{"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\/en\/drhenningfrase\/","title":{"rendered":"Dr. Henning Frase"},"content":{"rendered":"<div id=\"fws_69dee60798b11\"  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_1715530126904\" >Partner<br \/>\nBerlin<br \/>\nCologne<\/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_1742725374685\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\" align=\"justify\">With more than 18 years of experience and responsibilities in leading international and German law and tax firms, Dr Henning Frase assists and represents businesses, public and private organisations and selected private clients from Germany and other jurisdictions in complicated reorganisations, transactions, investments, disputes and other projects and challenges from a German tax and corporate law perspective.<\/p>\n<p style=\"text-align: left;\" align=\"justify\">Admitted to practise law and tax law all over Germany, Dr Henning Frase also advises and represents his clients in tax audits, proceedings with authorities and in courts, including the Higher Regional Courts (OLG) and the German Federal Fiscal Court (Bundesfinanzhof). He speaks at technical conferences and <a href=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/2024.01.31-Schriftenverzeichnis-RA-StB-FAStR-FBIStR-Dr.-Henning-Frase-1.pdf\">frequently publishes<\/a> in leading German handbooks and periodicals on tax and corporate law.<\/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_69dee60798ca5\" 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> (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> (Cologne)<\/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 center\" 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_69dee60798e8f\"  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_1619989935492\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h3><strong>Qualifications<\/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 (Attorney-at-Law)<\/li>\n<li>Steuerberater (Certified Tax Advisor)<\/li>\n<li>Fachanwalt f\u00fcr Steuerrecht (Certified Tax Lawyer)<\/li>\n<li>Fachberater f\u00fcr Internationales Steuerrecht (Certified Advisor for International Tax Law )<\/li>\n<li>Dr. iur. (University of Augsburg, summa cum laude)<\/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_1640690052504\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h3><strong>Track Record<\/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>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<\/li>\n<li>Legal and tax optimization and negotiations of ESOP and VSOP equity incentive schemes<\/li>\n<li>Swiss company with setting-up German subsidiary and ESOP schemes<\/li>\n<li>Swiss Family Office with structuring and negotiation of real estate investments in Germany, tax and corporate law<\/li>\n<li>Stock-quoted Polish company with ongoing acquisitions in Germany (companies and real estate)<\/li>\n<li>Acquisition of German GmbH company from AVEVA group by French software company (<a href=\"https:\/\/www.juve.de\/deals\/software-vertrieb-factory-systemes-kauft-mit-ckss-deutsche-aveva-tochter\/\">with previous law firm<\/a>)<\/li>\n<li>Leading Asian multinational electronics group with German withholding tax compliance and license agreement negotiations, tax law<\/li>\n<li>Various German Start-ups and scale-ups in Berlin, Cologne\/D\u00fcsseldorf\/Bonn, Munich, Hamburg\/Bremen and Frankurt area (founding, financing, expansion, exit, other)<\/li>\n<li>Ongoing legal and tax advice to German manufacturer and its French and Swiss owners, also in tax audits and restructurings<\/li>\n<li>German clients and founders with cross-border activities, tax and corporate (withholding taxes, financing, transfer pricing)<\/li>\n<li>Cross-border tax planning for private individuals (asset protection, avoiding of double taxation and German exit taxation)<\/li>\n<li>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)<\/li>\n<li>Selected NPO&#8217;s and purpose-oriented entrepreneurs, start-ups and organisations (climate-related, cultural or social)<\/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_1619990762188\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<div class=\"wpb_text_column wpb_content_element vc_custom_1615212003954\">\n<div class=\"wpb_wrapper\">\n<h3><strong>Career<\/strong><\/h3>\n<\/div>\n<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1715967527738\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Dr Henning Frase studied law in Bonn, Ferrara\/Italy, Geneva\/Switzerland 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.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">He started his carrer in 2007 at KPMG&#8217;s international tax and legal branch in Cologne. In 2010, he went on to work as lawyer and tax advisor for Bird &amp; 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. <\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Dr Henning Frase frequently publishes in leading technical journals and books on tax law and corporate law and is sought for as speaker on tax law conferences.\u00a0\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>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69dee607990cc\"  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_69dee607999f9\" 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\/en\/kontakt\/\"><span class=\"text\">Contact<\/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_69dee60799b3e\" 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 MUNICH<\/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:+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 89 2441587 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;\">munich@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 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:+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 30 23 59 84 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;\">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 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 COLOGNE<\/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:+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;\">+49 221 771997 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;\">cologne@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_69dee60799e31\"  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_69dee6079a253\" 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\/en\/impressum\/\">Imprint<\/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\/en\/datenschutzerklaerung-2\/\">Privacy Policy<\/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>","protected":false},"excerpt":{"rendered":"Dr. Henning FrasePartner Berlin Cologne With more than 18 years of experience and responsibilities in leading international and German law and tax firms, Dr Henning Frase assists and represents businesses,...","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\/en\/wp-json\/wp\/v2\/pages\/2220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/comments?post=2220"}],"version-history":[{"count":167,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/2220\/revisions"}],"predecessor-version":[{"id":5759,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/2220\/revisions\/5759"}],"wp:attachment":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/media?parent=2220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}