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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 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 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...
18 December 2020
CMS Ex­pert Guide to re­new­able en­ergy law and reg­u­la­tion
Down­load our ded­ic­ated "Re­new­ables guide" pdf by click­ing on the link be­low Re­new­ables guide In­tro­duc­tion This guide in­cludes con­tri­bu­tions from some of the most act­ive law­yers in the re­new­ables sec­tor...
October 2020
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...
October 2019
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...
08 July 2020
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
There is strong evid­ence that the cli­mate is warm­ing.  The Par­is Agree­ments on Cli­mate Change puts the re­spons­ib­il­ity on gov­ern­ments to lim­it glob­al warm­ing and they are ex­pec­ted to un­der­take sig­ni­fic­ant...
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...
CMS ad­vises lis­ted Finnish com­pany Wärt­silä Cor­por­a­tion on sale of Ger­man...
Ham­burg – Wärt­silä Cor­por­a­tion, a lis­ted Finnish com­pany, has sold Wärt­silä ELAC Naut­ik GmbH to lis­ted UK firm Co­hort plc, which spe­cial­ises in de­fence, se­cur­ity and re­lated mar­ket seg­ments. The...
CMS suc­cess­fully ad­vises on the sale of Merkur off­shore wind farm
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...