Dr. Jens Hoffmann

  • Lawyer and Notary
  • Specialist Lawyer for Trade and Company Law
  • Specialist Lawyer for Tax Law

 

Office: Detmold
T +49 5231 9857 - 0
F +49 5231 9857 - 50
jens.hoffmann(at)brandi.net
Languages: German, English

About me

  • Born in 1975
  • Studies of law at Ruhr-Universität Bochum
  • First state bar exam 2001
  • Work for the legal department of the German-Irish chamber of commerce in Dublin
  • Research assistant at the chair of tax law (Prof. Dr. Roman Seer) of Ruhr-Universität Bochum 2002 - 2003
  • Legal clerkship at the Regional Court Bochum
  • Second state bar exam, bar admission 2005
  • Doctor of Laws (Dr. jur.) 2005
  • With the firm since 2006
  • Admission as Notary 2016

Expertise

    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
    Private construction law and regulations for architects

    Private construction law

    • Contract design and review (standard price agreements, lump sum price agreements, general contractor agreements, general take-over agreements, developer agreements)
    • Enforcement of wage claims
    • Enforcement of/defense against 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
    • Actions before the fiscal court and the Federal Fiscal Court
    Corporate law

    Incorporation

    • Selection of the legal form (corporate law and tax law)
    • Partnership agreement, further agreements between partners
    • Stock corporation and private company law
    • Trust, voting trust, pool and consortium agreements

    Life and growth of the company

    • Conduction of general meetings and partners' meetings
    • Growth financing, corporate finance
    • 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)
    • Negotiations and drafting of the company purchase agreement
    • 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

    Articles

    • "Haftung qualifizierter Treugeber einer Personengesellschaft" in: NWB 19/2009, 1424-1426
    • Ansprüche insoventer Personengesellschaften gegen ihre Gesellschafter auf Auskehr von Kapitalertrag- und Zinsabschlagsteuer,
      StuB 2006, 705
    • "Zulässigkeit deutscher Abwehrgesetze gegenüber den Nutzern des irischen Niedrigsteuersystems"
      in: Internationale Wirtschafts-Briefe (IWB), Fach 3, Gruppe 1, S. 2231 - 2242

    Case discussions

    • "Grundsteuererlass auch bei strukturell bedingten nicht nur nicht nur vorübergehenden Ertragsminderungen? Anm. zur BVerwG-Rechtsprechung und zum BFH-Beschluss
      vom 13.9.2006 - II R 5/05"

    Memberships

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