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Cologne / Leverkusen

Arnd Herff

Lawyer

  • Specialist in Tax Law
  • Consultant on Company Succession

Arnd Herff has been a partner at today’s KBHT location in Leverkusen since 2005 and joined KBHT in 2016 after the merger with the Müller & Kollegen tax consulting firm. A distinguished lawyer, he specialises in tax law and acts as a consultant on company succession, with particular focus on all issues of company and business law, inheritance law and foundation law. He advises his clients on aspects including contract and tax structuring, wills, inheritance and marriage contracts, and business succession planning. In disputes, particularly involving shareholder and inheritance disputes, he represents his clients in all German regional and higher regional courts. A further focus of his is on providing tax dispute advice, with legal representation of clients in all German fiscal courts and the Federal Fiscal Court.

  • Company and business law
  • Company succession
  • Contract design
  • Articles of association
  • Corporate restructuring
  • Mergers & Acquisitions
  • Inheritance law, esp. advance settlement of succession, wills, execution of wills, inheritance contracts, divisions of estate
  • Marriage contracts
  • Foundation law
  • Tax dispute advice
  • Legal representation in all German fiscal courts and the Federal Fiscal Court
  • Legal representation in all German regional and higher regional courts, esp. in shareholder and inheritance disputes
  • Languages: German and English
  • Born in Geilenkirchen in 1962
  • Studies at the University of Cologne, Law, with focus on tax and company law
  • Work experience at a tax consulting firm while studying
  • Lawyer since 1993
  • Specialist in Tax Law since 1998
  • Consultant on Company Succession (DStV e.V. – German Association of Tax Consultants) since 2010
  • Partner at a tax law firm in Cologne
  • Partner at Müller & Kollegen since 2005
  • Partner at KBHT since 2016
  • Cologne Chamber of Lawyers
  • Steuerberater-Verband e.V. Köln (Cologne Association of Tax Consultants)
  • Deutsche Anwalts- und Steuerberatervereinigung für die mittelständische Wirtschaft e.V. (German Lawyers’ and Tax Consultants’ Association for Small and Medium-Sized Companies)
  • Long-standing KÖSDI speaker at continuing professional development events for tax consultants
  • Co-commentator Section 16 of the German Income Tax Act (EStG) in its first edition in Korn: EStG
  • Avoiding hidden profit distributions in case of compensation arrangements with GmbH (limited liability company) management, KÖSDI, pp. 10241 et seq.
  • Tax problems resulting from payments to dummy corporations and borrower income tax liability, KÖSDI, pp. 10713 et seq.
  • Hidden profit distributions through competition of the GmbH (limited liability company) shareholders, KÖSDI, pp. 10855 et seq.
  • Shareholders’ meeting and shareholders’ resolutions: Formalities and tactics, KÖSDI, pp. 11569 et seq.
  • Assessments by fiscal authorities and fiscal courts: Disputes and problems, KÖSDI, pp. 11569 et seq.
  • Legal developments and structuring options concerning property transfer tax, KÖSDI, pp. 12237 et seq.
  • Desirable and undesirable business closures, KÖSDI, pp. 12453 et seq.
  • Liability of shareholders, KÖSDI, pp. 12636 et seq.
  • Beneficial ownership in income tax and inheritance tax legislation, KÖSDI, pp. 12885 et seq.
  • Beneficial ownership, 54th Godesberg Tax Conference – Ways to change tax assessments, KÖSDI, pp. 13733 et seq.
  • Optimisation of tax loss exploitation, KÖSDI, pp. 14367 et seq.
  • Limitation of corporate severance packages in partnerships and the GmbH (limited liability company), GmbHR 2012, 621