Gal Shemer is a U.S. tax partner in the London office of Kirkland & Ellis International LLP.
Gal advises clients on tax aspects of a wide range of matters, including private investment fund formations, cross-border corporate and private equity M&As and joint ventures, debt and equity offerings, and acquisition finance transactions. At the NYU School of Law, where he earned his LL.M. in taxation, Gal won the Harry J. Rudick Memorial Award for “demonstrated excellence in taxation throughout” the program.
Experience
Representative Matters
Secondary Transactions
HarbourVest Partners in its role as senior lead investor in connection with the successful closing of MML Dorchester SCSp.
GBL on its €2 billion portfolio sale anchored by Carlyle AlpInvest.
TDR Capital on the closing of a single-ssset continuation fund for David Lloyd Leisure.
CapVest on the recapitalization of Curium Pharma.
PAI Partners on the €3.6 billion equity transaction to reinvest into Froneri.
Phi Industrial on the closing of a single asset continuation fund for BlueSun.
Coller Capital on the investment in a continuation fund transaction involving Olyos.
Apheon on the closing of multi-asset continuation fund for TMC and Haudecoeur.
Ambienta on €500+ million Article 9 continuation fund.
Lion Capital on its €477 million GP-led restructuring of its 2007-and 2010-vintage funds into a continuation fund.
Lexington in connection with several secondary transactions.
Triton Partners on the creation and close of Triton IV Continuation Fund.
Strategic GP Advisory Transactions
Coller Capital on its combination with EQT AB.
Actis, a global investor in sustainable infrastructure, in its sale to General Atlantic.
Park Square Capital on a strategic minority investment from Bonaccord Capital.
Coller Capital on the strategic minority investment from Hunter Point Capital.
Synova in its sale of a minority interest to Bonaccord Capital Partners.
Primary Fundraisings
Inflexion on the formation of Inflexion Buyout Fund VII.
Waterland on the €4.6 billion dual fundraise.
Inflexion on the formation of the £2.3 billion Inflexion Continuation Fund I.
Antin Infrastructure Partners on the closure of its fifth flagship fund raising above €10 billion.
EQT on the €3 billion close of the EQT Future Fund.
Inflexion Private Equity on the £975 million close of Inflexion Enterprise Fund VI.
KLAR Partners on the close of KLAR Partners II at €870 million.
Inflexion on the £1.8 billion close of Inflexion Partnership Capital Fund III.
Bowmark Capital on £900 million seventh flagship fund.
Malala Yousafzai on the launch of a women’s sports investment platform Recess Capital.
Others
Strategic Value Partners on €200 million preferred equity investment in Bjelin Group.
Oakley Capital on the financing for the investments in Phenna Group and CTS Group in transactions valued at over £1 billion.
Triton Partners on completing the sale of a portfolio of four companies, Assemblin, EQOS, Flokk and Unica, to a newly-formed vehicle, Triton IV Continuation Fund, which closed at €1.63 billion.
More
Thought Leadership
Speaking Engagements
Co-Chair, “Private Credit Funds Structuring Considerations” at the IBA/ABA 25th Annual U.S. and Europe Tax Practice Trends, April 10, 2025
Speaker, “Investment Advisors / Private Equity Transfer Pricing, ECI and Treaty Issues”, IBA/ABA 24th Annual U.S. and Europe Tax Practice Trends Conference, April 11, 2024
Credentials
Admissions & Qualifications
2019New York
2016Israel
Languages
English
Hebrew
Education
New York University School of LawLL.M., Taxation2018
Harry J. Rudick Memorial Award for distinction in the LLM Taxation Program
Tel Aviv University, Buchmann Faculty of LawLL.B.2015
Tel Aviv University, Coller School of ManagementB.A., Accountingmagna cum laude2014