3T is a top-level tax law firm in Germany. We advise entrepreneurs, investors and companies in various industries on business tax issues from a German domestic and a cross-border tax perspective.

Due to our specific expertise in corporate reorganisations we advise numerous investors, entrepreneurs and companies, not only from the technology sector, on corporate transformations, the establishment of holding structures, the admission of new shareholders (virtual and equity investments) and comprehensively in transaction processes (M&A). Moreover, our advice on  inbound and outbound real estate and other asset investments is becoming increasingly important.

We closely monitor and, to the extent possible, impact tax law developments in Germany. Our advisors regularly publish in leading professional journals and lecture at tax law conferences. Due to this steady commitment, 3T is in demand nationwide as advisors to other lawyers and tax advisors on complex tax issues – for example, when applying for binding rulings, in fiscal court proceedings (also in front of the Federal Fiscal Court in Munich) and more generally in tax-efficient structuring, tax law compliance and tax litigation instances.

Manuel Brühl


Thomas Hacker


Dr. Henning Frase