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Martin Mohr

Dr. Martin Mohr

Rechtsanwalt, Tax Adviser

CMS Hasche Sigle
Schoettlestraße 8
70597 Stuttgart
Languages German, English

Martin Mohr advises on all aspects of German and international tax and accounting law with a focus on M&A transactions, venture capital investments, restructurings and financings. He also concentrates on special tax issues in the context of audits and tax disputes as well as on tax compliance.

After having worked for more than six years for the international law firm Hengeler Mueller in Frankfurt and Düsseldorf as a certified lawyer and tax advisor, Martin joined CMS as a counsel in 2017. He also spent nine months with the top-tier US law firm Cravath, Swaine & Moore LLP in New York City.

Martin is co-founder and co-head of the Southwest Germany division of the International Fiscal Association (IFA) that was established at the end of 2017.

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„bei der transaktionsteuerrechtlichen Beratung [...] sind es v.a. jüngere Partner und Anwälte wie [...] der [...] 2017 von Hengeler Mueller nach Stuttgart gewechselte Counsel Dr. Martin Mohr [...], die der Integration in das CMS-Geschäft einen gewissen Schub verliehen haben“

JUVE Handbuch Steuern 2018


JUVE Handbuch Steuern 2018

Relevant experience

  • Premium Equity Partners | On acquisition of majority stake in Clarus Films
  • Robert Breuning Foundation | On sale of KOMET Group
  • HP | On acquisition of Samsung’s global printing business
  • Alfred Kärcher | On establishing a joint venture with Tokheim Service Group
  • Baden-Wuerttemberg Foundation | On sale of the Mercedes-Benz building
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  • 2015: Executive Diploma in Law and Management at University of St. Gallen’s Executive School of Management, Technology and Law
  • 2013: Tax advisor exam and appointment as a tax advisor
  • 2010: Second state examination in law following trainee lawyer period in Wuerzburg and Berlin
  • 2008: PhD at University of Wuerzburg; thesis on tax law
  • 2006: First state examination in law
  • Law studies in Wuerzburg and Dublin
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  • International Fiscal Association (IFA) Germany
  • FORUM Transaktionen im Steuerrecht e.V.
  • Working Group of Tax Law Specialists
  • Stuttgart Bar Association
  • Stuttgart Chamber of Tax Advisors
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  • Global Legal Insights, Corporate Tax (Germany), 8th (2020) Edition (more)
  • Sicherung der Innovationskraft durch Management- und Mitarbeiterbeteiligung in: BUJ / CMS (Hrsg.), Legal Management of Innovation 2017/18, 204-211
  • Die Besteuerung von Sanierungsgewinnen unter Berücksichtigung der Entscheidung des Großen Senats des BFH vom 28.11.2016 – Reaktionsmöglichkeiten, BB 2017, 673-679
  • Global Legal Insights, Corporate Tax (Germany), 3rd (2015) Edition
  • Global Legal Insights, Corporate Tax (Germany), 1st (2013) Edition
  • Handels- und steuerrechtliche Behandlung von Optionsgeschäften, RdF 2011, 406-415
  • Kommentierung der §§ 6, 8 ErbStG in: Tiedtke, Klaus (Hrsg.), Kommentar zum Erbschaftsteuer- und Schenkungsteuergesetz, 2009, Erich Schmidt Verlag
  • Auswirkungen des europäischen Gemeinschaftsrechts auf das deutsche Steuerrecht - Prominente Beispiele aus dem EStR, KStR, GewStR und AStR, DStZ 2009, 439-452
  • Die Grundfreiheiten als zulässiger Maßstab für die direkten Steuern, EuZW 2008, 424-428
  • Grenzüberschreitende Berücksichtigung von Betriebsstättenverlusten, DStZ 2008, 430-442
  • Grenzüberschreitende Verlustberücksichtigung im Fall EG-ausländischer Direktinvestitionen, 298 Seiten, September 2008, Ergon-Verlag
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Show only
CMS ad­vises pack­aging spe­cial­ist Syn­t­e­gon Tech­no­logy on sale of Vi­ersen...
A CMS team headed by lead part­ner Dr Claus-Peter Fa­bi­an ad­vised Syn­t­e­gon Tech­no­logy on all leg­al as­pects of the carve-out of the Vi­ersen loc­a­tion, in­clud­ing the busi­ness premises and ar­range­ments for the re­la­tion­ship between the units go­ing for­ward. The s
17 July 2018
Ger­many drafts bill to tax the sale of prop­erty com­pan­ies owned by non-res­id­ents
A draft bill for the Ger­man An­nu­al Tax Act 2018, pub­lished by law­makers in late June, pro­poses to levy taxes on the sale of real es­tate com­pan­ies owned by for­eign-based tax­pay­ers. Con­tent of the new...
CMS ad­vises Nor­dex on the po­ten­tial sale of Nor­dex's European wind and...
An in­ter­na­tion­al team led by the part­ners Dr Hilke Her­chen, Dr Eck­art Gott­schalk (both CMS Ger­many) and Al­ex­an­dre Mo­rel (CMS France) ad­vised Nor­dex on all leg­al as­pects of the po­ten­tial sale. Such leg­al ad­vice in­cluded inter alia the struc­tur­ing of the tr
16 July 2018
Ger­many un­der pres­sure to amend po­s­i­tion on tax­able pres­ence in for­eign...
If an in­di­vidu­al per­son or a com­pany is act­ive abroad in busi­ness, the ques­tion arises wheth­er and to what ex­tent such activ­ity leads to a tax­able pres­ence in the rel­ev­ant for­eign coun­try. The an­swer...
October 2019
Dis­clos­ure Re­quire­ments for Cross-bor­der Tax Ar­range­ments
DAC 6 primar­ily re­quires in­ter­me­di­ar­ies to re­port cer­tain cross-bor­der tax ar­range­ments to the com­pet­ent tax au­thor­it­ies...
Apotal Group sells on­line phar­macy’s mail-or­der busi­ness and dia­betes arm...
A CMS team headed by lead part­ner Dr Chris­toph Lächler ad­vised the founder of the Apotal Group, Heinz-Peter Fichter, and oth­er share­hold­ers on all leg­al as­pects of the sales pro­cess...
CMS sup­ports Daiwa En­ergy & In­fra­struc­ture on suc­cess­ful com­ple­tion of...
The Ja­pan­ese en­ergy in­vest­ment com­pany Daiwa En­ergy & In­fra­struc­ture Co. Ltd. has ac­quired 40 per­cent of the shares in Aquila Cap­it­al Hold­ing GmbH (to­geth­er with its sub­si­di­ar­ies "Aquila Cap­it­al"), a lead­ing man­ager in the field of real as­set in­vest­ments.
CMS ad­vises share­hold­ers on suc­cess­ful com­ple­tion of the sale of off­shore...
A con­sor­ti­um com­pris­ing of funds man­aged and/or ad­vised by Part­ners Group, In­fraRed Cap­it­al Part­ners, DEME Con­ces­sions, GE En­ergy Fin­an­cial Ser­vices and the French En­vir­on­ment and En­ergy Man­age­ment Agency (ADEME) has signed an agree­ment to sell 100% of Me
CMS ad­vises Part­ners Group on suc­cess­ful com­ple­tion of ac­quir­ing ma­jor­ity...
Part­ners Group, a glob­al man­ager of private mar­ket in­vest­ments, has suc­cess­fully com­pleted the ma­jor­ity ac­quis­i­tion of shares in the VSB Group on be­half of its cli­ents. VSB is a full-ser­vice pro­vider in the re­new­able en­ergy sec­tor. De­tails of the trans­act
CMS ad­vises IT group Bechtle on ac­quis­i­tion of CAD/CAM soft­ware spe­cial­ist...
Bechtle AG has ac­quired DPS Soft­ware GmbH as well as 14 sales of­fices in Ger­many, three loc­a­tions in Aus­tria and two in Switzer­land. Two cur­rent man­aging dir­ect­ors who are leav­ing the com­pany as sched­uled will re­tain con­trol of sev­er­al DPS Soft­ware sub­sid
CMS ad­vises Part­ners Group on ac­quis­i­tion of ma­jor­ity stake in VSB Group,...
As on pre­vi­ous oc­ca­sions, an in­ter­na­tion­al CMS team led by part­ners Dr Hol­ger Kraft and Dr Eck­art Gott­schalk ad­vised Part­ners Group on all leg­al as­pects of the trans­ac­tion. In ad­di­tion to the ac­quis­i­tion of the shares and as­so­ci­ated due di­li­gence, the adv
CMS suc­cess­fully ad­vises on the sale of Merkur off­shore wind farm
A mul­tidiscip­lin­ary team from CMS Ger­many led by lead part­ner Dr Hol­ger Kraft has ad­vised the share­hold­ers of the Merkur Off­shore GmbH on all as­pects of the dis­pos­al of the share­hold­ings in the wind farm, in­clud­ing the pro­ject-fin­an­cing re­lated as­pects. T