BRANDI lawyers.

Hubert Salmen

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

Location Paderborn
T +49 5251 7735 - 0
F +49 5251 7735 - 99
Foreign language: English


About me

  • Born in 1970
  • Trained and worked as a bank clerk at Sparkasse Paderborn from 1990 to 1993
  • Studied law at Bielefeld University
  • First Exam ("1. Staatsexamen") in 1998
  • Legal clerkship ("Refrendariat") at the Hildesheim District Court from 1998 to 2000
  • Second (Bar) Exam ("2. Staatsexamen") in 2000
  • Attorney at the law firm of Kümmerlein Simon & Partner in Essen from 2000 to 2003
  • Company lawyer at Ideenkapital AG in Düsseldorf from 2003 to 2005
  • Fulfillment of the theoretical requirements for the title of "Certified Specialized Attorney in Tax Law" (2005)
  • Attorney at the law firm of BMS Rechtsanwälte Steuerberater in Düsseldorf from 2005 to 2010
  • With the firm since 2010
  • Certified Specialized Attorney in Commercial and Corporate Law since 2014
  • Notary since 2014
  • Certified Specialized Attorney in Tax Law since 2015


Bank and capital market law

  • Liability of investment advisers, investment brokers and asset managers
  • Law of credit agreements and collateral security
  • Law governing banking and financial services supervision
  • Guarantees
  • Realization of securities
  • Consulting for financing and consortium agreements
  • Law governing bank contracts including General Terms and Conditions
  • Asset management

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
  • Actions before the fiscal court, the Federal Fiscal Court and the European

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

  • 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)
  • Corporate compliance, corporate governance
  • 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
  • Squeeze-out
  • Support during company reorganization

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
  • 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

Corporate tax law

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

Insolvency law and reorganization

  • Support of companies and entrepreneurs in case of insolvency both on the side of the creditor and on the side of the debtor
  • Representation in disputes regarding insolvency law
  • Rights of parties furnishing security and of parties to which a security is furnished in case of insolvency
  • Insolvency rescission



  • Urteil: Sparkassen dürfen Geldautomaten nicht sperren
    in: Bankmagazin online Juni 2010
  • Jahresbeiträge zur EdW für die Jahre 1999 bis 2001 verfassungsgemäß - und zukünftig? 
    in: Asscompact Februar 2010
  • Kündigung des Vermittlervertrages - Wem gehören die Kunden?
    in: Versicherungsmagazin Februar 2010
  • Inkasso: zulassungspflichtige Rechtsdienstleistung!
    in: Honorarberatung Recht 1/2010

Contributions to books

  • Beiträge in Arens/Tepper, Praxishandbuch Gesellschaftsrecht, 2. Auflage 2013
    Kapitel 1 Die Aufnahme des Mandats
    § 1 Das anwaltliche Mandat
  • Das gesellschaftsrechtliche Mandat, Arens/Tepper, 2. Auflage, 2012


  • Deutscher Anwaltverein
  • Arbeitsgemeinschaft Bank- und Kapitalmarktrecht im Deutschen Anwaltsverein