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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
CMS ad­vises share­hold­ers on suc­cess­ful com­ple­tion of the sale of off­shore...
A con­sor­ti­um com­pris­ing of funds man­aged and/or ad­vised by Part­ners Group, In­fraRed Cap­it­al Part­ners, DEME Con­ces­sions, GE En­ergy Fin­an­cial Ser­vices and the French En­vir­on­ment and En­ergy Man­age­ment Agency (ADEME) has signed an agree­ment to sell 100% of Me
CMS ad­vises Part­ners Group on suc­cess­ful com­ple­tion of ac­quir­ing ma­jor­ity...
Part­ners Group, a glob­al man­ager of private mar­ket in­vest­ments, has suc­cess­fully com­pleted the ma­jor­ity ac­quis­i­tion of shares in the VSB Group on be­half of its cli­ents. VSB is a full-ser­vice pro­vider in the re­new­able en­ergy sec­tor. De­tails of the trans­act
CMS ad­vises Part­ners Group on ac­quis­i­tion of ma­jor­ity stake in VSB Group,...
As on pre­vi­ous oc­ca­sions, an in­ter­na­tion­al CMS team led by part­ners Dr Hol­ger Kraft and Dr Eck­art Gott­schalk ad­vised Part­ners Group on all leg­al as­pects of the trans­ac­tion. In ad­di­tion to the ac­quis­i­tion of the shares and as­so­ci­ated due di­li­gence, the adv
CMS ad­vises Fed­er­al State of Lower Sax­ony on EUR 3.6 bil­lion cap­it­al in­jec­tion...
The cur­rent own­ers of NORD/LB and the Ger­man Sav­ings Banks As­so­ci­ation (DSGV) have to­geth­er in­jec­ted a total of just over EUR 3.6 bil­lion in­to the pub­lic-sec­tor bank to boost its cap­it­al po­s­i­tion...
CMS ad­vises lis­ted Finnish com­pany Wärt­silä Cor­por­a­tion on sale of Ger­man...
A CMS team headed by lead part­ner Dr Hen­rik Drinkuth ad­vised Wärt­silä Deutsch­land on all leg­al as­pects of the deal. Wärt­silä has reg­u­larly re­lied on the ex­pert­ise of law firms in the CMS or­gan­isa­tion since 2005...
October 2019
Dis­clos­ure Re­quire­ments for Cross-bor­der Tax Ar­range­ments
DAC 6 primar­ily re­quires in­ter­me­di­ar­ies to re­port cer­tain cross-bor­der tax ar­range­ments to the com­pet­ent tax au­thor­it­ies...
CMS suc­cess­fully ad­vises on the sale of Merkur off­shore wind farm
A mul­tidiscip­lin­ary team from CMS Ger­many led by lead part­ner Dr Hol­ger Kraft has ad­vised the share­hold­ers of the Merkur Off­shore GmbH on all as­pects of the dis­pos­al of the share­hold­ings in the wind farm, in­clud­ing the pro­ject-fin­an­cing re­lated as­pects. T
March 2019
Tax­a­tion of the di­git­al eco­nomy
CMS ad­vises IT con­sultan­cies PIGES and Brun­ck­horst on sale of con­sult­ing...
PIGES Pro­cess In­teg­rat­ors Gesell­schaft für Or­gan­isa­tions- und IT-Be­r­a­tung mbH and Brun­ck­horst Un­ternehmens­ber­a­tung GmbH have sold their shares in Ham­burg-based con­sult­ing firm Nielsen + Part­ner...
CMS ad­vises High­land Group Hold­ings Ltd., Siemens Fin­an­cial Ser­vices and...
High­land Group Hold­ings Ltd., Siemens Fin­an­cial Ser­vices and Copen­ha­gen In­fra­struc­ture Part­ners have sold and trans­ferred 80% of their shares in Ger­many’s second-largest off­shore wind farm, Veja Mate...
Law­suit on re­quire­ment for pub­lic en­ter­prises to in­vite tenders: Ham­burg...
Ham­burg High­er Re­gion­al Court has dis­missed an ac­tion for pub­lic award of a con­tract brought by a paint­ing con­tract­or against a hous­ing com­pany (GWG) be­long­ing to the SAGA Group...
CMS ad­vises Fed­er­al State of Lower Sax­ony on cap­it­al strength­en­ing and...
Fol­low­ing a bid­ding pro­cess last­ing sev­er­al months and at­tract­ing in­terest from both the private and pub­lic sec­tor, the state gov­ern­ment of Lower Sax­ony has de­cided to con­tin­ue ne­go­ti­ations with the Ger­man Sav­ings Banks As­so­ci­ation (DSGV) and the oth­er ow