Dr. Henning Frase


Dr Henning Frase advises our clients from Germany and abroad on complex tax law issues, reorganisations and corporate transactions (M&A) in terms of corporate law as well as comprehensive tax law. Repeatedly he has won client cases in front of the Federal Fiscal Court.


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

Track Record

  • Foreign investors, cross-border share deal acquisitions of German GmbH companies with subsidiaries across Europe (corporate and tax law assistance)
  • Legal and tax optimization and negotiations of ESOP and VSOP equity incentive schemes
  • Representation in front of the German Federal Fiscal Court (in Munich)
  • Representation of clients (German Mittelstand as well as multinational groups of companies) in tax audits and transfer pricing litigations
  • Ongoing corporate and tax law assistance to multinational companies
  • Cross-border tax planning for private individuals (protection against double taxation and exit taxation)
  • Tax and corporate law structuring with crypto assets (e.g. tax and legal assistance with hybrid foundations under German law)


Dr Henning Frase studied law in Bonn, Italy, Geneva and Cologne. Moreover, he has spent one year in the US (Atlanta) and been a legal trainee in Brussels and Milan. He was a scholarship holder of the Studienförderwerk der Stiftung der Deutschen Wirtschaft (sdw). His Dr. iur. degree was awarded by the University of Augsburg (with distinction) on a comparative work on German and Italian corporate law.  

He was a lawyer and tax advisor at an international law firm in Frankfurt (2010-2016) after three years at KPMG’s international corporate tax department (2007-2010). Finally, before joining 3T, Dr Henning Frase was an Associate Partner at a tax law boutique in Cologne. Dr Henning Frase regularly publishes on tax law and corporate law (List of Publications RA StB Dr. Henning Frase as of 30 May 2021) and speaks on tax law conferences across Germany and abroad.