Logo Unkelbach-Tomczak


Areas of Practice

Areas of Practice

My areas of prac­tice focus on legal mat­ters that are shaped by tax con­sid­er­a­tions and require in-depth legal analy­sis.
The empha­sis lies on sit­u­a­tions where tax law, cor­po­rate law and inter­na­tion­al aspects intersect.

The fol­low­ing areas rep­re­sent the core of my work and are each described in more detail on sep­a­rate pages.

Tax-driven corporate structures

Cor­po­rate law mea­sures are often sig­nif­i­cant­ly influ­enced by tax con­sid­er­a­tions. I sup­port clients in the legal struc­tur­ing and imple­men­ta­tion of such measures.

This includes in par­tic­u­lar restruc­tur­ings, changes in share­hold­ing, adjust­ments to par­tic­i­pa­tion struc­tures and mat­ters involv­ing lia­bil­i­ty risks. The objec­tive is to devel­op legal­ly robust struc­tures that are tax-effi­cient and designed with a long-term perspective.

A par­tic­u­lar focus lies on the care­ful align­ment of cor­po­rate law struc­tur­ing and tax planning.

Cross-border tax-related matters

Inter­na­tion­al sit­u­a­tions are becom­ing increas­ing­ly rel­e­vant and fre­quent­ly give rise to com­plex tax and legal ques­tions. I advise on cross-bor­der mat­ters where nation­al reg­u­la­tions can­not be assessed in isolation.

This includes, among oth­er things, relo­ca­tion into or out of a juris­dic­tion, inter­na­tion­al par­tic­i­pa­tion struc­tures, assets held abroad and issues relat­ing to dou­ble taxation.

Where appro­pri­ate, I work close­ly with tax advis­ers and for­eign col­leagues in order to take nation­al par­tic­u­lar­i­ties and inter­na­tion­al inter­de­pen­den­cies into account.

Cooperation with tax advisers

Com­ple­men­tary legal sup­port for tax-dri­ven mat­ters where a pure­ly tax-based assess­ment is not suf­fi­cient.
I reg­u­lar­ly work togeth­er with tax advis­ers and am involved where tax struc­tures require legal safe­guard­ing, where cor­po­rate law impli­ca­tions need to be reviewed or where lia­bil­i­ty issues require clos­er examination.

The coop­er­a­tion is clear­ly struc­tured and coor­di­nat­ed: tax analy­sis and assess­ment on the one hand, legal struc­tur­ing, con­trac­tu­al imple­men­ta­tion and risk assess­ment on the other.

Trademark law

In select­ed cas­es, I also advise on trade­mark law. This area has accom­pa­nied my pro­fes­sion­al work for many years and is offered delib­er­ate­ly along­side my tax-relat­ed focus areas. 

Trade­mark advice is pro­vid­ed in par­tic­u­lar where trade­mark issues are embed­ded in a broad­er com­mer­cial or tax-relat­ed context.

Scope and limitations of my practice

My advice is aimed at clients fac­ing tax-dri­ven and legal­ly com­plex mat­ters.
Mat­ters that involve only a brief indi­vid­ual ques­tion or require a quick assess­ment with­out in-depth analy­sis are gen­er­al­ly not suitable.

I am happy to review whether and to what extent legal support is appropriate in a particular case.