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Luise Uhl-Ludäscher

Luise Uhl-Ludäscher, Dipl.-Ökonomin, Dipl.-Finanzwirtin (FH)

Principal Counsel
Tax Adviser

CMS Hasche Sigle
Schoettlestraße 8
70597 Stuttgart
Germany
Languages German, English

Luise Uhl-Ludäscher specialises in tax planning, advising medium-sized family businesses and there owners and families as well as high-net-worth individuals on corporate succession and estate planning in a German and international context. Amongst others, she advises partnerships and corporations on tax-optimised restructurings and the reorganisation. Luise also assists her clients in the context of tax audits and special, complex tax matters and advises on tax issues related to non-profit organisations and family foundations.

Luise started her career first working for the fiscal authorities and then in the tax department of PwC Deutsche Revision. She joined CMS in 2002 as tax advisor and has been a German Prokurist (authorised signatory) since 2015.

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Education


  • 1995: Admitted as a tax adviser
  • From 1991: Economics studies at the University of Hohenheim (graduated as German Dipl. Ökonomin) and part-time work for several tax consultancies
  • 1986 - 1989: Finance studies at the University of Applied Sciences - Public Administration and Finance Ludwigsburg (graduated as German Dipl. Finanzwirtin)
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Publications


  • Aufsatz: "Vorababschlag für qualifizierte Familienunternehmen nach dem neuen ErbStG"; ErbStB 2017, 42
  • Aufsatz: "Die Erbschaftsteuerreform rückt die Familienstiftung ins Rampenlicht", Stiftung und Sponsoring 1/2017, 48
  • Aufsatz zur Erbschaftsteuerreform in IWW 2016
  • Kommentar des § 6 Abs. 3 EStG (unentgeltliche Betriebsübertragung) im Einkommensteuerkommentar von Herrmann/Heuer/Raupach
  • Mitautor des Handbuchs Familienunternehmen und Unternehmerfamilie, Abschnitte: Steuerrecht des Familienunternehmens und ertragsteuerliche Besonderheiten bei der unentgeltlichen Übertragung von Unternehmensbeteiligungen
  • Mitautor des Handbuchs Steueroptimale Gestaltungen in Restrukturierung, Sanierung und Insolvenz, Abschnitt: Gestaltungen zur Erhaltung und Nutzung von Verlustvorträgen bei Personengesellschaften
  • Diverse Urteilskommentierungen in der Zeitschrift ErbStB
  • Regelmäßige Veröffentlichungen zu steuerlichen Themen der Vermögens- und Unternehmensnachfolge im Rahmen des Experten-Newsletters des Fachbereichs CMS Private Clients und dem CMS web-blog
  • Regelmäßige Veröffentlichungen in diversen Presseschriften zur Reform des Erbschaftsteuergesetzes und diversen weiteren Themen
  • Diverse Urteilskommentierungen in der Zeitschrift ZfIR
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Lectures list


  • "Consequences of the inheritance tax reform" and "Possible implications of Brexit", Stuttgart January 2017
  • "Do family-owned companies have to amend their articles of association? – What are the impacts of the inheritance tax reform?", Stuttgart, November 2016
  • "Brexit – Implications under tax law for companies and entrepreneurs - implications for (family-owned) companies and private individuals", Stuttgart, September 2016
  • "Tax consequences of the insolvency of a GmbH & Co. KG ", Stuttgart, September 2016
  • "The inheritance tax reform", Stuttgart, September 2016 and Munich, June 2016
  • "What is the status of the inheritance tax reform?", Stuttgart, July 2016
  • "The inheritance tax reform", Stuttgart, February 2016
  • "Workshop on German law on non-profit organisations" Munich, November 2015
  • "New developments in the inheritance tax reform in Germany, Majorca, November 2015
  • "Implications of the Federal Constitutional Court decision on inheritance tax", Stuttgart January 2015
  • "Methods for partnerships to maintain and use losses carried forward", Munich, January 2013
  • "The revision of section 13b Inheritance Tax Act on financial resources", Vienna, October 2013
  • "Tax aspects of family foundations", Stuttgart 2012
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10 Oct 16
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