Dr. Henning Frase

Partner
Cologne
Berlin

With a background of more than 15 years of experience and reponsibility in large international firms and in a boutique tax law firm, Dr Henning Frase advises and represents clients and investors from Germany and from across the globe in transactions, negotiations, acquisitions and investments, financing rounds, tax and corporate law challenges from a German tax and corporate law perspective. He also advises shareholders, owners and individuals in complex tax structuring and compliance matters.

Admitted to practise law all over Germany, Henning also assists and represents in tax audits, in negotiations and proceedings with authorities and in courts, also in front of the Higher Regional Courts (OLG) and the German Federal Fiscal Court (Bundesfinanzhof).

+49 30 235984012 (Berlin)

+49 221 56094675 (Cologne)

henning.frase@3t.law

Qualifications

Rechtsanwalt (Attorney-at-Law)
Steuerberater (Certified Tax Advisor)
Fachanwalt für Steuerrecht (Certified Tax Lawyer)
Fachberater für Internationales Steuerrecht (Certified Advisor for International Tax Law )
Dr. iur. (University of Augsburg, summa cum laude)
LL.M. oec.

Track Record

Strategic and selected PE investors from the EU and North America in acquisitions of German GmbH and other companies (shares or assets), corporate and tax law
Legal and tax optimization and negotiations of ESOP and VSOP equity incentive schemes
Swiss company with setting-up German subsidiary and ESOP schemes
Swiss Family Office with structuring and negotiation of real estate investments in Germany, tax and corporate law
Stock-quoted Polish company with ongoing acquisitions in Germany (companies and real estate)
Acquisition of German GmbH company from AVEVA group by French software company (with previous law firm)
Leading Asian multinational electronics group with German withholding tax compliance and license agreement negotiations, tax law
Various German Start-ups and scale-ups in Berlin, Cologne/Düsseldorf/Bonn, Munich, Hamburg/Bremen and Frankurt area (founding, financing, expansion, exit, other)
Ongoing legal and tax advice to German manufacturer and its French and Swiss owners, also in tax audits and restructurings
German clients and founders with cross-border activities, tax and corporate (withholding taxes, financing, transfer pricing)
Cross-border tax planning for private individuals (asset protection, avoiding of double taxation and German exit taxation)
German investors with tax and corporate law structuring of crypto asset investments (e.g. hybridly funded German foundations or other vehicles in Europe or the Americas)
Selected NPO’s and purpose-oriented entrepreneurs, start-ups and organisations (climate-related, cultural or social)

Career

Dr Henning Frase studied law in Bonn, Ferrara/Italy, Geneva and Cologne. He has spent one year in the US (Atlanta) and was a legal trainee in Milan, Brussels as well as for a German DAX company. Henning became a scholarship holder of Stiftung der Deutschen Wirtschaft and received a Dr. iur. degree with distinction (summa cum laude) from the University of Augsburg on a comparative work focussed on specific profit participation rules in German and Italian corporate and tax law.

Henning started his carrer in 2007 at KPMG’s international tax and legal branch in Cologne. In 2010, he went on to work as lawyer and tax advisor for Bird & Bird in Frankfurt, before joining a German tax law boutique firm in Cologne in 2016. In parallel, Henning has taught International Tax Law at Fresenius University of Applied Science in Cologne and Procedural Tax Law at the University of Applied Sciences in Worms/Germany. Henning is a co-founder of 3T.LAW.

Dr Henning Frase frequently publishes in leading technical journals and books on tax law and corporate law (Publications Dr. Henning Frase) and is sought for as speaker on tax law conferences in Germany and abroad.