Dr. Jens Hoffmann
Lawyer and Notary in and for Detmold
Certified Specialized Attorney in Commercial and Corporate Law
Certified Specialized Attorney in Tax Law
Vita
- Born in 1975
- Legal studies at Ruhr-Universität Bochum
- First Exam ("1. Staatsexamen") in 2001
- Worked for the legal department of the German-Irish Chamber of Commerce in Dublin
- Research associate at the Chair for Tax Law (Prof. Dr. Roman Seer) at the Ruhr University in Bochum, 2002 - 2003
- Legal clerkship ("Refrendariat") at the Bochum District Court
- Second (Bar) Exam ("2. Staatsexamen") in 2005
- Doctor of Laws (Dr. jur.) 2005
- Bar admission in 2006, and with the firm since then
- Appointment as notary in 2016
Memberships
- Verein zur Förderung der Steuerrechtspflege an der Ruhr-Universität Bochum e.V.
- Deutsche Steuerjuristische Gesellschaft e.V.
Publications
Monographs
- Die Besteuerung von Kapitalgesellschaften und ihren Anteilseignern in Irland im Vergleich zu Deutschland - zugleich ein Beitrag zu den Grenzen des Steuerwettbewerbs in der EU, Verlag Peter Lang, Frankfurt a.M. 2005
Essays
- Haftung qualifizierter Treugeber einer Personengesellschaft, NWB 2009, Seite 1424 - 1426
- Ansprüche insolventer Personengesellschaften gegen ihre Gesellschafter auf Auskehr von Kapitalertrag- und Zinsabschlagsteuer, StuB 2006, Seite 705
- Zulässigkeit deutscher Abwehrgesetze gegenüber den Nutzern des irischen Niedrigsteuersystems, in: Internationale Wirtschafts-Briefe (IWB), Fach 3, Gruppe 1, Seite 2231 - 2242
Case discussions
- Grundsteuererlass auch bei strukturell bedingten nicht nur vorübergehenden Ertragsminderungen? Anm. zur BVerwG-Rechtsprechung und zum BFH-Beschluss vom 13.9.2006 - II R 5/05, StuB 2007, Seite 274 f.
Kompetenzen
Tenancy law, real estate marketing and management
Commercial tenancy and lease law
- Real estate transactions (purchase and sale, leasing, due diligence, rent guarantee)
- Defense against/enforcement of warranty claims
Tax law
- Consulting with regard to tax planing for all tax types
- Conduction of objection proceedings with regard to all tax types
- Representation in liability proceedings
- Tax law compliance
- 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)
- Trust
Life and growth of the company
- Conduction of general meetings and partners' meetings
- Growth financing, corporate finance (borrowed and own capital, cash pool, bank loans, leasing, leasing, factoring, forfaiting, asset-backed securities, mezzanine financing, bonds, bonded loans)
- Participation rights, silent partnerships (typical, atypical)
- Employee participation schemes
- Private equity companies
- Subsidiaries (foundation and acquisition, foreign subsidiaries)
- Partnership agreements, affiliation agreements (in particular control and profit and loss transfer agreements)
- Co-determination
- Corporate compliance, corporate governance
- 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
Company succession
- Entrepreneur's last wills
- Gifts, usufruct
- Inheritance tax law
- Foundation (charitable foundation, family foundation)
- 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)
- Transaction structure (in particular asset or share deal, tax aspects)
- 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)
- Distressed M&A, acquisition from the insolvency administrator
Corporate tax law
- Company related corporate and income tax law
- Inheritance and gift tax law
- Conversion tax law