Dr. Helmut Dröge

  • Lawyer
  • Specialist Lawyer for Tax Law

 

Office: Detmold
T +49 5231 9857 - 0
F +49 5231 9857 - 50
helmut.droege(at)brandi.net
Languages: German, English, French, Spanish

About me

  • Born in 1934
  • Studies of law at the Universities of Marburg, Münster and Berlin
  • First state bar exam 1957
  • Doctor of both Laws (Dr. jur. ut.) 1960
  • Legal clerkship in Detmold and Berlin
  • Second state bar exam 1962
  • First bar admission 1962
  • Director of an industrial company 1964 - 1973
  • Renewed bar admission 1973
  • Specialist Lawyer for Tax Law 1973

Expertise

    Cartel law
    • Application of intended mergers (merger control)
    Mediation and arbitration

    Arbitration

    • Activity as arbitrator in national and international arbitration
    • Representation in national and international arbitration
    • Preparation of arbitration agreements
    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 and support during audits
    • Actions before the fiscal court, the Federal Fiscal Court and the European Court of Justice
    Corporate law

    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

    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

    Memberships

    • International bar association
    • Deutscher Anwaltverein
    • Juristische Gesellschaft Ostwestfalen-Lippe
    • Arbeitsgemeinschaft der Fachanwälte für Steuerrecht