Michael Tommaso

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

Family-owned Businesses and Private Clients

Michael Tommaso

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.


  • Advising on succession planning in the context of multi-level group structures
  • Structuring cross-border corporate successions through different family branches
  • 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 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


  • Recommended lawyer for Private Clients and Nonprofits, The Legal 500 Germany (2024)
  • Recommended lawyer for Tax law, The Legal 500 Germany (2024)


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


  • Lecturer at the University of Münster for the masters degree programme "Inheritance law & entrepreneurial succession"


  • 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. 253-258
  • Entschärfung des 90 %-Einsstiegstests (with Paul Gurr), Deutscher AnwaltSpiegel, Ausgabe 5/2024, pp. 11 -14
  • Innovative Gestaltungen zur Incentivierung und Neuordnung des Gesellschafterkreises von Familienunternehmen (with Dr Tobias Hueck), in: Schriftreihe des Kirsten Baus Instituts für Familienstrategie 2023, issue 40
  • Unternehmensspenden im (Familien-)Konzern (with Dr. Sebastian Leidel and Dr. Paul Gurr), in: RFamU 2023, p. 262 ff.
  • Schenkungsteuer bei Amortisation von Geschäftsanteilen, in: RFamU 2022, 323.