BRANDI lawyers.

Dr. Helmut Dröge

Certified Specialized Attorney in Tax Law

Location Detmold
T +49 5231 9857 - 0
F +49 5231 9857 - 50
Foreign language: English, Spanish


About me

  • Born in 1934
  • Legal studies at the Universities of Marburg, Münster and Berlin
  • First Exam ("1. Staatsexamen") in 1957
  • Doctor of both Laws (Dr. jur. ut.) 1960
  • Legal clerkship ("Refrendariat") in at the Detmold and Berlin District Courts
  • Second (Bar) Exam ("2. Staatsexamen") in 1962
  • First bar admission in 1962
  • Managing director of an industrial company, 1964 - 1973
  • Renewed bar admission in 1973
  • Certified Specialized Attorney in Tax Law since 1973


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 voluntary reports of tax evasion including the review and assessment of bank receipts
  • Preparation of and support during audits

Corporate law/M&A


  • 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)


  • 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



  • 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


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