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Martin Friedberg

Dr. Martin Friedberg, LL.M.

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

CMS Hasche Sigle
Breite Straße 3
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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19/02/2020
CMS ad­vises bid­der con­sor­ti­um formed by x+bricks and...
12/02/2020
CMS ad­vises NORD Hold­ing on ac­quis­i­tion of on­line bed­room...
16/01/2020
CMS ad­vises Sig­na­ture Cap­it­al on ac­quis­i­tion of prop­erty...
13/12/2019
CMS ad­vises ERIKS on the sale of its sub­si­di­ary Siek­mann...
17/10/2019
CMS ad­vises Mind­curv share­hold­ers on in­vest­ment by...
13/09/2019
CMS ad­vises ma­chine tool man­u­fac­turer Ok­uma on ac­quis­i­tion...
19/06/2019
CMS ad­vises US in­sur­tech firm Lem­on­ade on en­ter­ing...
17/01/2019
CMS ad­vises eld­erly care spe­cial­ist Ax­ion on care home...
05/10/2018
CMS ad­vises sole share­hold­er in con­sumer goods dis­trib­ut­or...
13/09/2018
CMS ad­vises Au­gur on sale of Ver­itas Group to La Française
06/09/2018
CMS ad­vises SIX on ac­quis­i­tion of SECB Swiss Euro Clear­ing...
24/07/2018
CMS ad­vises Spi­graph Group on sale of ALOS to KYO­CERA