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Portrait of Martin Friedberg

Dr. Martin Friedberg, LL.M.

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

CMS Hasche Sigle
Kasernenstraße 43-45
40213 Duesseldorf
Germany
Languages German, English

Martin Friedberg advises medium-sized companies und international groups on German and international corporate taxation, including tax compliance as well as tax issues related to the digitalisation. He focuses on (cross-border) transactions, complex restructurings and reorganisations. Regarding compliance issues, his tax expertise is sought for preventive measures as well as after compliance rules have been breached. Martin also has special expertise providing tax law advice on all aspects of the digital economy.

He joined CMS in 2014 as a lawyer and was appointed as a tax adviser in 2017. He gained international experience while working for a US-German tax accountancy firm in New York. He was made counsel in 2020.

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Relevant experience


  • IVG AG | On the sale of its majority stake in TRIUVA Kapitalverwaltungsgesellschaft mbH
  • Augur Capital Group | On the sale of Veritas Gruppe, including preparatory tax structuring
  • SIX Interbank Clearing AG | On the acquisition of SECB Swiss Euro Clearing Bank
  • Natsu Foods GmbH & Co. KG | On various transactions
  • ThyssenKrupp AG | Advising amongst others in the context of the sale of the company’s construction components business as well as on international restructurings
  • Westfleisch SCE | Advising on setting up a joint venture with Danish Crown
  • Qvest Media Group | Advising on the sale of a majority share in RAG-Stiftung Beteiligungsgesellschaft
  • Thermo Fisher Scientific | Advising on the acquisition of a German company
  • Advising on several compliance mandates, in particular on wage tax, VAT and income tax matters
  • Advising on various ICO projects (currency, utility and security tokens)
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Education


  • 2012 - 2014: Trainee lawyer at Duesseldorf Higher Regional Court, including placements in New York and at CMS
  • 2011 - 2013: PhD at the University of Osnabrueck; thesis on tax law
  • 2009 - 2010: LL.M. Taxation at the University of Osnabrueck
  • 2004 - 2009: Law studies at the University of Duesseldorf
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Memberships


  • Steuerberaterverband Düsseldorf e.V. (tax advisor association Duesseldorf)
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Publications


  • Nachträgliche und vorgezogene Einlagen im System der Verlustverrechnungsbeschränkung des § 15a EStG, Peter Lang Verlag, 2013.
  • 2012 Verfassungswidrigkeit der Erbschaftsteuer – Zum Vorlagebeschluss des BFH vom 27.09.2012, II R 9/11 (part II), AnwaltZertifikatOnline Erbrecht 1/2013, note 1, co-author: Susanne Thonemann-Micker
  • Verfassungswidrigkeit der Erbschaftsteuer – Zum Vorlagebeschluss des BFH vom 27.09.2012, II R 9/11 (part I), AnwaltZertifikatOnline Erbrecht 23/2012, note 1, co-author: Susanne Thonemann-Micker
  • Verfassungswidrigkeit der rueckwirkenden Verlaengerung der Frist bei privaten Grundstuecksveraeußerungen nach § 23 EStG – Eine Besprechung der Entscheidung des Bundesverfassungsgerichts vom 07.07.2010, SAM 2011, 2, co-author: Dr Matthias Söffing
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Expertise

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17/03/2021
CMS ad­vises BE In­vest­ment-Part­ners and Wun­dex on ma­jor­ity sale to capiton...
Co­logne - The private equity in­vestor capiton has ac­quired a ma­jor­ity stake in the Wun­dex Group, a lead­ing full-ser­vice pro­vider for wound care in Ger­many. Capiton ac­quired the shares in the course of...
05/02/2021
CMS ad­vises Siev­ert Group on ex­tens­ive re­or­gan­isa­tion and form­a­tion of...
Co­logne – The in­ter­na­tion­al Siev­ert Group com­pleted a com­plex and com­pre­hens­ive pro­ject to re­or­gan­ise its cor­por­ate struc­tures at the start of the new year. In the first half of last year, the com­pany...
13/01/2021
CMS ad­vises di­git­al care start-up ucura Deutsch­land on fin­an­cing round
Düs­sel­dorf – A group of in­vestors and busi­ness an­gels from Ger­many and Switzer­land have ac­quired shares in di­git­al care start-up ucura Deutsch­land GmbH as part of a round of fin­an­cing.A CMS team headed...
19/11/2020
CMS ad­vises Kien­zle Auto­mot­ive on sale to Liberta Part­ners
Düs­sel­dorf – Liberta Part­ners, a multi-fam­ily hold­ing com­pany, has ac­quired Kien­zle Auto­mot­ive GmbH in the course of a suc­ces­sion part­ner­ship via Liberta Part­ners Fund II. Kien­zle Auto­mot­ive is a lead­ing...
20/10/2020
CMS ad­vises auto­mot­ive sup­pli­er VOSS Auto­mot­ive on ac­quis­i­tion of Hen­zel...
Co­logne – VOSS Auto­mot­ive GmbH, part of the glob­al VOSS Group, has ac­quired Hen­zel Auto­mot­ive GmbH, an auto­mot­ive sup­pli­er based in Gründau (Hesse) with around 300 em­ploy­ees. The as­so­ci­ated busi­ness...
07/07/2020
CMS ad­vises Dis­cov­ery on the agree­ment to take over the TV chan­nel TELE...
Lon­don/Mu­nich/Co­logne - The glob­al me­dia com­pany Dis­cov­ery has taken over the Ger­man fic­tion­al Free TV sta­tion TELE 5 from the pre­vi­ous own­er LE­ON­INE. In ad­di­tion, a long-term pro­gram li­cense agree­ment...
30/06/2020
CMS sup­ports on suc­cess­ful clos­ing of the ac­quis­i­tion of the real,- Group...
Dus­sel­dorf - The ac­quis­i­tion of the en­tire real,- Group de­part­ment store chain from Metro AG by SCP Group S.à r.l. was suc­cess­fully com­pleted on 25 June. With the clos­ing of the trans­ac­tion, SCP takes...
28/02/2020
CMS ad­vises RE­WE on in­vest­ment in bever­age de­liv­ery ser­vice Durst
Co­logne – The RE­WE Group has ac­quired a stake in Co­logne-based start-up Durst­strecke GmbH (Durst), mark­ing its entry in­to the grow­ing on­line home de­liv­ery mar­ket for bever­ages. Durst is an in­nov­at­or...
19/02/2020
CMS ad­vises bid­der con­sor­ti­um formed by x+bricks and SCP on suc­cess­ful...
Düs­sel­dorf – Mad­rid Ac­qui-Co GP GmbH, a joint ven­ture between x+bricks AG and SCP Group S.à r.l., has ac­quired the en­tire real,- Group from Metro AG. The con­sor­ti­um is ac­quir­ing the en­tire op­er­a­tion­al...
12/02/2020
CMS ad­vises NORD Hold­ing on ac­quis­i­tion of on­line bed­room fur­niture portal...
Co­logne – The RUF Group has fully ac­quired Ber­lin-based on­line shop for bed­room fur­niture Bruno In­teri­or GmbH. RUF has been part of the NORD Hold­ing port­fo­lio since 2016. The fin­an­cial de­tails of the...
16/01/2020
CMS ad­vises Sig­na­ture Cap­it­al on ac­quis­i­tion of prop­erty port­fo­lio in Ber­lin
Ber­lin – Two Lux­em­bourg com­pan­ies man­aged by Sig­na­ture Cap­it­al GmbH, namely Green­stone Hold­ings S.à r.l. and Pess­ac Hold­ings S.à r.l., have ac­quired a port­fo­lio com­pris­ing four com­mer­cial build­ings...
13/12/2019
CMS ad­vises ERIKS on the sale of its sub­si­di­ary Siek­mann Eco­n­o­sto
CMS ad­vises ERIKS on the sale of its sub­si­di­ary Siek­mann Eco­n­o­stoDuessel­dorf – ERIKS N.V. sells its Ger­man sub­si­di­ary Siek­mann Eco­n­o­sto GmbH & Co. to Ne­way Valve (Su­zhou) Co., Ltd. The parties have...