EMEA Rising Star, among the top 30 young tax lawyers most active on deals.
His recent transaction experience includes advising:
- Veritas Capital on its acquisition of Wood Mackenzie, an energy business and provider of data, analytics and insights to the natural resources industry, from Verisk
- KKR on its growth investment in smaXtec, a leading provider of AI-powered agri-tech solutions for the global dairy industry
- H.I.G. Capitalon its strategic investment in TIMETOACT Group, an IT services provider focused on cloud platforms and digital solutions
- Several lenders to Heubach Group, a German global pigment manufacturer, on the group's sale to Sudarshan Group, an India-based color solutions provider
- Astorg and its portfolio company hg medical on the acquisition of ptu medical
- EQT in connection with the acquisition of ju:niz Energy GmbH
- HENSOLDT, a European defense industry company, on its investment in Quantum Systems, a provider of advanced unmanned aerial intelligence solutions
- Phillips 66, a downstream energy provider, on the sale of its interest in Coop Mineraloel AG, a petroleum product distributor, to its Swiss joint venture partner
- Taylor Farms in connection with its acquisition of Bonduelle's ready-to-eat salad business in Germany
- TIIC (Edmond de Rothschild Private Equity Infrastructure) and the shareholder, Artea, in Dream Energy's fundraising round, a renewable energy company in the field of charging stations
- Triton on tax aspects relating to the financing of a portfolio company
- Xylem Inc. on tax aspects of a spin-off of various business operations in the water technology sector
- EMK Capital in connection with the acquisition of a joint group in the security technology sector, formed by four German mid-market companies, by EMK Capital-backed Garda Group
- Blue Earth Capital and Future Energy Ventures in connection with their co-lead investment in reev, a leading software provider for electric vehicle charging stations
- Advent International and Centerbridge on the €2 billion public tender offer for Aareal Bank AG
Benjamin studied business with a focus on tax and audit at the University of Erlangen-Nuremberg, Germany, where he obtained a degree (Dipl.-Kfm.) in 2008, and holds a BA in Business & Management of the University of Hull, UK. He became licensed as a certified tax advisor in 2011. Prior to joining Gibson Dunn, he was a tax partner at a renowned international law firm.
Benjamin regularly publishes on German tax issues and is co-author of a legal commentary on corporate reorganizations, published by Sagasser/Bula in its 6th edition 2024. In addition to his native German, Benjamin is fluent in English.
*Steuerberater/Tax Advisor, not admitted to practice law
Capabilities
Credentials
Education:
- University of Erlangen-Nuremberg - 2008 Diplom-Kaufmann
- University of Hull - 2006 Bachelor of Arts
Admissions:
- Germany - Certified Tax Advisor