BRANDI lawyers.

Dr. Jens Hoffmann

Lawyer and Notary in and for Detmold
Certified Specialized Attorney in Commercial and Corporate Law
Certified Specialized Attorney in Tax Law

Location Detmold
T +49 5231 9857 - 0
F +49 5231 9857 - 50
E jens.hoffmann@brandi.net
Foreign language: English

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About me

  • 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

Competence

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

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.

Memberships

  • Verein zur Förderung der Steuerrechtspflege an der Ruhr-Universität Bochum e.V.
  • Deutsche Steuerjuristische Gesellschaft e.V.