{"id":2443,"date":"2021-02-01T10:11:33","date_gmt":"2021-02-01T10:11:33","guid":{"rendered":"http:\/\/ovao.io\/clients\/3t\/?page_id=2443"},"modified":"2025-03-26T16:58:03","modified_gmt":"2025-03-26T16:58:03","slug":"steuerrecht-tax","status":"publish","type":"page","link":"https:\/\/3t.law\/en\/steuerrecht-tax\/","title":{"rendered":"Tax"},"content":{"rendered":"<div id=\"fws_69dee64915b0d\"  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-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: #ffffff; \"><\/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=\"#f4f4f4\" 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: #f4f4f4;\"><\/div><\/div>\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69dee64915b99\" data-midnight=\"\" data-column-margin=\"default\" 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-12 wpb_column column_container vc_column_container col child_column has-animation 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=\"fade-in-from-bottom\" 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 height_phone_50px\" data-alignment=\"default\"><div style=\"height: 25px;\" class=\"divider\"><\/div><\/div><h1 style=\"font-size: 40px;line-height: 50px;text-align: left\" class=\"vc_custom_heading\" >Tax<\/h1><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"margin-top: 10px; width: 140px; height: 2px; margin-bottom: 10px;\" data-width=\"140\" data-animate=\"yes\" data-animation-delay=\"\" data-color=\"accent-color\" class=\"divider-small-border\"><\/div><\/div><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 10px;\" class=\"divider\"><\/div><\/div>\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1715539430948\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\">3T.LAW provides high-end tax law advice and representation to businesses, groups of companies, entrepreneurs, investors, as well as selected individuals (some of them HNWI) and tax-exempted entities such as foundations in tax planning, tax disputes and all other tax law challenges, from a German domestic and international tax law perspective.<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\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\/2024\/01\/20231215_3TLAW_GHS1449_f_sw-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_69dee64916148\"  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-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: #ffffff; \"><\/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 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\/2022\/10\/20220930_3TLAW_MUC_1153_f-scaled3.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\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=\"#f4f4f4\" 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: #f4f4f4;\"><\/div><\/div>\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69dee649163da\" data-midnight=\"\" data-column-margin=\"default\" 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-12 wpb_column column_container vc_column_container col child_column has-animation 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=\"fade-in-from-bottom\" 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  vc_custom_1672415382200\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\">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&amp;A). Moreover, our advice on\u00a0 inbound and outbound real estate and other asset investments is becoming increasingly important.<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1715539512717\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p style=\"text-align: left;\" align=\"justify\">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, <strong>3T.LAW<\/strong> is in demand nationwide as advisors to other lawyers and tax advisors on complex tax issues &#8211; 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.<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\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=\"team\"  data-column-margin=\"none\" data-midnight=\"light\"  class=\"wpb_row vc_row-fluid vc_row full-width-content vc_row-o-equal-height vc_row-flex\"  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: #ffffff; \"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 light left\">\n\t<div  class=\"vc_col-sm-3 wpb_column column_container vc_column_container col no-extra-padding 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\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 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 class=\"nectar-fancy-box using-img  hover_color_23c0f6\" style=\"min-height: 480px\" data-style=\"hover_desc\" data-border-radius=\"default\" data-animation=\"\" data-bg-animation=\"long_zoom\" data-border=\"\" data-delay=\"\" data-alignment=\"left\" data-color=\"accent-color\" ><div class=\"box-bg\"  data-nectar-img-src=\"https:\/\/3t.law\/wp-content\/uploads\/2021\/02\/Thomas_20201114_ANWAELTE_Rump7300_f.jpg\"><\/div><div class=\"inner\"><div class=\"heading-wrap\"><\/div><div class=\"hover-content\"><\/p>\n<h3>Thomas Hacker<\/h3>\n<p>StB<\/div><\/div>  <a  href=\"https:\/\/3t.law\/en\/thomas-hacker\/\" class=\"box-link\"><\/a> <\/div>\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 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 class=\"nectar-fancy-box using-img  hover_color_23c0f6\" style=\"min-height: 480px\" data-style=\"hover_desc\" data-border-radius=\"default\" data-animation=\"\" data-bg-animation=\"long_zoom\" data-border=\"\" data-delay=\"\" data-alignment=\"left\" data-color=\"accent-color\" ><div class=\"box-bg\"  data-nectar-img-src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/02\/3t_hf_p3.webp\"><\/div><div class=\"inner\"><div class=\"heading-wrap\"><\/div><div class=\"hover-content\"><\/p>\n<h3>Dr. Henning Frase<\/h3>\n<p>RA, StB, FAStR, FBIStR<\/div><\/div>  <a  href=\"\/en\/drhenningfrase\/\" class=\"box-link\"><\/a> <\/div>\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 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\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69dee64916ade\"  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_69dee64917458\" 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_69dee6491759c\" 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_69dee649178a2\"  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_69dee64917cd7\" 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":"Tax 3T.LAW provides high-end tax law advice and representation to businesses, groups of companies, entrepreneurs, investors, as well as selected individuals (some of them HNWI) and tax-exempted entities such as...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2443","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/2443","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=2443"}],"version-history":[{"count":45,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/2443\/revisions"}],"predecessor-version":[{"id":5708,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/2443\/revisions\/5708"}],"wp:attachment":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/media?parent=2443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}