Thea Kruger

J.D., LL.M., Senior Principal J.D., LL.M., Senior Principal


Senior Principal Thea Kruger, with nearly 15 years in public accounting, provides tax planning and compliance services to high net worth individuals and business owners in the hospitality and real estate industries. Her industry experience encompasses owners of commercial, residential, ministorage, parking, and hotel properties as well as condominium developers and private equity funds investing in real estate debt and real estate equity.

Her expertise extends to:

  • Providing tax planning and compliance services to partnerships, corporations, trusts, and individuals
  • Examining partnership agreements to determine allocations of income and capital
  • Structuring investments to minimize withholding on foreign investors
  • Advising on the strategic use of blocker corporations to minimize tax and exposure to the U.S. tax system
  • Calculating and analyzing the tax consequences of potential sales and purchases of real estate
  • Determining the tax implications of various types of debt restructuring


New York State Bar Association
New York City Hospitality Alliance

Thea provided insights on tax shelters and syndicates in Tax Notes.


Thea received a Juris Doctor degree from Boston University School of Law and earned her Master of Laws degree in taxation at New York University School of Law. She holds a BA in Political Science from the University of Pennsylvania. Ms. Kruger studied International/Comparative Law at Leiden University, The Netherlands and European Public Policy at Stockholm University, Stockholm, Sweden.