LEGAL AREA
FOCUS AREA
- Real Estate Tax
- Real Eastate and Corporate Finance
- M&A Tax
- Tax Audits / Tax Litigation
CLIENTS
- German and International Companies
- Real Estate Companies
- Financier
- Private Clients
PUBLICATIONS
- Schweitzer/Hawlitschek, Validity under standard terms law of a rent adjustment clause with unilateral right of determination, note on Federal Court of Justice (BGH), judgment of 9 May 2012 – XII ZR 79/10, ZfIR 2012, 596
- Hawlitschek, Thoughts on the planned (alleged) extension of the domestic concept for income tax purposes, IStR 2015, 413
- Hawlitschek, Pitfalls from the tax authorities’ perspective in the service of tax assessments under the Administrative Service of Documents Act pursuant to Sec. 122 (5) AO, DStR 2015, 21
- Hawlitschek, The isolating approach and its scope of application, IStR 2016, 177
- Hawlitschek, The 2016 amending protocol to the Germany–Netherlands tax treaty – what took long, turns out even better?, IStR 2016, 537
- Engers/Hawlitschek, Letting of a shopping centre including advertising and promotional activities – private asset management and not a trade or business, note on Federal Fiscal Court (BFH), judgment of 14 July 2016 – IV R 34/13, NZM 2017, 85
- Tax tricks with patents – the tax authorities expect additional revenue of EUR 900 million, Frankfurter Allgemeine Zeitung, 24 May 2017
- Hawlitschek, Effects of the Multilateral Instrument on the Germany–Netherlands tax treaty, IStR 2018, 11
- Winheller/Geibel/Jachmann-Michel, Gesamtes Gemeinnützigkeitsrecht (Comprehensive Law of Non-Profit Organizations), 3rd edition, 2023 – Commentary on §§ 20, 44, 44a, 44b, 48 ff. EStG; §§ 2, 2a, 3, 11 GewStG; § 18 RennwLottG; §§ 3, 5a KraftStG; § 3 VStG and municipal charges
- Hawlitschek/Hillers, Allocation of taxing rights for stock options and other employee participations in case of change of residence, note on BFH, judgment of 21 Dec 2022 – I R 11/20, BB 2023, 1059
- Hillers/Hawlitschek, Calculation of creditable U.S. taxes under Article 23 DBA-USA in conjunction with Sec. 34c EStG, note on BFH, judgment of 15 Mar 2023 – I R 8/20, EStB 2023, 251
- Bärsch/Hawlitschek/Nußbaum, The FASTER Directive proposal for an EU-wide simplified withholding tax procedure – assessment of the Commission’s draft of 19 June 2023, IWB 2023, 734
- Oppel/Martini/Oertel, Internationales Steuerrecht, 2025 – Commentary on § 3 Nr. 29, Nr. 42, Nr. 44, Nr. 55e, Nr. 61, 64 EStG
OTHER
- Lecturer at the Institute for Law and Finance, Goethe University Frankfurt am Main
- Mr Hawlitschek also advises in English
Legal Area
- Real estate law
- Corporate law
- Finance
- Restructuring
Focus
- Notary
- National and international real estate transactions
- Private M&A / private equity
- National and international financing matters
- Complex restructuring matters
Clients
- National and international corporations
- Institutional investors
- Family offices
- Private equity funds
- High net worth individuals
Others
- Samuel von Eicke und Polwitz also advises in English
Legal Area
Focus
- Corporate Law
- M&A Transactions
- Corporate Restructuring
- Contract Drafting
Clients
- German and International Companies
- Investment Funds
- Family Offices
Others
- From 2022 to 2025, Nicole Deneke worked as a lawyer in the legal branch of an international auditing and tax consulting firm, specializing in Corporate Law / M&A.
- Nicole Deneke also advices in English
LEGAL AREA
- Real Estate Law
- Contract Law
FOCUS AREA
- Real Estate Transactions
- M&A Transactions
- Asset Management
- Real Estate Law
CLIENTS
- Real Estate Investors
- Family Offices
- German and international companies and groups
OTHER
- Previously lawyer, also in Real Estate Law, at major international law firms in Frankfurt am Main and Düsseldorf
- Master of Law (LL.M.) in Real Estate Law at the University of Münster
- Often advises in English
- Stays abroad with law firm in the United Stated
Legal Area
- Corporate Law
- Regulatory Law
- Real Estate Law
Focus
- M&A Transactions
- Corporate Restructurings
- Corporate Housekeeping
- Regulatory Advice for Financial Service Providers
- Real Estate Transactions
Clients
- German and international entrepreneurs
- Financial service providers and asset management companies
- Family offices
Others
- Ms. Kösjan also provides advice in English