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Heino Büsching

Dr. Heino Büsching

Rechtsanwalt, Tax Adviser | Fachanwalt für Steuerrecht (Certified lawyer for tax law) | Head of Tax Group, CMS Germany

CMS Hasche Sigle
Stadthausbrücke 1-3
20355 Hamburg
Languages English, German

Heino Büsching specialises in national and international tax planning as well as group and corporate taxation. He advises clients in the context of tax audits and on all tax issues related to domestic and cross-border M&A transactions, including tax due diligence. He has extensive experience in succession planning, having worked on numerous such projects, as well as in advising on the reorganisation of groups. Heino furthermore has special know-how in structuring employee share schemes. Apart from major industrial and service companies he also acts for investment companies and regularly represents his clients before the fiscal authorities and in tax disputes.

Heino started his legal career in 1993 with a predecessor company of today’s PwC and joined CMS in 1999.

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„macht bei Steuergestaltungen und Transaktionen einen richtig guten Job“ (Wettbewerber)

JUVE Steuermarkt, 09/2017


JUVE Handbuch, 2016/2017

"Heino Büsching heads CMS’ ‘large, very professional tax team’, which has ‘deep expertise’ in transactions and restructurings."

The Legal 500 EMEA, 2016

"Notable practitioner"

Chambers Europe, 2017


  • 1998: Qualified as a certified tax advisor

  • 1996: Qualified as a certified lawyer for tax law

  • 1987 - 1993: Research assistant at the University of Göttingen

  • 1985 - 1989: Law studies in Göttingen

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  • Arbeitsgemeinschaft der Fachanwälte für Steuerrecht

  • International Fiscal Association

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  • Betriebsberater Editorial: BEPS: Was kommt auf deutsche Unternehmen zu? (2016)

  • Artikel für Bloomberg: Hybrid Mismatch Arrangements—Interest Deductions and Other Financial Payments (2016)

  • Beitrag für Global Contact: Gewinnverkürzung und Gewinnverlagerung auf der internationalen Steueragenda (2016)

  • Artikel für das Business Law Magazine: BEPS – New International Tax Rules: What German Enterprises should know (2016)

  • Anwaltshandbuch zur GmbH (3. Auflage, C.H. Beck, Kapitel Rechtsformwahl)

  • Handbuch zur SE (2. Auflage, Schaeffer/Poeschel, Kapitel: Steuerrecht)

  • "Funktionsänderungen und Funktionsverlagerungen" im Handbuch Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenz (Schaeffer/Poeschel)

  • Business restructuring (together with Dr Olaf Thießen) in: Tax optimized structuring in restructuring, liquidation and insolvency scenarios; Schaeffer Poeschel 2013

  • Handbook for attorneys at law/choice of the legal form; 3. Edition, C.H. Beck 2013

  • Opportunity for German enterprises - Verdict of ECJ may lead to an end of add back taxation in German CFC legislation 2007

  • Handbook of Societas Europaea, Taxation, C. F. Müller Verlag 2005

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Lectures list

  • Cross Border Merger-Taxation - Workshop with BUJ, 27.03.2013

  • German French Collaboration on Tax Convergence in Business Taxation: Status und Perspektiven, IFA Sektion Nord, 20.03.2012

  • General Overview: "Group" Taxation in Germany, Forum Actualité fiscale des entreprises en Allemagne, Paris, 13.03.2012

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Show only
May 2019
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In­form­a­tion for in­ter­me­di­ar­ies
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