Vita
- Born in 1934
- Legal studies at the Universities of Marburg, Münster and Berlin
- First Exam ("1. Staatsexamen") in 1957
- Doctor of both Laws (Dr. jur. ut.) 1960
- Legal clerkship ("Refrendariat") in at the Detmold and Berlin District Courts
- Second (Bar) Exam ("2. Staatsexamen") in 1962
- First bar admission in 1962
- Managing director of an industrial company, 1964 - 1973
- Renewed bar admission in 1973
- Certified Specialized Attorney in Tax Law since 1973
Memberships
- International bar association
- Deutscher Anwaltverein
- Juristische Gesellschaft Ostwestfalen-Lippe
- Arbeitsgemeinschaft der Fachanwälte für Steuerrecht
Publications
Monographs
- Die drohende Gefahr und die Auswirkungen auf die Rechtsstellung der Zivilperson gegenüber der öffentlichen Gewalt, jur.
Diss., Münster 1960
Contributions to books
- Beiträge in Arens/Tepper, Praxishandbuch Gesellschaftsrecht, 2. Auflage 2013
Kapitel 3 Das Mandat im Rahmen der werbenden Gesellschaft
§ 16 Konzernrecht - Das gesellschaftsrechtliche Mandat, Arens/Tepper, 1. Auflage, 2007, Kapitel 3,
S. 461 ff. § 16 Konzernrecht und Unternehmensverträge - Die Familienholding als Instrument zur Sicherung der Unternehmenskontinuität, in: Arbeitsgemeinschaft der Fachanwälte für Steuerrrecht e.V. (Hrsg.), Festschrift 50 Jahre Arbeitsgemeinschaft der Fachanwälte für Steuerrecht e.V. / 50 Jahre Steuerrechtliche Jahresarbeitstagung, Berlin 1999
Kompetenzen
Tax law
- Consulting with regard to tax planing for all tax types
- Conduction of objection proceedings with regard to all tax types
- Proceedings for the stay of execution and enforcement
- Representation in liability proceedings
- Preparation of voluntary reports of tax evasion including the review and assessment of bank receipts
- Preparation of and support during audits
Corporate law/M&A
Incorporation
- Selection of the legal form (corporate law and tax law)
- Drafting of the partnership agreement, further agreements between the partners
- German stock corporation and private company law (e.g. OHG, KG, GmbH & Co. KG, GmbH, AG, KGaA, eG)
- Societas Europaea (SE)
- Trust
- Voting trust, pool and consortium agreements
Life and growth of the company
- Participation rights, silent partnerships (typical, atypical)
- Employee participation schemes
- Subsidiaries (foundation and acquisition, foreign subsidiaries)
- Partnership agreements, affiliation agreements (in particular control and profit and loss transfer agreements)
- Co-determination
- Cooperation agreements, joint ventures, join ventures in Germany and abroad
- Takeover of other companies (M&A)
Restructuring
- Transformation law, transformation tax law
- Consolidation, split, restructuring, contribution, merger
- National and international holding structures
Disputes within the company
- Disputes between the partners, with members of bodies and with the company
- Representation of interests out of court (in particular in partners' meetings, general meetings, supervisory board, advisory board)
- Representation of interests in court
- Arbitration (as party representative and arbitrator)
Company succession
- Structuring of family assets
- Entrepreneur's last wills
- Gifts, usufruct
- Inheritance tax law
- Foundation (charitable foundation, family foundation)
- Supervisory board, advisory board
- Execution of wills, administration of estates
- Sale of companies
Purchase and sale of companies (M&A)
- Preparation of the purchase of a company (tax optimization, bundling of the assets to be sold, separation of assets, sales brochure)
- Determination of the type of sales process (e.g. auction, sale to competitors)
- Selection of the business broker or the investment bank
- Transaction structure (in particular asset or share deal, tax aspects)
- Transaction management
- Agreements prior to due diligence (e.g. non-disclosure agreement, letter of intent)
- Preparation and execution of and support during due diligence (including installation of a(n) (electronic) data room)
- Negotiations
- Drafting of the company purchase agreement
- Distressed M&A, acquisition from the insolvency administrator
- Consulting in the case of public take-over bids
- Purchase of a foreign company
- Purchase by a foreign purchaser
Corporate tax law
- Company related corporate and income tax law
- Inheritance and gift tax law
- Conversion tax law
- International taxation law
Asset planning, succession, succession law
Succession law
- Design of last wills
- Revocation of a last will
- Contracts of inheritance (notarial)
- Withdrawal from a contract of inheritance
- Directions pertaining to legacies and conditions
- Prior and subsequent succession, also excepted prior succession
- Order of the execution of a will
- Will to the benefit of persons with disabilities, in need or overly indebted
- Provisions for the offsetting and balancing of gifts
- Renunciation of inheritance
- Renunciation to the compulsory portion
- Inheritance tax
- Agricultural succession law (farm regulations)
- Determination of the legal succession including spousal inheritance rights
- Acceptance and renunciation of the inheritance
- Contesting of the acceptance of an inheritance
- Securing the estate through curatorship of the estate
- Liabilities of the heirs, obligations of the estate
- Administration of estates
- Insolvency of estates
- Community of heirs
- Contesting a will
- Interpretation of a will
- Accepting or rejecting the office of the executor
- Remuneration of the executor
- Dismission of the executor from office
- Compulsory portion regulations
- Obligation of the heir to furnish information
- Offsetting of gifts against the compulsory portion
- Request for the issuance of a certificate of inheritance
- Revocation of a certificate of inheritance
- Purchase of an inheritance, transfer of shares of an inheritance
Asset succession and company succession
- Succession planning
- Legal and tax succession model
- Prevention of claims for compulsory portions
- Anticipated succession
- Transfer of company assets
- Foundation of family-owned businesses/family pools
- Establishment of foundations
- Sale of companies
- Enduring power of attorney
- Entrepreneur's last wills, testamentary and prenuptial of the entrepreneur
- Execution of wills (e.g. in case of underage heirs)
- Transfer agreements
- Agreements on the renunciation of the compulsory portion
- Lump sum provisions