{"id":2220,"date":"2021-01-27T17:00:04","date_gmt":"2021-01-27T17:00:04","guid":{"rendered":"http:\/\/ovao.io\/clients\/3t\/?page_id=2220"},"modified":"2025-11-06T18:16:42","modified_gmt":"2025-11-06T18:16:42","slug":"drhenningfrase","status":"publish","type":"page","link":"https:\/\/3t.law\/de\/drhenningfrase\/","title":{"rendered":"Dr. Henning Frase"},"content":{"rendered":"\n\t\t<div id=\"fws_69d78a298019c\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row full-width-content vc_row-o-full-height vc_row-o-columns-stretch vc_row-o-equal-height vc_row-flex vc_row-o-content-middle\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop using-bg-color\"  style=\"background-color: #232323; \"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div style=\"\" class=\"vc_col-sm-6 wpb_column column_container vc_column_container col padding-10-percent inherit_tablet inherit_phone \" data-using-bg=\"true\" data-padding-pos=\"all\" data-has-bg-color=\"true\" data-bg-color=\"#ffffff\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" ><div class=\"column-bg-overlay-wrap column-bg-layer\" data-bg-animation=\"none\"><div class=\"column-bg-overlay\" style=\"opacity: 1; background-color: #ffffff;\"><\/div><\/div>\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap height_phone_50px \" data-alignment=\"default\"><div style=\"height: 25px;\" class=\"divider\"><\/div><\/div><h2 style=\"font-size: 40px;line-height: 50px;text-align: left\" class=\"vc_custom_heading\" >Dr. Henning Frase<\/h2><p style=\"color: #bfbfbf;text-align: left\" class=\"vc_custom_heading vc_custom_1715530083541\" >Partner<br \/>\nBerlin<br \/>\nK\u00f6ln<\/p><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 20px;\" class=\"divider\"><\/div><\/div>\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1742725344891\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\" align=\"justify\">Auf Grundlage von 18 Jahren Erfahrung und Verantwortung in f\u00fchrenden Soziet\u00e4ten begleitet und ber\u00e4t Rechtsanwalt\/Steuerberater Dr. Henning Frase gro\u00dfe, mittlere, aber auch junge Unternehmen und Investoren aus dem In- und Ausland steuer- und gesellschaftsrechtlich zu komplexen Projekten und Vertragsgestaltungen, Unternehmenskauf\/M&amp;A und anderen Transaktionen (Immobilien, token- und technologiebasierte Assets), Umwandlungen (Verschmelzungen, Spaltungen, Holdingstrukturen, usw.), Management- und Mitarbeiterbeteiligungsprogrammen (ESOP, VSOP,\u00a0 hybrid), in Betriebspr\u00fcfungen, Verfahren mit Finanzbeh\u00f6rden einschlie\u00dflich des Bundeszentralamts f\u00fcr Steuern\u00a0 (BZSt) sowie vor Gerichten bis hin zum Bundesfinanzhof (BFH) ganzheitlich und effizient. Zu seiner Mandantschaft z\u00e4hlen andere Berater (Steuerberater und Rechtsanw\u00e4lte), grenz\u00fcberschreitend t\u00e4tige Privatpersonen, gemeinwohlorientierte Organisationen sowie <span class=\"TrackChangeTextInsertion TrackedChange SCXW41998985 BCX8\"><span class=\"TextRun SCXW41998985 BCX8\" lang=\"DE-DE\" xml:lang=\"DE-DE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW41998985 BCX8\">\u00f6ffentlich<\/span><\/span><\/span><span class=\"TrackChangeTextInsertion TrackedChange SCXW41998985 BCX8\"><span class=\"TextRun SCXW41998985 BCX8\" lang=\"DE-DE\" xml:lang=\"DE-DE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW41998985 BCX8\">-rechtliche <\/span><\/span><\/span>\u00a0<span class=\"TrackChangeTextInsertion TrackedChange SCXW41998985 BCX8\"><span class=\"TextRun SCXW41998985 BCX8\" lang=\"DE-DE\" xml:lang=\"DE-DE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW41998985 BCX8\">K\u00f6perschaften<\/span><\/span><\/span><span class=\"TrackChangeTextInsertion TrackedChange SCXW41998985 BCX8\"><span class=\"TextRun SCXW41998985 BCX8\" lang=\"DE-DE\" xml:lang=\"DE-DE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW41998985 BCX8\">.<\/span><\/span><\/span><span class=\"EOP SCXW41998985 BCX8\" data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559740&quot;:320}\">\u00a0<\/span><\/p>\n<p align=\"justify\"><span class=\"TextRun SCXW117156118 BCX8\" lang=\"DE-DE\" xml:lang=\"DE-DE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW117156118 BCX8\">Rechtsanwalt\/Steuerberater <\/span><span class=\"NormalTextRun SCXW117156118 BCX8\">Dr. Henning <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW117156118 BCX8\">Frase<\/span><span class=\"NormalTextRun SCXW117156118 BCX8\"> wird von Notaren, anderen Steuerberatern und Rechtsanw\u00e4lten zu komplexen Sachverhalten hinzugezogen.<\/span> <span class=\"NormalTextRun SCXW117156118 BCX8\">Er ver\u00f6ffentlicht umfassend<\/span><span class=\"NormalTextRun SCXW117156118 BCX8\"> zum Steuerrecht und Gesellschaftsrecht in Fachkommentaren, darunter <\/span><span class=\"NormalTextRun SCXW117156118 BCX8\">zu Immobilientransaktionen, Umwandlungen<\/span><span class=\"NormalTextRun SCXW117156118 BCX8\"> sowie <\/span><span class=\"NormalTextRun SCXW117156118 BCX8\">grenz\u00fcberschreitenden Lizenzierungen (u.a. \u00a7 50a EStG). Er ist Mitherausgeber eines Handbuchs zu Managementbeteiligungsprogrammen sowie\u00a0Herausgeber eines Handbuchs zur Besteuerung von Stiftungen, Vereinen und gemeinn\u00fctzigen K\u00f6rperschaften. <\/span><\/span><span class=\"EOP SCXW117156118 BCX8\" data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559740&quot;:320}\">\u00a0<\/span><\/p>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 20px;\" class=\"divider\"><\/div><\/div><div id=\"fws_69d78a29806b8\" data-midnight=\"\" data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\"  style=\"padding-top: 20px; padding-bottom: 15px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\" ><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone \"   data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"iwithtext\"><div class=\"iwt-icon\"> <i class=\"icon-default-style fa fa-phone extra-color-1\"><\/i> <\/div><div class=\"iwt-text\"> <span style=\"color: #284886;\"><a style=\"color: #284886;\" href=\"tel:+493040006725\">+49 30 2359840 12<\/a> \u00a0<\/span><span style=\"color: #284886;\">(Berlin)<\/span> <\/div><div class=\"clear\"><\/div><\/div><div class=\"iwithtext\"><div class=\"iwt-icon\"> <i class=\"icon-default-style fa fa-phone extra-color-1\"><\/i> <\/div><div class=\"iwt-text\"> <span style=\"color: #284886;\"><a style=\"color: #284886;\" href=\"tel:+4922177199712\"> +49 221 771997 12<\/a> (K\u00f6ln)<\/span> <\/div><div class=\"clear\"><\/div><\/div><div class=\"iwithtext\"><div class=\"iwt-icon\"> <i class=\"icon-default-style fa fa-envelope extra-color-1\"><\/i> <\/div><div class=\"iwt-text\"> <span style=\"color: #284886;\"><a style=\"color: #284886;\" href=\"mailto:henning.frase@3t.law\">henning.frase@3t.law<\/a><\/span> <\/div><div class=\"clear\"><\/div><\/div><div class=\"nectar_icon_wrap \" data-style=\"default\" data-padding=\"0px\" data-color=\"extra-color-1\" style=\"\" >\n\t\t<div class=\"nectar_icon\" ><a href=\"https:\/\/www.linkedin.com\/in\/henning-frase-a3b21814\/\" ><\/a><i style=\"font-size: 40px; line-height: 40px; height: 40px; width: 40px;\" class=\"fa fa-linkedin-square\"><\/i><\/div>\n\t<\/div><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 20px;\" class=\"divider\"><\/div><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col child_column no-extra-padding inherit_tablet inherit_phone \"   data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 20px;\" class=\"divider\"><\/div><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div style=\"\" class=\"vc_col-sm-6 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone \" data-using-bg=\"true\" data-bg-cover=\"true\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" ><div class=\"column-image-bg-wrap column-bg-layer viewport-desktop\" data-bg-pos=\"center bottom\" data-bg-animation=\"none\" data-bg-overlay=\"false\"><div class=\"inner-wrap\"><div class=\"column-image-bg\" style=\" background-image: url('https:\/\/3t.law\/wp-content\/uploads\/2025\/10\/3T_Henning-Frase-1-scaled.jpg'); \"><\/div><\/div><\/div>\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69d78a2980bb7\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row full-width-content vc_row-o-full-height vc_row-o-columns-stretch vc_row-o-equal-height vc_row-flex vc_row-o-content-top\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop\"  style=\"\"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-6 wpb_column column_container vc_column_container col padding-10-percent inherit_tablet inherit_phone \"  data-padding-pos=\"left-right\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 140px;\" class=\"divider\"><\/div><\/div>\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1615211995133\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h3><strong>Qualifikationen<\/strong><\/h3>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"nectar-fancy-ul\" data-list-icon=\"dot\" data-animation=\"false\" data-animation-delay=\"0\" data-spacing=\"default\" data-alignment=\"left\"> \n<ul>\n<li>Rechtsanwalt<\/li>\n<li>Steuerberater<\/li>\n<li>Fachanwalt f\u00fcr Steuerrecht<\/li>\n<li>Fachberater f\u00fcr Internationales Steuerrecht<\/li>\n<li>Dr. iur. (Universit\u00e4t Augsburg)<\/li>\n<li>LL.M. oec.<\/li>\n<\/ul>\n <\/div><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 50px;\" class=\"divider\"><\/div><\/div>\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1620202149838\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h3><strong>Referenzmandate<\/strong><\/h3>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"nectar-fancy-ul\" data-list-icon=\"dot\" data-animation=\"false\" data-animation-delay=\"0\" data-spacing=\"default\" data-alignment=\"left\"> \n<ul>\n<li>laufende steuerrechtliche Beratung eines weltweit t\u00e4tigen Energiedienstleisters bei Managementbeteiligungsprogramm (ESOP)<\/li>\n<li>weltweit f\u00fchrendes asiatisches Elektronik-Unternehmen bei quellensteuerrechtlicher Compliance (\u00a7 50a EStG), Verrechnungspreisen (Transfer Pricing) und Lizenzvertr\u00e4gen in Deutschland<\/li>\n<li>b\u00f6rsennotierte polnische Unternehmensgruppe bei Zuk\u00e4ufen in Deutschland (Beteiligungen, Immobilien), bei Joint Ventures sowie laufend gesellschafts- und steuerrechtlich<\/li>\n<li>franz\u00f6sisches Softwareunternehmen bei Zukauf in Deutschland <a href=\"https:\/\/www.juve.de\/deals\/software-vertrieb-factory-systemes-kauft-mit-ckss-deutsche-aveva-tochter\/\">(urspr\u00fcnglich mit damaliger Kanzlei<\/a>) sowie laufend gesellschafts- und steuerrechtlich<\/li>\n<li>Gr\u00fcnder und Scale-Ups bei Gr\u00fcndung, Holding-Strukturen, Umwandlungen und Finanzierungsrunden, Beteiligungsprogrammen (ESOP \/ VSOP), Anteils- und Unternehmensverkauf, Wegzug und Zuzug<\/li>\n<li>Family Offices und strategische Investoren bei Due Diligence, Investitionen und Unternehmensk\u00e4ufen<\/li>\n<li>Scale-Ups und Mittelst\u00e4ndler bei Managementbeteiligungsprogramme (virtuell, ESOP, mezzanin), unternehmensseitig als auch berechtigte F\u00fchrungskr\u00e4fte<\/li>\n<li>Erfolgreiche Vertretung vor dem Bundesfinanzhof (ertrag- und umsatzsteuerrechtliche Streitigkeit) sowie vor Oberlandesgerichten (im Zusammenhang mit Umwandlungen und Ausgliederungen)<\/li>\n<li>Abwehrberatung und Vertretung in Betriebspr\u00fcfungen, Verrechnungspreisstreitigkeiten und Haftungsf\u00e4llen<\/li>\n<li>Laufende gesellschafts- und steuerrechtliche Begleitung international t\u00e4tiger Unternehmensgruppen<\/li>\n<li>Ausgew\u00e4hlte Privatpersonen und HNWI (Schutz vor Doppel- und Wegzugsbesteuerung, Nachfolgeplanung, Asset Protection)<\/li>\n<li>Steuer- und Zivilrecht der Kryptow\u00e4hrungen (u.a. Hybridstiftungen, tokenbasierte Gesch\u00e4ftsmodelle)<\/li>\n<li>ausgew\u00e4hlter gemeinwohlorientierter K\u00f6rperschaften (Stiftungen, Vereine, gGmbH) beispielsweise bei Umstrukturierungen und Satzungs\u00e4nderungen, in Betriebspr\u00fcfungen sowie bei grenz\u00fcberschreitendem Engagement<\/li>\n<\/ul>\n <\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div style=\"\" class=\"vc_col-sm-6 wpb_column column_container vc_column_container col padding-10-percent inherit_tablet inherit_phone \" data-using-bg=\"true\" data-padding-pos=\"left-right\" data-has-bg-color=\"true\" data-bg-color=\"#ffffff\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" ><div class=\"column-bg-overlay-wrap column-bg-layer\" data-bg-animation=\"none\"><div class=\"column-bg-overlay\" style=\"opacity: 1; background-color: #ffffff;\"><\/div><\/div>\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 140px;\" class=\"divider\"><\/div><\/div>\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1615212003954\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h3><strong>Ausbildung und Karriere<\/strong><\/h3>\n\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1711612952573\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\" align=\"justify\">Dr. Henning Frase hat nach der Schulzeit (in Berlin, Bonn und Atlanta) in Bonn, Ferrara, Genf und K\u00f6ln studiert, bei Professor Kindler in Augsburg zum deutsch-italienischen Gesellschafts- und Steuerrecht promoviert (summa cum laude) und das Rechtsreferendariat unter anderem in Mailand, Br\u00fcssel sowie bei einem DAX-Unternehmen absolviert. Er war Stipendiat des Studienf\u00f6rderwerks der Stiftung der Deutschen Wirtschaft (sdw).<\/p>\n<p style=\"text-align: left;\" align=\"justify\">Die Beraterlaufbahn begann er 2007 bei KPMG (u.a. International Corporate Tax sowie KPMG Law) und setzte diese 2010 bis 2015 als Rechtsanwalt und Steuerberater bei Bird &amp; Bird in Frankfurt fort. Parallel war er Lehrbeauftragter f\u00fcr Internationales Steuerrecht sowie f\u00fcr Steuerliches Verfahrensrecht zun\u00e4chst an der Hochschule Fresenius in K\u00f6ln und sp\u00e4ter an der Hochschule Worms. Vor Gr\u00fcndung von 3T.LAW war Dr. Henning Frase Assoziierter Partner der Steuerrechtsboutique ckss in K\u00f6ln. Dr. Henning Frase ist als Fachautor (<a href=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/2024.01.31-Schriftenverzeichnis-RA-StB-FAStR-FBIStR-Dr.-Henning-Frase-1.pdf\">Schriften Dr. Henning Frase<\/a>) und Referent zu steuer- und gesellschaftsrechtlichen Themen in Deutschland und dem Ausland gefragt.<\/p>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 20px;\" class=\"divider\"><\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69d78a2981483\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop\"  style=\"\"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone \"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n\t\t<div id=\"address\"  data-column-margin=\"default\" data-midnight=\"dark\" data-top-percent=\"6%\" data-bottom-percent=\"6%\"  class=\"wpb_row vc_row-fluid vc_row full-width-content vc_row-o-equal-height vc_row-flex vc_row-o-content-top  right_padding_8pct left_padding_8pct top_padding_tablet_12pct bottom_padding_tablet_12pct\"  style=\"padding-top: calc(100vw * 0.06); padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop using-bg-color\"  style=\"background-color: #f2f2f2; \"><\/div><\/div><\/div><div class=\"nectar-shape-divider-wrap \" style=\" height:1px;\"  data-height=\"1\" data-front=\"\" data-style=\"straight_section\" data-position=\"top\" ><svg class=\"nectar-shape-divider\" aria-hidden=\"true\" fill=\"rgba(0,0,0,0.1)\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 100 10\" preserveAspectRatio=\"none\"> <polygon points=\"104 10, 104 0, 0 0, 0 10\"><\/polygon> <\/svg><\/div><div class=\"nectar-shape-divider-wrap \" style=\" height:1px;\"  data-height=\"1\" data-front=\"\" data-style=\"straight_section\" data-position=\"bottom\" ><svg class=\"nectar-shape-divider\" aria-hidden=\"true\" fill=\"rgba(0,0,0,0.1)\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 100 10\" preserveAspectRatio=\"none\"> <polygon points=\"104 10, 104 0, 0 0, 0 10\"><\/polygon> <\/svg><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col has-animation no-extra-padding force-phone-text-align-center inherit_tablet inherit_phone border_style_solid \"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d78a298197d\" data-midnight=\"\" data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row  right_padding_40pct bottom_padding_tablet_10pct right_padding_phone_10pct left_padding_phone_10pct\"  style=\"\"><div class=\"row-bg-wrap\"> <div class=\"row-bg\" ><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column no-extra-padding el_spacing_10px inherit_tablet inherit_phone \"   data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<div class=\"wpb_text_column wpb_content_element \" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h3>Connected with your vision<\/h3>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"nectar-cta  alignment_tablet_default alignment_phone_default display_tablet_inherit display_phone_inherit font_size_tablet_16px \" data-color=\"default\" data-using-bg=\"false\" data-style=\"arrow-animation\" data-display=\"block\" data-alignment=\"left\" data-text-color=\"custom\" ><span style=\"color: #23c0f6;\" class=\"nectar-button-type\"><span class=\"link_wrap\" style=\"padding-top: 4px; padding-bottom: 4px; \"><a target=\"_blank\" class=\"link_text\" href=\"https:\/\/3t.law\/kontakt\/\"><span class=\"text\">Kontaktieren<\/span><svg class=\"next-arrow\" aria-hidden=\"true\" width=\"20px\" height=\"25px\" viewBox=\"0 0 50 80\" xml:space=\"preserve\">\n  <polyline stroke=\"#ffffff\" stroke-width=\"9\" fill=\"none\" stroke-linecap=\"round\" stroke-linejoin=\"round\" points=\"0, 0 45, 40 0, 80\"\/>\n  <\/svg>  <span class=\"line\"  style=\"background-color: #23c0f6;\"><\/span> <\/a><\/span><\/span><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding force-phone-text-align-center inherit_tablet inherit_phone \"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d78a2981bab\" data-midnight=\"\" data-column-margin=\"50px\" class=\"wpb_row vc_row-fluid vc_row inner_row\"  style=\"\"><div class=\"row-bg-wrap\"> <div class=\"row-bg\" ><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col child_column no-extra-padding el_spacing_0px bottom_margin_phone_40px no-extra-padding_tablet no-extra-padding_phone \"    data-t-w-inherits=\"small_desktop\" data-padding-pos=\"left\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"false\" ><h4 >3T.LAW BERLIN<\/h4><\/div><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p >Krausnickstra\u00dfe 10<\/p><\/div><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p >10115 Berlin<\/p><\/div><a href=\"tel:+498927796429\" target=\"_self\"><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p style=\" color: #222452;\">+49 30 23 59 84 00<\/p><\/div><\/a><a href=\"mailto:munich@3t.law\" target=\"_self\"><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p style=\" color: #222452;\">berlin@3t.law<\/p><\/div><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col child_column el_spacing_0px bottom_margin_tablet_0px bottom_margin_phone_0px \"    data-t-w-inherits=\"small_desktop\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"false\" ><h4 >3T.LAW K\u00d6LN<\/h4><\/div><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p >Oberl\u00e4nder Ufer 154a<\/p><\/div><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p >50968 K\u00f6ln<\/p><\/div><a href=\"tel:+493023598400\" target=\"_self\"><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p style=\" color: #222452;\">+49 221 771997 00<\/p><\/div><\/a><a href=\"mailto:berlin@3t.law\" target=\"_self\"><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p style=\" color: #222452;\">cologne@3t.law<\/p><\/div><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col child_column no-extra-padding right_margin_0px el_spacing_0px inherit_tablet inherit_phone \"   data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"false\" ><h4 >3T.LAW M\u00dcNCHEN<\/h4><\/div><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p >Karlsplatz 3<\/p><\/div><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p >80335 M\u00fcnchen<\/p><\/div><a href=\"tel:+4922156094675\" target=\"_self\"><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p style=\" color: #222452;\">+49 89 2441 587 00<\/p><\/div><\/a><a href=\"mailto:cologne@3t.law\" target=\"_self\"><div class=\"nectar-split-heading  font_size_tablet_16px font_line_height_1-6 \" data-align=\"default\" data-m-align=\"inherit\" data-text-effect=\"none\" data-animation-type=\"line-reveal-by-space\" data-animation-delay=\"0\" data-animation-offset=\"\" data-m-rm-animation=\"\" data-stagger=\"\" data-custom-font-size=\"true\" style=\"font-size: 15px; line-height: 22.5px;\"><p style=\" color: #222452;\">munich@3t.law<\/p><\/div><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69d78a2982491\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row full-width-content vc_row-o-equal-height vc_row-flex vc_row-o-content-top  right_padding_8pct left_padding_8pct top_padding_tablet_6pct bottom_padding_tablet_6pct\"  style=\"padding-top: 28px; padding-bottom: 28px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop using-bg-color\"  style=\"background-color: #ffffff; \"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-3 wpb_column column_container vc_column_container col has-animation no-extra-padding force-tablet-text-align-center force-phone-text-align-center inherit_tablet inherit_phone \"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\" data-animation-offset=\"101%\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n<div class=\"wpb_text_column wpb_content_element \" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p><b>\u00a9 <\/b><span class=\"nectar-current-year\">2026<\/span> 3T.LAW<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-3 wpb_column column_container vc_column_container col has-animation no-extra-padding force-tablet-text-align-center force-phone-text-align-center inherit_tablet inherit_phone \"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\" data-animation-offset=\"101%\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"img-with-aniamtion-wrap  custom-size\" data-max-width=\"100%\" data-max-width-mobile=\"default\" data-shadow=\"none\" data-animation=\"none\" >\n      <div class=\"inner\">\n        <div class=\"hover-wrap\"> \n          <div class=\"hover-wrap-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"img-with-animation skip-lazy \" data-delay=\"0\" height=\"97\" width=\"300\" data-animation=\"none\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-300x97.webp\" alt=\"\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-300x97.webp 300w, https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-1024x330.webp 1024w, https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-768x248.webp 768w, https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-1536x495.webp 1536w, https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-2048x660.webp 2048w, https:\/\/3t.law\/wp-content\/uploads\/2026\/02\/best-lawyers-3T_2-18x6.webp 18w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-6 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone \"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d78a29829ff\" data-midnight=\"\" data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row  top_padding_tablet_10px\"  style=\"\"><div class=\"row-bg-wrap\"> <div class=\"row-bg\" ><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  right\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column no-extra-padding el_spacing_0px inherit_tablet inherit_phone \"   data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"nectar-cta  alignment_tablet_center alignment_phone_default display_tablet_inherit display_phone_inherit font_size_desktop_15px \" data-color=\"default\" data-using-bg=\"false\" data-display=\"inline\" data-style=\"underline\" data-alignment=\"right\" data-text-color=\"std\" ><p> <span class=\"link_wrap\" style=\"padding-right: 25px; padding-left: 25px;\"><a  class=\"link_text\"  href=\"https:\/\/3t.law\/impressum\/\">Impressum<\/a><\/span><\/p><\/div><div class=\"nectar-cta  alignment_tablet_center alignment_phone_default display_tablet_inherit display_phone_inherit font_size_desktop_15px \" data-color=\"default\" data-using-bg=\"false\" data-display=\"inline\" data-style=\"underline\" data-alignment=\"right\" data-text-color=\"std\" ><p> <span class=\"link_wrap\" style=\"padding-right: 25px; padding-left: 25px;\"><a  class=\"link_text\"  href=\"https:\/\/3t.law\/datenschutzerklaerung-2\/\">Datenschutzerkl\u00e4rung<\/a><\/span><\/p><\/div><div class=\"nectar-cta  alignment_tablet_center alignment_phone_default display_tablet_inherit display_phone_inherit font_size_desktop_15px \" data-color=\"default\" data-using-bg=\"false\" data-display=\"inline\" data-style=\"underline\" data-alignment=\"right\" data-text-color=\"std\" ><p> <span class=\"link_wrap\" style=\"padding-right: 25px; padding-left: 25px;\"><a  class=\"link_text\"  href=\"\">Downloads<\/a><\/span><\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"Dr. Henning FrasePartner Berlin K\u00f6ln Auf Grundlage von 18 Jahren Erfahrung und Verantwortung in f\u00fchrenden Soziet\u00e4ten begleitet und ber\u00e4t Rechtsanwalt\/Steuerberater Dr. Henning Frase gro\u00dfe, mittlere, aber auch junge Unternehmen und...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2220","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/pages\/2220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/comments?post=2220"}],"version-history":[{"count":167,"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/pages\/2220\/revisions"}],"predecessor-version":[{"id":5759,"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/pages\/2220\/revisions\/5759"}],"wp:attachment":[{"href":"https:\/\/3t.law\/de\/wp-json\/wp\/v2\/media?parent=2220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}