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

Principal Counsel
Tax Adviser

Portrait ofLuise Uhl-Ludäscher

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

Principal Counsel
Tax Adviser

Contact
CMS Hasche Sigle
Theodor-Heuss-Straße 29
70174 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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Expertise

01/09/2021
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...
Publication

Feed

21/02/2024
Das neue MoPeG: Welche Auswirkungen hat es auf das Steuerrecht?
On 1 January 2024, the Act to Modernise Partnership Law (MoPeG) entered into force. What is the tax law impact of the new, apparently innocuous amendments to civil law? In our latest "talkingTAX" podcast, Dr Martin Friedberg and Luise Uhl-Ludäscher deal with these questions and many other interesting issues in connection with the MoPeG. Have a listen.
Publication
27/04/2023
CMS advises Merckle Group on acquisition of office complex from Demire
Stuttgart – Ulmer Posthöfe GmbH, part of the real estate arm of the Merckle Group, has acquired a Telekom property in Ulm from Demire. The property at Bahnhofplatz 2, Olgastraße 63 and 67 and Zeit­blom­straße...
Deals
10/11/2022
CMS advises Allianz Lebens­ver­sicher­ungs-AG on sale of mixed-use Central...
Stuttgart – Allianz Lebens­ver­sicher­ungs-AG has sold the mixed-use Central One property in Stuttgart to global real estate investor and developer Hines. Hines is acquiring the property for its open-ended...
News
28/01/2022
CMS advises DermaZentrum on sale to Halder
Stuttgart – The founder of the DermaZentrum Group, Prof. Viktor Meineke, has sold a majority stake in the group to private equity firm Halder as part of an owner buy-out. The transaction has now been...
Deals
19/08/2021
CMS advises Allianz Real Estate on sale of Skyper office property in Frankfurt
Stuttgart – Allianz Real Estate has sold the Skyper office block at Taunusanlage 1 in Frankfurt to a group of HDI Deutschland companies. Allianz Real Estate acted on behalf of several companies in the...
Deals
19/08/2021
CMS advises Rieter Holding AG on acquisition of Saurer Spinning Solutions...
Frankfurt/Main – Swiss firm Rieter Holding AG and Saurer Intelligent Technology Co. Ltd. have signed an agreement on the acquisition of three businesses from Saurer Spinning Solutions GmbH und Co. KG...
Deals
13/04/2021
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...
Law-Now Tax
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...
Deals
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...
Deals
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...
Deals
16/01/2020
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...
Publication
06/12/2019
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...
Publication
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