Nikolay Herber , LL.M.

Tax Advisor, Dipl. Finanzwirt (FH)
Senior Associate
Practice Group Tax & Private Clients


  • Corporate tax law
  • International tax structuring and transaction consulting
  • International tax law
  • Investment income tax
  • Tax procedure law


  • Degree (Dipl. Finanzwirt (FH)) at Hessische Hochschule für Finanzen und Rechtspflege (2006-2009)
  • Professional activities specializing in taxation of credit institutions within the tax administration of the German State of Hesse (2009-2014)
  • Master's degree at the Frankfurt School of Finance and Management and at Management Center Innsbruck, Austria. (LL.M.)
  • At Noerr since March 2014
  • Admitted to Frankfurt am Main Chamber of Tax Advisors (Steuerberaterkammer) (March 2014)


  • International Fiscal Association (IFA)
  • Steuerberaterkammer (StBK)

Selected Publications

  • Regular publications, last published: Kommentierung des InvStG in: Bordewin/Brandt, Einkommensteuergesetz, 2015
  • Hybride Gesellschaften im internationalen Steuerrecht: Einordnung des Art. 1 Abs. 7 DBA-USA, 2011