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Dr. Heino Büsching

Rechtsanwalt, Tax Adviser | Fachanwalt für Steuerrecht (Certified lawyer for tax law)

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

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

Memberships & Roles

  • 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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  • 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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Real estate transaction costs and taxes in Germany
1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost Administrative fees for copies or excerpts from public registers may vary regionally from EUR 10 to EUR 50 (per land...
CMS advises Warburg Bank on sale of Warburg Invest AG to Bantleon
Hamburg – Warburg Bank has sold all the shares in Warburg Invest AG to Bantleon AG as part of adopting a more focused strategy on institutional asset management. Warburg Invest AG is a German investment...
Climate change taxation reforms and incentives in Germany
1. Has your country ratified the Paris Agreement?  Yes. 2. Has your country introduced environmental taxes? 2.1 Energy taxes Germany introduced an energy tax on heating oil, natural gas, petrol and...
CMS advises Volkswagen and Porsche on Bugatti Rimac joint venture
Hamburg – Dr. Ing. h.c. F. Porsche AG and Rimac Automobili d.o.o. have agreed to form a joint venture that will include Bugatti. Oliver Blume and Mate Rimac announced the name of the new hypercar manufacturer...
CMS advises Shell on acquisition of Next Kraftwerke
Hamburg – Shell Overseas Investment B.V. (Shell) has agreed to acquire 100 percent of the shares of virtual power plant (VPP) operator Next Kraftwerke GmbH from its consortium of shareholders. The parties...
CMS advises ECE on restructuring
Hamburg – ECE has adopted a new structure with effect from 1 January 2021. The ECE Group is an international owner-managed family firm in the real estate and investment business. It offers asset management...
Can taxes save the planet?
In the midst of a global pandemic and worldwide recession, it is somehow ironic to state that the world is facing a more far-reaching challenge in the coming years and decades. It is nothing less than...
Disclosure Requirements for Cross-border Tax Arrangements
New disclosure requirements under DAC 6 On 25 June 2018, the sixth amendment to the EU Directive on Administrative Cooperation (2011 / 16 / EU) on man­dat­ory auto­mat­ic exchange of information in the...
CMS advises shareholders on successful completion of the sale of offshore...
Hamburg – 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...
CMS advises Partners Group on successful completion of acquiring majority...
Hamburg – 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...
CMS advises Partners Group on acquisition of majority stake in VSB Group,...
Hamburg – Swiss investment manager Partners Group has acquired a majority of the shares in the VSB Group, a full-service provider in the renewable energy sector. Details of the transaction were not...
CMS advises Federal State of Lower Saxony on EUR 3.6 billion capital injection...
Hamburg – 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...