Michael Tommaso

Rechtsanwalt (Lawyer), Steuerberater (Tax Advisor)
Associated Partner
Practice Group: Tax

Michael Tommaso has worked as a lawyer and tax accountant providing tax advisory ser-vices to companies, financial investors, private individuals and entrepreneurial families since 2010. Michael primarily advises on tax and tax structures in transactions (especially in the fields of M&A, real estate and private equity) and corporate reorganisations. His other key practice areas include developing and implementing national and international tax and succession planning strategies.


  • Inheritance tax and accession tax/business succession
  • Financing and restructuring
  • Real estate transactions
  • International tax law
  • Group reorganisations/reorganisation tax law
  • Mergers and acquisitions


  • 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

Selected Publications

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