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Martin Friedberg
Partner

Dr. Martin Friedberg, LL.M.

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

Languages
  • German
  • English
Social media

Martin Friedberg has long-standing experience advising medium-sized companies, international groups and private equity investors on tax law. Based on his excellent expert know-how of German and international corporate tax law, he mainly advises on tax structuring and M&A transactions. With his expertise and pragmatic approach, he is a sought-after adviser e.g. for buy-and-build strategies. Martin has special private equity, TMC, banking and finance as well as real estate sector experience. In addition to transactions, he regularly advises on complex restructurings and reorganisations from a tax perspective.

With a focus on blockchain-based business models and activities related to crypto assets, Martin regularly acts for digital economy clients, including established players as well as fast-growing start-ups, providing goal-oriented and innovative tax advice. He also advises on tax compliance issues.

Martin joined CMS in 2014. In addition to this legal qualification, he qualified as a tax adviser in 2017 and was made partner in 2023. Martin gained international experience, among others, while working for a German-American tax consultancy in New York.

Awards & Recognitions
01
  • Quote
    Listed as Rising Star
    ITR World Tax 2024
  • Quote
    Listed as Rising Star
    Top Tax Lawyers 2023/2024, MergerLinks

Relevant experience

  • NORD Holding | On creation of Multi-Public-Cloud-Group by investment in three public cloud service providers
  • NORD Holding | On sale of its shares in RUF Group to Waterland Private Equity
  • home24 SE | On acquisition of home accessories retail chain Butlers
  • BE-Investment Partners and founder of Barfer‘s Wellfood GmbH | On sale to Perwyn Capital
  • Hydro Aluminium Deutschland GmbH | On sale of Bonn site to project developer Cube Real Estate
  • KOLEKTOR Magnet Technology GmbH | On sale of former head office
  • 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)

Publications

  • Kapitel "Wegzug und erweitert beschraenkte Steuerpflicht ", in: Richter/Anziger/ et al., "Krypto und Steuern", Otto-Schmidt Verlag, 1. Auflage 2025, co-author: Dr Hendrik Arendt
  • Freude schenken – Fiskalisch denken: Anmerkungen zum Urteil des FG Köln v. 25.11.2021 – 14 K 1178/20 – DStR 2022, 1137 (together with Dr. Hendrik Arendt)
  • „Vermietung“ von Land in einem Online-Spiel – DStRK 2022, 112 (together with Dr. Hendrik Arendt)
  • Finanzgericht Baden-Württemberg entscheidet über die Besteuerung von Kryptowerten – beck.digitax 2022, S. 45 (together with Dr. Hendrik Arendt)
  • FG Baden-Württemberg zur Besteuerung von Kryptowährungen - Handel führt zu privaten Veräußerungsgeschäften – NWB 2/2022, S. 90 (together with Dr. Hendrik Arendt)
  • BMF veroeffentlicht Entwurf eines Schreibens zur ertragsteuerlichen Behandlung virtueller Waehrungen und Token – eine erste Einordnung, beck.digitax 2021, 243, co-author: Dr. Hendrik Arendt
  • § 15a EStG – Kommentierung im Kommentar zum Einkommensteuergesetz, editor: Frotscher/Geurts, Haufe Verlag
  • 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

Memberships & Roles

  • Examiner in the tax adviser exams of the federal state of North Rhine-Westphalia
  • Steuerberaterverband Düsseldorf e.V. (tax advisor association Duesseldorf)

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
Practice Areas
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