Logo Unkelbach-Tomczak


About

About me

Legal advice with depth at the interface of tax and corporate law

I advise clients on legal mat­ters that are strong­ly influ­enced by tax con­sid­er­a­tions and often involve more than one area of law.
A par­tic­u­lar focus of my work lies at the inter­face of tax law, cor­po­rate law and cross-bor­der matters.

My advice is aimed at sit­u­a­tions where an iso­lat­ed legal assess­ment is not suf­fi­cient and where legal, tax and eco­nom­ic aspects need to be con­sid­ered together.

Professional background

My pro­fes­sion­al train­ing and expe­ri­ence have been shaped at an ear­ly stage by work at the inter­face of law and eco­nom­ics.
For sev­er­al years, I worked as in-house coun­sel at an audit and tax advi­so­ry firm, coop­er­at­ing close­ly with tax advis­ers and audi­tors on com­plex matters. 

This back­ground con­tin­ues to shape my approach today:
legal solu­tions must not only be for­mal­ly sound, but also tax-com­pli­ant and eco­nom­i­cal­ly viable.

Approach and professional attitude

I am not a lawyer for quick answers to com­plex ques­tions.
Instead, I work through mat­ters in a struc­tured man­ner, analyse the rel­e­vant legal and tax frame­work and devel­op solu­tions designed to stand the test of time. 

My work is char­ac­terised in par­tic­u­lar by:

  • care­ful legal analy­sis rather than gen­er­al assessments
  • clear legal structuring
  • trans­par­ent com­mu­ni­ca­tion regard­ing options and limitations

This approach requires time and depth, but it forms the basis for reli­able and sus­tain­able results. 

An overview of my core areas of prac­tice is avail­able under Prac­tice Areas.

For many years, I have reg­u­lar­ly con­tributed to the Ger­man tax law jour­nal Steuer­an­walts­magazin. A selec­tion of these con­tri­bu­tions can be found under Pub­li­ca­tions.

Company law advice – with and without tax implications

I advise clients on cor­po­rate law mat­ters, both with and with­out a focus on tax issues. This includes, among oth­er things, cor­po­rate law start-ups, cor­po­rate restruc­tur­ing, share­hold­er issues, and the liq­ui­da­tion and dis­so­lu­tion of companies. 

Even for start-ups with no direct tax impli­ca­tions, I believe it is impor­tant to have a legal­ly sound struc­ture. Issues such as lia­bil­i­ty, inter­nal organ­i­sa­tion and sep­a­ra­tion sce­nar­ios should be con­sid­ered at an ear­ly stage in order to avoid con­flicts and stress lat­er on. 

Cooperation with tax advisers

A sub­stan­tial part of my work involves close coop­er­a­tion with tax advis­ers.
I do not see myself as a com­peti­tor, but as a com­ple­men­tary legal adviser. 

I am often involved where tax con­cepts require legal imple­men­ta­tion or where the cor­po­rate law impli­ca­tions of tax-dri­ven mea­sures need to be exam­ined in more depth. This includes, among oth­er things, the legal review of tax assess­ments, nego­ti­a­tions with the tax office, appeal pro­ceed­ings and fis­cal court proceedings.

International matters

Over recent years, cross-bor­der mat­ters have become increas­ing­ly rel­e­vant.
Relo­ca­tion, inter­na­tion­al share­hold­ings or for­eign assets fre­quent­ly raise legal and tax ques­tions that require care­ful coordination. 

I advise on mat­ters with an inter­na­tion­al dimen­sion and, where appro­pri­ate, work togeth­er with for­eign advis­ers to ensure that juris­dic­tion-spe­cif­ic aspects are prop­er­ly tak­en into account. 

Interdisciplinary Perspective – Personally Led

I delib­er­ate­ly prac­tise with­in a lean and inde­pen­dent struc­ture.
This ensures focused, direct and strate­gi­cal­ly dri­ven legal advice.

In com­plex com­mer­cial or tax-dri­ven mat­ters, I involve care­ful­ly select­ed spe­cial­ists with whom I main­tain long-stand­ing pro­fes­sion­al relationships.

Strate­gic direc­tion, com­mu­ni­ca­tion and over­all respon­si­bil­i­ty for each man­date remain with me at all times.

Location and cooperation

My law office is based in Frank­furt am Main. The loca­tion reflects pro­fes­sion­al stan­dards and close prox­im­i­ty to eco­nom­ic and inter­na­tion­al mat­ters, rather than a region­al lim­i­ta­tion of my practice.

Many man­dates are han­dled inde­pen­dent­ly of my clients’ location. 

Curriculum Vitae and Qualifications

Admis­sion

  • Admit­ted to the Ger­man Bar since 1994
  • Cer­ti­fied Spe­cial­ist Lawyer for Tax Law (Fachan­wältin für Steuer­recht) since 2000
  • Mem­ber of the Frank­furt am Main Bar Association

Lan­guages

  • Ger­man
  • Eng­lish

Pro­fes­sion­al Back­ground (select­ed)

  • Legal depart­ment of an audit­ing and tax advi­so­ry firm
  • Gen­er­al Coun­sel and autho­rised sig­na­to­ry of an audit­ing and tax advi­so­ry firm
  • Legal advis­er in the legal depart­ment of an inter­na­tion­al­ly oper­at­ing US man­age­ment con­sult­ing firm
  • Self-employed attor­ney advis­ing nation­al and inter­na­tion­al clients since 1999
  • Lec­tur­er in tax law (2014–2024)
  • Part­ner at LSV Recht­san­walts GmbH (2008–2025)

Pro­fes­sion­al Engage­ment & Mem­ber­ships (select­ed)

  • Ger­man Bar Asso­ci­a­tion (Deutsch­er Anwaltvere­in – DAV)
  • Tax Law Prac­tice Group of the Ger­man Bar Asso­ci­a­tion (DAV)
  • Exec­u­tive Com­mit­tee Mem­ber, Tax Law Prac­tice Group, Ger­man Bar Asso­ci­a­tion (DAV) (since 2006)
  • Mem­ber of the Advi­so­ry Board on Inter­na­tion­al Tax Law, Steuer­an­walts­magazin (SAM) (since 2001)
  • Advi­so­ry Board for Tax Law at HERA Fort­bil­dungs GmbH
  • ADVOC Inter­na­tion­al Net­work of Inde­pen­dent Law Firms (2011–2025)
  • ADVOC Europe Ltd. (Unit­ed King­dom), Mem­ber of the Man­age­ment Board
    (2016–2022)
  • ADVOC Head of the Tax Law Prac­tice Group (2014–2025)

Pub­li­ca­tions

  • Reg­u­lar con­trib­u­tor to the Steuer­an­walts­magazin (SAM) since 2001
  • A selec­tion of pub­li­ca­tions is avail­able in the sec­tion “Insights

Scope of my advice

My advice is par­tic­u­lar­ly suit­able for clients:

  • whose mat­ters involve com­plex tax-relat­ed legal issues
  • where sev­er­al areas of law are close­ly interlinked
  • who are already receiv­ing tax advice and require com­ple­men­tary legal support

Mat­ters lim­it­ed to short-term, iso­lat­ed ques­tions or requir­ing a rapid assess­ment with­out in-depth analy­sis are gen­er­al­ly out­side the scope of my practice.

Initial orientation

I am hap­py to pro­vide an ini­tial, non-bind­ing assess­ment to deter­mine whether legal sup­port is appro­pri­ate and to what extent. This ini­tial assess­ment serves as a first ori­en­ta­tion and does not replace com­pre­hen­sive legal advice. Any in-depth review will be car­ried out on the basis of a sep­a­rate engagement.