Michael Tommaso

Rechtsanwalt (Lawyer), Steuerberater (Tax Advisor), Partner

Family-owned Businesses and Private Clients

Michael Tommaso
Michael Tommaso provides tax advisory services to companies, financial investors, private individuals and entrepreneurial families. His key practice areas include the structuring of national and international tax and succession planning strategies, transactions and corporate reorganisations.


  • Advising on succession planning in the context of multi-level group structures
  • Structuring a cross-border corporate succession through different family branches
  • Advising on anticipated succession through the transfer to minor children of atypical sub-participations subject to a reservation of usufructuary rights
  • Advising on a relocation from Germany involving the use of (family) foundations
  • 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 LVM Versicherung 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
  • Advising the airport operator Flughafengesellschaft Berlin Brandenburg (FBB) on the sale of “Business Park Berlin”


  • Spaltung von Kapitalgesellschaften auf Kapitalgesellschaften, chapter Unternehmensteuerrecht, 2nd edition 2018, C.H. Beck (eds Lüdicke, Sistermann), (co-author with Dr Christian Ruoff)


  • 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


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INTA 2023

18.05.2023 - 18.05.2023