Dr. Christian Behrendt

  • Lawyer and Notary
  • Specialist Lawyer for Tax Law


Office: Detmold
T +49 5231 9857 - 0
F +49 5231 9857 - 50
Languages: German, English

About me

  • Born in 1969
  • Studies of law at the University of Bielefeld
  • First state bar exam 1995
  • Research assistant under Prof. Dr. Gerhard Otte (Chair for Civil Law, Civil Procedure and Legal History) at the University of Bielefeld 1995 - 1998
  • Legal clerkship at the Regional Court Bielefeld
  • Second state bar exam 1997
  • Judge at the Municipal Court Güstrow 1998 - 1999
  • Bar admission 1999
  • With the firm since 1999
  • Doctor of Laws (Dr. jur.) 2002
  • Admission as Notary 2016


Tenancy law, real estate marketing and management

Commercial tenancy and lease law

  • General lease agreements
  • Real estate transactions (purchase and sale, leasing, due diligence, rent guarantee)
  • Collection of outstanding payments
  • Modernization, maintenance, repairs
  • Defense against/enforcement of warranty claims
  • Rent increase
  • Operating costs
Tax law
  • Consulting with regard to tax planing for all tax types
  • Securing of input tax deduction
  • Conduction of objection proceedings with regard to all tax types
  • Proceedings for the stay of execution and enforcement
  • Representation in liability proceedings
  • Preparation of and support during audits
  • Actions before the fiscal court, the Federal Fiscal Court and the European Court of Justice
Corporate law


  • 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
  • Voting trust, pool and consortium agreements

Life and growth of the company

  • Conduction of general meetings and partners' meetings
  • Participation rights, silent partnerships (typical, atypical)
  • Partnership agreements, affiliation agreements (in particular control and profit and loss transfer agreements)
  • Cooperation agreements, joint ventures, join ventures in Germany and abroad
  • Takeover of other companies (M&A)


  • 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)

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
  • Mediation (as party representative and mediator)
  • Arbitration (as party representative and arbitrator)

Company succession

  • Entrepreneur's last wills
  • Gifts, usufruct
  • Inheritance tax law
  • Foundation (charitable foundation, family foundation)
  • Execution of wills, administration of estates
  • Sale of companies
  • Estate settlements

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)
  • 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
  • Purchase by a foreign purchaser

Corporate tax law

  • Company related corporate and income tax law
  • Inheritance and gift tax law
  • Conversion tax law

Insolvency law and reorganization

  • Rights of parties furnishing security and of parties to which a security is furnished in case of insolvency
  • Insolvency rescission
Asset planning, succession, succession law

Succession law

  • Design of last wills

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
  • 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
Commercial and distribution law

National distribution

  • Delivery agreements
  • Purchase agreements
  • Delivery framework agreements
  • Order framework agreements
  • General Terms of Purchase and Sale
  • Warranty regulations
  • Guarantee agreements
  • Quality assurance agreements
  • Inco terms
  • Product liability law
  • Agency agreements
  • Distributor contracts (including distribution cartel law)
  • Non-disclosure agreements

Proceedings and arbitration proceedings

  • Litigation in Germany and abroad
  • International General Terms of Purchase and Sale
  • Letters of credit




  • Enteignung durch Einigungsvertrag und Vermögensgesetz? VIZ 1998, 361

Case discussions

  • Ausschlagung durch den Schlußerben vor dem zweiten Erbfall?
    BGH, Urteil vom 8.10.1997 - IV ZR 236/96 -, NJW 1998, 543, ZEV 1998, 67


  • Verfügungen im Wege der Zwangsvollstreckung, jur. Diss. 2006

Contributions to books

  • Beiträge in Arens/Tepper, Praxishandbuch Gesellschaftsrecht, 2. Auflage 2013
    Kapitel 5 Das Mandat im Rahmen des Gesellschafterwechsels, der Umstrukturierung und der Umwandlung
    § 24 Gesellschafterwechsel und Umstrukturierung außerhalb des UmwG (zusammen mit Wolfgang Arens)
  • Gesellschafterwechsel und Umstrukturierung außerhalb des Umwandlungsgesetzes
    in: Arens/Tepper, Das gesellschaftsrechtliche Mandat, 2007


  • Deutscher Anwaltsverein
  • Westfälisch-Lippische Universitätsgesellschaft