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3 questions to smart minds
Photo: Michael Sinhart

Private investments in infrastructure — current topics and trends

For this 3 questions to Michael Sinhart

GOWLING WLG in Frank­furt a. M.
Photo: Michael Sinhart
11. March 2026

The importance of infra­struc­ture invest­ments is growing — not only poli­ti­cally, but also in the port­fo­lios of insti­tu­tio­nal and PE inves­tors. Germany’s infra­struc­ture is in need of reno­va­tion, inclu­ding rail tracks, roads, bridges and schools, but also energy grids and data centers, which count as criti­cal infra­struc­ture. What are private inves­tors focu­sing on? 


For this 3 ques­ti­ons to Michael Sinhart, Part­ner at GOWLING WLG in Frank­furt a. M.

1. What are the current prio­ri­ties for infra­struc­ture issues in this country?

If you look at the prio­ri­ties of private inves­tors, there is a clear focus on digi­ta­liza­tion topics. There is great inte­rest in the deve­lo­p­ment of data centers in parti­cu­lar. Unfort­u­na­tely, Germany curr­ently only ranks 14th among all EU count­ries in terms of digi­ta­liza­tion. Howe­ver, the fact that the digi­ta­liza­tion of our indus­try is one of the key factors for econo­mic success is hardly being ques­tio­ned anymore. 

A number of chal­lenges arise in connec­tion with the expan­sion of criti­cal infra­struc­ture. As lawy­ers, we repea­tedly find that access to elec­tri­city, i.e. the issue of grid connec­tion, is a diffi­cult topic in many places. On the one hand, grid connec­tion capa­ci­ties are limi­ted, meaning that data centers have to compete with a large number of other consu­mers. The current govern­ment did not want to prio­ri­tize data centers with regard to the allo­ca­tion of grid connec­tions. On the other hand, it must be noted that agree­ments to secure network connec­tion opti­ons are now being concluded at very early project stages. As a result, projects with a low proba­bi­lity of success are blocking valuable capacity. 

The second problem is the energy effi­ci­ency of data centers. Germany is parti­cu­larly strict in this area by inter­na­tio­nal stan­dards and demands very effi­ci­ent energy use. In prac­tice, this effi­ci­ency can often only be achie­ved if the waste heat gene­ra­ted in the data centers is used. This repres­ents a major hurdle for opera­tors. The capa­ci­ties of local and district heating networks in Germany are limi­ted. Buil­ding new network struc­tures is expen­sive. If you don’t want to use the waste heat to grow pineapp­les on the data center site — which would theo­re­ti­cally be possi­ble — but to use it more sensi­bly, the heating networks need to be expan­ded. Howe­ver, due to the long invest­ment peri­ods, this would prima­rily be a matter for the public sector, as district heating is curr­ently more of a niche area for private investment. 

2. Which inves­tors are inves­t­ing in infra­struc­ture? What is of inte­rest to PEs, which issues remain with the public sector?

Infra­struc­ture invest­ments are of inte­rest to more and more private equity funds with a long-term invest­ment hori­zon. Predic­ta­ble, stable income with relia­ble custo­mers is attrac­tive, hence the great inte­rest in data centers, which are gene­rally purcha­sed by hypers­ca­lers ( = Cloud service provi­der that opera­tes an enorm­ous compu­ting, storage and network resource infra­struc­ture and makes it available globally and with great scala­bi­lity. These provi­ders own and manage huge data centers that enable them to offer cloud compu­ting services effi­ci­ently and cost-effec­tively on a large scale) .

Another topic is, of course, energy supply. Private inves­tors have been active in the field of rene­wa­ble ener­gies for a long time, and there will conti­nue to be a great deal of inte­rest here, provi­ded that the site capa­ci­ties allow it. 

Howe­ver, when it comes to the major issues of network reno­va­tion, both for rail and road, it is likely to be prima­rily the public sector that is in demand. The chal­lenges here are too great, the invest­ment hori­zons too long and the coun­ter-finan­cing concepts too diffi­cult to grasp for private inves­tors to be interested. 

3. Infra­struc­tures are part of public services. Is the entry of PEs into tax offices also part of this?

I would say yes. If the service of prepa­ring tax returns is seen as a public service, the ques­tion of whether and how private equity funds can invest in tax consul­tancy firms is a very inte­res­t­ing one. — How the so-called prohi­bi­tion of third-party owner­ship can be circum­ven­ted is legally complex and is curr­ently being discus­sed by the profes­sio­nal asso­cia­ti­ons of tax advi­sors with vary­ing results. Inte­res­t­ingly, the same ques­tion arose around ten years ago when private equity inves­tors ente­red the health­care sector, where private equity-finan­ced ophthal­mo­lo­gist and commu­nity medi­cine chains are now well estab­lished. The tax consul­tancy sector is parti­cu­larly inte­res­t­ing for invest­ments in the area. The sector is complai­ning about diffi­cul­ties in finding staff. Succes­sion problems are fore­seeable and the solu­tion could lie in the more effec­tive use of AI-supported tech­ni­cal solu­ti­ons — ideal for buy and build stra­te­gies. I ther­e­fore believe that the entry of profes­sio­nal private equity inves­tors can neither be held back nor is it a disad­van­tage. Invest­ment in complex IT solu­ti­ons must also be finan­ced. This is where private equity can and will make a contribution. 

 

Michael Sinhart is a part­ner in the M&A/corporate law depart­ment at Gowling WLG in Frank­furt. He heads the German Corpo­rate, Finance & Tax prac­tice group.

His focus is on advi­sing on German and inter­na­tio­nal tran­sac­tions in the infra­struc­ture and private equity sectors. In addi­tion, Michael has many years of expe­ri­ence in inter­na­tio­nal joint venture projects, both from a draf­ting perspec­tive and in work-out scena­rios. His prac­tice ther­e­fore covers all aspects of share­hol­der dispu­tes and restruc­tu­rings, both in and out of court. 

michael.sinhart@gowlingwlg.com

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