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Portrait of 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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Publications


  • Optionsmodell nach KöMoG - Praktische Auswirkungen für Beteiligungsverwaltung, Immobilienverwaltungund Nachfolge", NWB - Steuer- und Wirtschaftsrecht (NWB) 2021, Heft Nr. 6 vom 02.06.2021, p. 185
  • 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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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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Get in contact with
April 2020
Private Cli­ents: Our Ex­pert­ise
Our Private Cli­ents Team spe­cial­ises in wealth and suc­ces­sion plan­ning. We provide cross-dis­cip­lin­ary ad­vice to private cli­ents, en­tre­pren­eur­i­al fam­il­ies, their ad­visers and fam­ily of­fices on any leg­al...

Feed

13 April 2021
Planned tight­en­ing of exit tax­a­tion in the ATAD Im­ple­ment­a­tion Act strains...
On 24 March 2021, the Ger­man Fed­er­al Cab­in­et passed the draft (in Ger­man only) of a law to im­ple­ment the Anti-Tax Avoid­ance Dir­ect­ive (ATAD-UmsG), which is ex­pec­ted to lead to a de­teri­or­a­tion in exit...
18/09/2020
CMS ad­vises DIC As­set on ac­quis­i­tion of Gate 9 multi-ten­ant of­fice build­ing
Stut­tgart – DIC As­set AG has ac­quired Gate 9, a multi-ten­ant of­fice build­ing loc­ated in Lein­felden-Ech­terdin­gen near Stut­tgart, from a pro­ject com­pany be­long­ing to Thal­los AG. The pur­chase price for...
15/07/2020
CMS ad­vises strategy con­sult­ing firm So­lon on transat­lantic mer­ger with...
Mu­nich – CMS has ad­vised So­lon Man­age­ment Con­sult­ing and Alt­man Vil­andrie & Com­pany on their mer­ger to form Alt­man So­lon. The mer­ger gives rise to the world’s largest strategy con­sultancy fo­cus­ing...
03/04/2020
CMS ad­vises on EUR 103 mil­lion prop­erty trans­ac­tion: Württem­ber­gis­che Lebens­ver­sicher­ung...
Stut­tgart – Württem­ber­gis­che Lebens­ver­sicher­ung AG (WLV) has sold the Ep­pen­dorfer Centre to the Hahn Group. The prop­erty in the Ham­burg dis­trict of Ep­pen­dorf changed hands for EUR 103 mil­lion and will...
October 2019
New mat­ri­mo­ni­al prop­erty law: Need of ad­apt­a­tion and shap­ing pos­sib­il­it­ies
Far-reach­ing changes con­cern­ing mat­ri­mo­ni­al prop­erty rights for mar­riages and same-sex re­gistered part­ner­ships in Europe On 29 Janu­ary 2019, two pivotal European Coun­cil Reg­u­la­tions deal­ing with prop­erty...
May 2020
Art Law
Safe­guard­ing as­sets Col­lect­ing art sat­is­fies the de­sire to cre­ate something last­ing and pre­serve our cul­tur­al her­it­age. Such cul­tur­al and fin­an­cial as­sets re­quire cor­res­pond­ing pro­tec­tion. We provide...
21/12/2018
CMS ad­vices Bay­erische Ver­sor­gung­skam­mer on ac­quis­i­tion of res­id­en­tial...
Stut­tgart – The Bay­erische Ver­sor­gung­skam­mer pen­sion scheme has ac­quired the res­id­en­tial por­tion of the "Stut­tgart City Prague - Liv­ing in the Theatre Dis­trict" pro­ject  pri­or to the start of con­struc­tion...
27/09/2018
CMS ad­vises El­ringK­linger on sale of stake in new ener­day
Stut­tgart – El­ringK­linger AG has sold its share­hold­ing in new ener­day GmbH to Dresden-based Sun­fire GmbH. new ener­day spe­cial­ises in high-tem­per­at­ure SOFC (Sol­id Ox­ide Fuel Cell) tech­no­logy. The parties...
22/03/2018
CMS ad­vises on sale of PRO­HOGA Group to Rieker In­vest­ment GmbH
Stut­tgart – The share­hold­ers of food whole­saler PRO­HOGA have sold their ma­jor­ity stake to Rieker In­vest­ment GmbH. The cur­rent own­er, the Lauffer fam­ily, is re­tain­ing a minor­ity in­terest and will act...
11/09/2017
CMS ad­vises on sale of An­dretta Fruch­tim­port GmbH
Stut­tgart – The Gemüser­ing Group is tak­ing a stake in An­dretta Fruch­tim­port GmbH, primar­ily with the aim of strength­en­ing its fruit and trop­ic­al fruit product areas at its loc­a­tion in Stut­tgart...
18/01/2017
CMS ad­vises own­er of Felss Group on in­vest­ment by private equity firm Capvis
Stut­tgart – Swiss private equity firm Capvis is set to be­come the new ma­jor­ity share­hold­er of the Felss Group, an en­gin­eer­ing com­pany based in Baden-Württem­berg. As the cur­rent sole own­er, Ms Christine...
10 October 2016
Risiken und Gestal­tungs­mög­lich­keiten der Un­ternehmensüber­tra­gung bei ein­er...