Michael Tommaso
Rechtsanwalt (Lawyer), Steuerberater (Tax Consultant), Partner
Michael Tommaso specialises in providing tax advisory services to family-owned businesses, entrepreneurial families, private individuals and foundations. His key practice areas include the structuring of national and international tax and succession planning strategies, transactions and corporate reorganisations. He regularly publishes articles on current tax issues and is a lecturer on corporate succession.
Projects
- Grob Aircraft SE
Advising the German aircraft manufacturer Grob Aircraft SE and the owner family on the takeover of the company by the AI defence technology company Helsing - Family-owned Businesses & Private Clients
Advising on succession planning in the context of multi-level group structures - Family-owned Businesses & Private Clients
Structuring cross-border corporate successions through different family branches - Familienunternehmen & Private Clients
Advising on a relocation from Germany involving the use of (family) foundations - LISEGA SE
Advising the owner of LISEGA SE, a family-owned leading global supplier of industrial pipe support systems, on selling the company to Bremen-based steel trading group BUHLMANN - Alcmene Group
Advising on acquisition of 25% stake in MIRO Mineraloelraffinerie Oberrhein - Northvolt
Advising the battery manufacturer Northvolt on the construction of a gigafactory for electric vehicle battery cells in Germany - Deutsche Telekom
Advising the telecommunications company on fibre optic expansion, in particular on the tender procedure and joint venture “GlasfaserPlus” with IFM Investors to connect and supply four million households in rural areas with fibre optic connections - LVM Versicherung
Advising the insurance company on the reorganisation of its wholly-owned subsidiary Augsburger Aktienbank AG (AAB), including the sale of AAB’s equipment leasing business and AAB’s securities trading business
Distinctions
- Honoured in the category "Germany's Best Lawyers 2025" - Handelsblatt/Best Lawyers 2025
- Recommended lawyer for Private Clients and Nonprofits, The Legal 500 Germany (2024)
- Recommended lawyer for Tax law, The Legal 500 Germany (2024)
My insights
Career
Studied law at Justus Liebig University in Gießen
Research assistant in the Law Faculty at Justus Liebig University
Training as a certified business interpreter for English
Legal traineeship under the remit of the Hanseatic Higher Regional Court in Hamburg
Lawyer and tax consultant in the Hamburg and New York offices of a major international law firm (2010 to 2016)
At Noerr since 2017
Admitted to the Berlin Chambers of Lawyers and the Berlin Chamber of Tax Advisors
Lectures
- Lecturer at the University of Münster for the masters degree programme "Inheritance law & entrepreneurial succession"
Publications
- Rückabwicklung einer Anteilsübertragung wegen Wegfalls der Geschäftsgrundlage
with Paul Gurr, ZEV 2025, p. 695 - Kein Arbeitslohn bei schenkweiser Übertragung von Gesellschaftsanteilen zur Sicherung der Unternehmensnachfolge (with Peter Scheuch and Paul Gurr), Anmerkung zum BFH-Urteil v. 20.11.2024, VI R 21/22, RFamU 2025, p. 124
- Wegzug aus Deutschland in die Schweiz: Wegzugsbesteuerung und nachlaufende Besteuerung
with Sebastian Leidel, in: Erbschaftsratgeber Deutschland-Schweiz, 6th Ed. 2025, p. 179 et seq. - Vorsicht beim Forderungsverzicht durch Gesellschafter
with Paul Gurr, NZG 2024, p. 809 - Optionsfalle bei der Verschonung von Betriebsvermögen
with Paul Gurr and Daniela Falkenhagen, RFamU 2024, p. 253 et seq. - Entschärfung des 90 %-Einsstiegstests
with Paul Gurr, Deutscher AnwaltSpiegel, Ausgabe 5/2024, pp. 11 et seq. - Innovative Gestaltungen zur Incentivierung und Neuordnung des Gesellschafterkreises von Familienunternehmen
with Tobias Hueck, in: Schriftreihe des Kirsten Baus Instituts für Familienstrategie 2023, issue 40 - Unternehmensspenden im (Familien-)Konzern
with Sebastian Leidel and Paul Gurr, in: RFamU 2023, p. 262 et seq. - Schenkungsteuer bei Amortisation von Geschäftsanteilen
RFamU 2022, p. 323 et seq. - Internationales Steuerrecht
with Carsten Heinz in: Werkmüller (Publ.), Family Office Management, 4. Aufl. 2019, Finanz Colloquium Heidelberg - Steueroptimierte Vermögensnachfolge nach dem Erbschaftsteuergesetz
with Carsten Heinz in: Werkmüller (Publ.), Family Office Management, 4. Aufl. 2019, Finanz Colloquium Heidelberg - Spaltung von Kapitalgesellschaften auf Kapitalgesellschaften
Lüdicke/Sistermann (Publ.), Unternehmensteuerrecht, 2. Aufl. 2018, C.H.Beck
Well
informed
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