Next Generation Partners

Firms To Watch: Private clients and non-profits

DREYENBERG Rechtsanwälte Steuerberater PartG mbB was formed in March 2022 by the three former Winheller Rechtsanwälte partners Lars-Olaf Leskovar, Uwe Müller and Bartosz Dzionsko and advises on succession planning and inheritance law as well as on tax, criminal tax and non-profit law matters.

Private clients and non-profits in Germany

Flick Gocke Schaumburg

Flick Gocke Schaumburg supports medium-sized family businesses, companies and their foundations as well as family offices in succession and inheritance planning and is particularly well versed in related tax matters. Practice head Christian von Oertzen advises non-profit organisations and wealthy private individuals, including artists and athletes, on tax issues in the context of inheritance law and succession planning and complements this with corporate law expertise. Stephan Schauhoff is another key contact here; he is also experienced in foundation and association law, while Christian Kirchhain advises non-profit organisations on tax compliance and is also well versed in tax audits and tax litigation.

Responsables de la pratique:

Christian von Oertzen


Autres avocats clés:

Stephan Schauhoff; Christian Kirchhain


Les références

‘In large mandates, the partners personally take care of the solution and its implementation.’

‘Dr. Christian von Oertzen: Absolute professional in questions of inheritance law in Germany and with international reference.’

‘Very good networking between the FGS law firm team and representatives from politics, financial administration, science and legislation.’

Principaux dossiers


POELLATH

POELLATH is regularly instructed by wealthy private individuals, their family offices and foundations on succession and inheritance planning and related domestic and foreign tax law matters, as well as in the context of the establishment and restructuring of family foundations. The practice management is shared by Stephan Viskorf and Andreas Richter, who both focus on tax issues at the interface with succession and inheritance law, while Katharina Gollan is a key contact for the foundation and non-profit sector. Katharina Hemmen made partner in January 2023 and covers tax issues pertaining to marriage contracts as well as place of residence matters.

Responsables de la pratique:

Stephan Viskorf; Andreas Richter; Katharina Gollan


Autres avocats clés:

Katharina Hemmen; Martin Liebernickel


Les références

‘Broad expertise, diverse team that complements each other very well and works seamlessly together; Ability to manage and supervise large projects and sensitive topics in a first-class manner.’

‘Andreas Richter: Excellent expertise and thought leader in the area of ​​family office/cross-border tax and estate planning, active promotion of young talent and gifted networker. Martin Liebernickel is very experienced in the area of ​​family business and business success.’

‘The team is led by superstar Andreas Richter. The team is impressively large and consists of a significant number of very capable people. They are technically excellent, reliable and efficient.’

Principaux dossiers


  • Support in a group restructuring: reorganization of the management structures of two family branches under corporate law through the implementation of regulations regarding voting decisions and management responsibilities.

  • Advising a company in connection with the preparation of transfers of several shareholder bases.

  • Advising an entrepreneurial family on, among other things, marriage contracts, wills and gift agreements.

ADVANT Beiten

ADVANT Beiten regularly advises family offices on succession planning and demonstrates particular expertise in the establishment and management of foundations, while succession and tax law issues are also covered. The practice is led by foundation and succession expert Gerrit Ponath and Lucas van Randenborgh, who focuses on tax law matters in connection with succession planning; he also covers the interface with corporate law. Ponath also advises foundations on non-profit law. Katharina Fink primarily acts at interface between foundation and inheritance law, including contentious proceedings, while Georg Tolksdorf made partner in January 2023 and focuses on execution of wills matters and succession planning.

Responsables de la pratique:

Gerrit Ponath; Lucas van Randenborgh


Autres avocats clés:

Guido Krüger; Georg Tolksdorf; Katharina Fink; Stefan Raddatz


Les références

‘The service at ADVANT Beiten is excellent, extremely fast and one can contact the contact person at any time. The foundation law experts understand exactly the needs of foundations and you are made aware of upcoming legal changes in the industry at an early stage.’

‘First and foremost, our main contact here is Dr. Gerrit Ponath, who is not only an excellent expert on the foundation scene, but is also available at any time and always develops excellent, tailor-made solutions.’

‘In addition to the undisputed excellent knowledge, the way in which we conduct discussions and get involved in our committees is also crucial to success.’

Principaux clients

Deutsche Bank Stiftungsverwaltung


Else Kröner-Fresenius Stiftung


Familie Schambach-Stiftung


Glasmeister Heinz Familienstiftung/Gemeinnützige Carl August Heinz Stiftung


Goethe-Universität, Frankfurt a. M.


Helga Ravenstein-Stiftung


CMS

CMS follows a cross-locational approach and advises wealthy private individuals and medium-sized family businesses on cross-border matters; this includes inheritance and succession planning as well as place of residence matters. The team also assists family offices with the structuring of private funds; here, clients benefit from the close cooperation with the private equity team. Co-head Dirk Schauer advises entrepreneurs on the structuring of their companies, including the establishment of corporate and non-profit foundations; he jointly leads the team with asset protection expert Christian Blum. Counsel Jasper Philippi is another key contact for inheritance and foundation law; he supports clients in inheritance structuring and in disputes.

Responsables de la pratique:

Dirk Schauer; Christian Blum


Autres avocats clés:

Jasper Philippi


Les références

‘Strong customer focus, commitment and unparalleled cooperation.’

‘Christian Blum and Dirk Schauer: expertise, strong social skills.’

‘The CMS Private Clients team is characterized by an exceptional combination of specialist knowledge, methodological expertise and personal advice.’

Principaux dossiers


Noerr

Noerr‘s private clients team acts in close cooperation with the corporate law practice and supports family offices and their foundations in inheritance and succession planning as well as in cross-border transactions. The team also assists with contentious matters, including inheritance disputes, as well as with the structuring of investements and funds. Practice head Tobias Bürgers acts at the corporate law interface and advises family businesses and foundations on governance structures. Michael Tommaso made partner in January 2023 and is a key contact for tax law issues; he regularly acts on behalf of companies and foundations. Frank Schuck is well versed in tax optimisation and also advises on the establishment of foundations and contentious proceedings. The former practice co-head Wolfram Theiss (company succession, establishment of foundations and inheritance disputes) moved to HASS DROSS THEISS RECHTSANWÄLTE PARTNERSCHAFT MBB in August 2023.

Responsables de la pratique:

Tobias Bürgers


Autres avocats clés:

Michael Tommaso; Frank Schuck; Tobias Hueck


Principaux clients

Fresenius/Else-Kröner-Fresenius-Stiftung


Dieter Schwarz Stiftung


Hermes Johannes Burges Stiftung


Kaufland Stiftung & Co. KG


Allianz Foundation


Villeroy & Boch


Sedlmayr-Gruppe


Embaré Indústrias Alimentícias S.A.


Krones


Claas-Gruppe


Rohde & Schwarz GmbH & Co. KG


Serviceplan-Gruppe


Tönnies


Gegenbauer


Principaux dossiers


  • Advising the Else Kröner Fresenius Foundation as the largest shareholder on the strategic realignment of Fresenius SE & Co. KGaA and deconsolidation of Fresenius Medical Care AG & Co. KGaA.

  • Advising the Dieter Schwarz Stiftung gGmbH on the financing of the TU Munich locations in Munich and Heilbronn and on the expansion of the research hub in the field of artificial intelligence with a total of 14 chairs.

  • Longstanding advice to Kaufland-Stiftung & Co. KG on all issues of corporate and group law.

Oppenhoff

Oppenhoff advises wealthy private individuals on succession and inheritance planning and also assists with contentious matters pertaining to the execution of wills. Practice head Axel Wenzel is experienced in corporate law and the establishment of non-profit organisations; the practice is additionally well versed in the foundation area, where David Falkowski is an expert in German and European foundation law and related corporate succession and compliance issues. Marc Krischer specialises in advising artists and athletes on tax law matters, while Jan Mohrmann is experienced in gift and inheritance tax law. Gunnar Knorr advises family offices on tax issues in connection with transactions.

Responsables de la pratique:

Axel Wenzel


Autres avocats clés:

Gunnar Knorr; Marc Krischer; Jan Mohrmann; David Falkowski


Les références

‘I am extremely satisfied with the support I received from Oppenhoff. In bullet points: – fast – creative – careful – friendly and approachable, interpersonal vibe is right – committed – interest in our institution.’

‘Axel Wenzel: Great class. Smart, approachable and friendly, quick and attentive, brings in additional expertise where necessary, solution-oriented.’

‘We have only had the best experiences with all partners and associates at Oppenhoff.’

Principaux clients

Alfred Landecker Foundation


JAB Holding Company SARL


Sebastian Vettel


Principaux dossiers


SZA Schilling, Zutt & Anschütz Rechtsanwaltsgesellschaft

SZA Schilling, Zutt & Anschütz Rechtsanwaltsgesellschaft regularly advises wealthy private individuals, family offices and their foundations on asset management; here, practice co-head Martin Feick is experienced in asset structuring, succession planning as well as inheritance law. Corporate law matters, including the sale of family businesses to international corporations, are a key strength of Stephan Scherer, he also advises on inheritance law and represents clients in shareholder disputes. Principal associate Robert Opris is a key contact for tax optimisation in connection with marriage contracts, wills, divorce and inheritance disputes. Senior Associate Tobias Krause focuses on the tax structuring of asset transfers and succession planning; he is regularly instructed by wealthy private individuals and foundations.

Responsables de la pratique:

Stephan Scherer; Martin Feick


Autres avocats clés:

Robert Opris; Tobias Krause


Les références

‘The collaboration with the colleagues at SZA is very trusting and professional at the highest level. The colleagues have a clear compass and provide convincing legal advice in every respect.’

‘Stephan Scherer is absolutely outstanding professionally. He is clear in his analysis, gives understandable, precise and committed advice and is very pleasant to deal with. Tobias Krause is an excellent young colleague who maintains an overview even when there is a high level of complexity.’

‘High level of expertise in the legal area of ​​succession: marriage contracts, inheritance contracts and foundations, including estate settlement. Legally top notch.’

Principaux clients

Gesellschafter der Voith GmbH & Co. KGaA


Gesellschafter von Freudenberg & Co.


Gesellschafter von Gross-Perthun GmbH & Co. KG


Heinz Hermann Thiele Familienstiftung


Principaux dossiers


  • Advising the shareholders of Voith GmbH & Co. KGaA in connection with avoiding exit taxation as well as ongoing advice on all issues of corporate and succession planning.

  • Advising numerous shareholders of Freudenberg & Co in connection with succession planning for partners living at home and abroad, including marriage contracts; also advice on international issues.

  • Advice and legal representation of the Heinz Hermann Thiele Family Foundation in administrative court disputes regarding the recognition of the foundation as well as advice regarding the fulfillment of the legacy.

Rittershaus

Rittershaus's entrepreneurial families and private clients team acts in close cooperation with the corporate law practice and advises on various topics pertaining to corporate and asset succession. A focus here is on the tax-optimised structuring of family businesses and the establishment of foundations. Werner Born is a key contact here; he jointly heads the practice with the certified executor Michael Kühn (comprehensive advice on gift, inheritance and inheritance tax law). Other key contacts include Marco Wicklein (corporate and asset succession) and inheritance and family law specialist Corinna Stiehl, who advises on marriage contracts and asset protection in separation and divorce scenarios. All of the above mentioned are also experienced mediators. Eva Schwittek (inheritance law, corporate and asset succession) moved to May und Partner Rechtsanwälte Mediatoren mbB in November 2022, while Pawel Blusz (tax structuring, corporate and asset succession, foundations) left the firm in May 2023 and joined gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB.

Responsables de la pratique:

Werner Born; Michael Kühn


Autres avocats clés:

Marco Wicklein; Corinna Stiehl


Principaux dossiers


  • Representation of a German HNWI in numerous court proceedings and in structuring his succession.

Taylor Wessing

Taylor Wessing's private clients team comprehensively advises wealthy private individuals, family offices and family businesses on inheritance, family, foundation and tax law matters pertaining to the structuring of German and foreign assets as well as corporate succession and routinely cooperates with the corporate law team. This range of topics is also covered by Axel Godron, who jointly heads the practice with Martin Kraus; Kraus is well versed in traditional company succession matters as well as transaction-related topics. Jens Escher is a key contact for related tax matters, including the structuring of tax-optimised foundations. Family law matters are a core strength of Cornelia Maetschke-Biersack; this expertise is utilised in drafting marriage contracts, wills, separations, divorces as well as in connection with inheritance law issues. In December 2023, Luise Hauschild (focus on cross-border matters) joined the team as a salary partner from Loschelder.

Responsables de la pratique:

Axel Godron; Martin Kraus


Autres avocats clés:

Jens Escher; Cornelia Maetschke-Biersack


Les références

‘In our experience, Taylor Wessing is characterized by the fact that the partners themselves are also involved in the technical work and can therefore always provide up-to-date and helpful ad hoc information. This also works under deadline pressure.’

‘Taylor Wessing’s Private Clients team is excellent because the lawyers are not only outstanding specialists, but are also available at any time and complete the work quickly and efficiently.’

‘I really appreciate Cornelia Maetschke-Biersack because she has an extraordinarily broad knowledge of family and inheritance law and cross-border know-how.’

Winheller Rechtsanwälte

Winheller Rechtsanwälte primarily advises crypto investors, including wealthy individuals, as well as non-profit organisations and foundations. Johannes Fein is regularly instructed by non-profit organisations on non-profit, association and association law as well as foundation law. Fein co-leads the practice with Boris Piekarek, who is experienced in asset structuring for wealthy private individuals and also handles tax issues in connection with real estate transactions. Nico Glöckle joined the team from FRICK+PARTNER Rechtsanwälte Steuerberater in March 2023 and complements this with experience in advising wealthy private individuals, including crypto millionaires, in criminal tax proceedings as well as in the context of criminal tax voluntary disclosures, particularly in connection with inheritance and gift tax and crypto currencies. In July 2023, Elmar Krüsmann made partner; he regularly acts on behalf of non-profit organisations, foundations and wealthy private individuals.

Responsables de la pratique:

Johannes Fein; Boris Piekarek


Autres avocats clés:

Stefan Winheller; Nico Glöckle; Elmar Krüsmann


Les références

‘Very professional and friendly cooperation.’

‘All the lawyers we work with are highly qualified, friendly and committed.’

Principaux clients

DRC Danish Refugee Council


Panda Fördergesellschaft für Umwelt mbH


Stiftung kreuznacher diakonie


Tafel Deutschland e.V.


Ärzte der Welt e.V.


GKV Gesamtverband Kunststoffverarbeitende Industrie e.V.


IB Stiftung


Hubert Burda Stiftung und Felix Burda Stiftung


Principaux dossiers


  • Advising two wealthy family foundations from North Rhine-Westphalia with a volume of €150 million on a dispute between foundation bodies.

dtb rechtsanwälte

dtb Rechtsanwälte offers expertise in foundation, non-profit, inheritance and art law and is experienced in advising artists, collectors and museums on matters pertaining to the art segment, such as the protection of artists' estates and the establishment and preservation of collections. Thanks to the formation of the PROMISSUM cooperation network in May 2022, these capacities were expanded to include cross-border expertise in tax-optimised inheritance matters. The team is led by succession specialist Pascal Decker, whose expertise corresponds with the team-wide orientation and is therefore frequently called upon in the context of the establishment of foundations, corporate successions and artist estates, and Bertold Schmidt-Thomé, who is well versed in art, foundation, non-profit, inheritance and corporate law matters. Leon van Lee regularly advises clients from the art sector as well as wealthy private individuals on matters pertaining to philanthropy as well as press and trademark law.

Responsables de la pratique:

Bertold Schmidt-Thomé; Pascal Decker


Autres avocats clés:

Leon van Lee


Principaux clients

Stiftung KUNSTFORUM der Berliner Volksbank


Chill Foundation


Universität der Künste Berlin


Ikemura Foundation


Michael Müller/Alien Athena Foundation for Art


Principaux dossiers


  • Advising Berliner Volksbank on the development of a new consulting concept for private clients.

  • Advising the Berlin University of the Arts on the establishment of an umbrella foundation.

Heussen Rechtsanwaltsgesellschaft mbH

Heussen Rechtsanwaltsgesellschaft mbH acts at the interface between succession, inheritance and tax law and supports wealthy private individuals, donors, shareholders and foundations; the team also covers related disputes and litigation. Key capacities include the interdisciplinary succession planning and the structuring of assets, including charitable foundations and family foundations and, increasingly, real estate projects. Christoph Hamm is a key contact for the latter; he supports family companies and owners in the acquisition and sale of property and real estate and is part of the team led by Frank-Grischa Feitsch (inheritance, tax, commercial and corporate law). Senior associate Kerstin Linder is a key contact for foundation law matters and also represents clients in inheritance disputes.

Responsables de la pratique:

Frank-Grischa Feitsch


Autres avocats clés:

Christoph Hamm; Kerstin Linder


Principaux dossiers


  • Advice on inheritance, corporate, foundation and tax law to an internet entrepreneur on risk and succession planning, in particular advice on the establishment of a family foundation with the transfer of the group of companies held via a holding company.

BRL BOEGE ROHDE LUEBBEHUESEN

BRL BOEGE ROHDE LUEBBEHUESEN focuses on non-profit law in the foundation area and supports shareholders in the establishment and restructuring of foundations, including related tax matters. The practice regularly advises family companies on succession planning, where interfacing corporate law and contentious matters are also covered. Practice head and founding partner Oliver Tomat also acts at the corporate law interface and frequently advises family businesses and their shareholders; this includes transaction support, where Daniel Mundhenke is a key contact. Other core members are Nils Meyer-Sandberg (tax, inheritance and foundation law) and Nadine Wunderlich (non-profit and foundation law).

Responsables de la pratique:

Oliver Tomat


Autres avocats clés:

Nils-Meyer-Sandberg; Daniel Mundhenke; Nadine Wunderlich


Principaux clients

Nader Etmenan Stiftung


Berenberg Kids Stiftung


Fraunhofer-Gesellschaft zur Förderung der angewandten Forschung e.V.


Principaux dossiers


  • Advice on foundation and non-profit law to the Berenberg Kids Foundation, including an amendment to the statutes.

  • Comprehensive tax and non-profit law advice to the Fraunhofer-Gesellschaft zur Förderung der angewandten Forschung e.V regarding the activities of a non-profit research institution at home and abroad.

  • Ongoing tax and non-profit law advice to the Nader Etmenan Foundation in connection with the foundation’s projects.

Dissmann Orth

Dissmann Orth focuses on the interface between corporate and tax law and assists companies and business families with corporate investments and related succession planning and donation issues. The team also supports wealthy private individuals and business families in executing wills, settling estates, the etsablishment of foundations and general succession planning, including cross-border matters. Among the key contacts are Jochen Ettinger, Tobias Eberl and Chiara Balbinot, who regularly assist with international tax law matters and the establishment of cross-border foundations and asset structuring.

Autres avocats clés:

Jochen Ettinger; Tobias Eberl; Chiara Balbinot


Principaux dossiers


KPMG Law in Germany

KPMG Law in Germany comprehensively advises wealthy private individuals, foundations and owner families on all aspects of inheritance and foundation law, including related corporate and tax law matters. Accordingly, practice head Mark Uwe Pawlytta advises on various asset protection topics, including donations, powers of attorney and foundation resolutions. Philipp Alexander Pfeiffer is a key contact for inheritance and corporate law matters. The corporate law interface was further strengthened with the addition of Stephan Tillkorn in August 2022 (previously general counsel of a department store); he is regularly instructed by family offices and wealthy private individuals.

Responsables de la pratique:

Mark Uwe Pawlytta


Autres avocats clés:

Philipp Alexander Pfeiffer; Stephan Tillkorn


Les références

‘High level of professional expertise, solution-oriented approach.’

Principaux clients

BRAND und VACUUBRAND Unternehmensgruppe


CBM Christoffel-Blindenmission Christian Blind Mission e.V./CBM Stiftung


DSO Deutsche Stiftung Organtransplantation


Stiftung Kloster Eberbach


Dr. Hans Messer Stiftung


Gewandhaus zu Leipzig


GDCh (Gesellschaft Deutscher Chemiker e.V.)


Franziskustreff-Stiftung


BMW Foundation Herbert Quandt und Eberhard von Kuenheim Stiftung der BMW AG


Principaux dossiers


  • Advising the BRAND and VACUUBRAND group of companies on company succession.

  • Advice on foundation law to the DSO Deutsche Stiftung Organtransplantation.

  • Advice on inheritance and foundation law to the CBM Christoffel-Blindenmission Christian Blind Mission eV and CBM Foundation.

Luther Rechtsanwaltsgesellschaft mbH

Luther Rechtsanwaltsgesellschaft mbH acts integrated into the international law firm network unyer and advises wealthy private individuals, family offices and family businesses on all aspects of German and international tax and succession law as well as on the establishment of family foundations and asset structuring. Practice head Andreas Blunk is experienced in M&A matters and supports family businesses in the sale of shares and real estate. Arnd Becker is also well versed in corporate law and has additional expertise in family law and succession matters; Zacharias-Alexis Schneider is a key contact for matters at the interface between tax and corporate law; he utilises this expertise in transactions and corporate succession issues.

Responsables de la pratique:

Andreas Blunk


Autres avocats clés:

Arnd Becker; Zacharias-Alexis Schneider; Marco-Marcel Niebuhr; Julian Monden


Principaux clients

Bundesministerium für Wirtschaft und Klimaschutz


QSIL AG


Principaux dossiers


  • Advising the Federal Ministry of Economics and Climate Protection in connection with the legal simplification of company successions and the preparation of an expert opinion on the transfer of public law approvals.

  • Advising the owner of LipoClinic on the restructuring of his private clinic, on investor entry and on setting up a family office.

  • Advice on inheritance and corporate law as well as tax to the owner of a Braunschweig transport company on company structuring and subsequent company succession.

Mazars Rechtsanwaltsgesellschaft mbH

Thanks to the international network, Mazars Rechtsanwaltsgesellschaft mbH routinely advises on cross-border asset and tax structuring matters as well as on the establishment of international foundations. Catarina Herbst (corporate and asset succession, inheritance tax), Bernd Schult (corporate and asset succession, inheritance law, will execution) and Wolfgang Durach (particularly advice to medium-sized businesses) jointly lead the practice.

Responsables de la pratique:

Catarina Herbst; Bernd Schult; Wolfgang Durach


Autres avocats clés:

Françoise Dammertz; René Udwari


Les références

‘The Private Clients and Succession and Nonprofits team focuses strongly on client goals. This is a significant difference to most law firms operating in the same environment.’

‘Bernd Schult is characterized by intensive listening; focuses on the client’s goals; has extensive, excellent expertise; thinks in terms of viable solutions and weighs them up; analytically; structured; With his wealth of experience, he quickly puts himself in the client’s situation.’

‘Bernd Schult: Good overview, outstanding legal knowledge, always clear analysis of the relevant facts; takes the time to clarify these in detail.’

Principaux dossiers


Redeker Sellner Dahs

Redeker Sellner Dahs is experienced in large-scale inheritance disputes, particularly disputed executions of wills. This expertise is based on the close cooperation with the corporate and public law practices. The team also advises wealthy private individuals on asset structuring and related tax issues. Andreas Frieser (inheritance, foundation and art law, litigation) and Cornel Potthast (inheritance, corporate and foundation law, litigation) co-lead the practice.

Responsables de la pratique:

Andreas Frieser; Cornel Potthast


Principaux dossiers


SERNETZ • SCHÄFER

SERNETZ • SCHÄFER advises family business owners and wealthy private individuals on asset structuring and corporate succession, including the establishment of foundations, executing wills and inheritance disputes. In the non-profit sector, the team also assists church-related organisations and research foundations with foundation and corporate law issues, including cross-border disputes. Susanne Zwirlein-Forschner (inheritance and corporate law, litigation) and Frank Schäfer (asset succession, inheritance law, execution of wills, arbitration) jointly lead the team, which also includes Wolf-Dieter von Gronau, who is experienced in matters pertaining to ​​artists' estates.

Responsables de la pratique:

Susanne Zwirlein-Forschner; Frank Schäfer


Autres avocats clés:

Wolf-Dieter von Gronau


Les références

‘They are very competent and work very well together.’

‘Miss Dr. Zwirlein-Forschner is very intelligent, has a very good knowledge of German law and sees things from all perspectives. She works hard, quickly and very efficiently. So far she is the best lawyer I have ever had.’

Medium-sized and independent law firm at an extremely high level.

Principaux clients

Michael Ende


Testamentsvollstrecker über den Nachlass Horst Sartorius


Stiftung Offene Chancen


Principaux dossiers


  • Supervision of the execution of the will over the artistic estate of the writer Michael Ende and supervision of the film adaptation projects of his works.

  • Advising a large southern German family office on partially cross-border conversions with the aim of a succession-oriented allocation of assets in different family lines.