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Dr. Michael Heuser

Counsel
Rechtsanwalt | Fachanwalt für Erbrecht (Certified lawyer for inheritance law)

Portrait ofMichael Heuser

Dr. Michael Heuser

Counsel
Rechtsanwalt | Fachanwalt für Erbrecht (Certified lawyer for inheritance law)

Contact
CMS Hasche Sigle
Theodor-Heuss-Straße 29
70174 Stuttgart
Germany
Languages German, English

Michael Heuser specialises in conflict resolution for private clients, advising heirs, beneficiaries of compulsory portions, executors, shareholders, entrepreneurs and family businesses on contentious succession and estate matters. His practice focuses on both out-of-court and in-court conflict resolution, covering inheritance, corporate and procedural law. His clients include high net worth individuals, family businesses and entrepreneurs.

Michael joined CMS in 2018 and has been a counsel since 2003. He is a German certified lawyer for inheritance law and currently training to become a business mediator. He regularly speaks and publishes on conflict resolution in corporate succession and estate planning matters.

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„Inhaltlich klasse und weise Prozessführung“

Gemeinnützige Organisation als Erbin in einer Nachlassauseinandersetzung, 2024

„Sehr kompetente Beratung und strategisch ausgereifte Verhandlungsführung.“

Mandantin als Erbin, 2023

„Toller Stratege mit dem Blick fürs Wesentliche, kreativer Kopf in schwierigen Verhandlungen“

Mandant als Testamentsvollstrecker

Memberships & Roles

  • Lecturer in Business Administration - Banking at Baden-Württemberg Cooperative State University (DHBW) on "Succession Management"
  • Lecturer in Business Administration - Real Estate Management at Baden-Württemberg Cooperative State University (DHBW) until 2020
  • Lecturer at the Stuttgart Bar Association for trainee lawyers
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Publications

  • "Steuerliche Beratung nach dem Erbfall", Podcast CMS To Go, "beigeSTEUERt, gemeinsam mit Herrn Steuerberater Benedikt Weber
  • Mitautor im Münchener Handbuch für das Gesellschaftsrecht, Band 9, Recht der Familienunternehmen, zum Kapitel "Der minderjährige Gesellschafter", 6. Auflage
  • Mitautor: Handbuch der Seniorenberatung – Umfassendes Beraterwissen zur Vermögensnachfolge und Vorsorge, erschienen im NWB Verlag, 1. Auflage 2021
  • Mitautor: Beck-Online-Großkommentar Zivilrecht, Kommentierung zum Pflichtteilsrecht, §§ 2311, 2312, 2313, 2314, seit November 2019
  • Mitautor: Beck'sche Online-Formulare, Prozess (Baumann/Doukoff), Abschnitt Erbrecht, seit Oktober 2019
  • Aufsatz „Vermögensstrukturierung und Nachfolgeplanung von Todes wegen mit Minderjährigen“ in NWB-EV 4/2022, 124-132
  • Aufsatz "Lebzeitige Vermögensstrukturierung und Nachfolgeplanung mit Minderjährigen (Teil 2)" in NWB-EV 10/2021, 335-340
  • Aufsatz "Lebzeitige Vermögensstrukturierung und Nachfolgeplanung mit Minderjährigen (Teil 1)" in NWB-EV 9/2021, 308-315
  • Aufsatz, "Der Auslegungsvertrag - Gestaltungsmöglichkeiten nach dem Tod" in NRW-EV 2021, 194 ff. (together with Stb. Benedikt Weber)
  • Aufsatz „Gestaltungsmöglichkeiten des länger lebenden Ehegatten, NWB-EV 2020, 366-376 (together with Stb. Benedikt Weber).
  • „Die zivilrechtliche Haftung von Ratingagenturen nach Art. 35a Rating-VO (EU) Nr. 462/2013", Zugl. Diss. 2018
  • Anmerkung zu LG Düsseldorf, 15.12.2017 - 20 S 142/17: Haftung einer Ratingagentur wegen fehlerhaftem Unternehmensrating, IWRZ 2018, 83
  • Anmerkung zu BGH: Strafrechtliche Garantenstellung iSd § 13 StGB und zivilrechtliche Zurechenbarkeit nach § 31 BGB, zum Urteil v. 16.12.2014 - VI ZR 39/14LMK 2014, LMK 2015, 367002
  • Anmerkung zu BGH: Strafrechtliche Garantenstellung iSd § 13 StGB und zivilrechtliche Zurechenbarkeit nach § 31 BGB, LMK 2014, 364736
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Lectures list

  • "Conflict resolution for private clients - interpretation and finding solutions for complicated wills”, VEPD Regional Meeting South-West, 2023
  • "Inheriting - but the right way! (?), Frankfurt 2023
  • "Optimisation after death - avoiding disputes, structuring options and tax levers", DAI Deutsches Anwaltsinstitut e.V., May 2023 in Hamburg, December 2023 in Berlin
  • "Emergency and succession planning in the private and corporate environment", online lecture, Nushu Network, 2023
  • "Gifts and legacies when minors are involved", DAI Deutsches Anwaltsinstitut e.V., 14th Annual workshop on the law of succession, Hamburg, May 2022
  • "Revocation of gifts due to gross ingratitude", VEPD South-West Regional Meeting, online lecture, February 2022
  • "After death – structuring options where there are heirs with rights to compulsory portions", VEPD Regional Meeting South-West, Landau, September 2020
  • Lectures on civil- and tax-law structure in succession planning, June, October, November and December 2019
  • In-house workshops on emergency and succession planning for bankers and asset managers, May 2019
  • Family pool companies and succession planning, Düsseldorf, May 2019
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Education

  • 2023: Certified lawyer for inheritance law (Fachanwalt für Erbrecht)
  • 2023: Academy at the Southwestern Institute for International and Comparative Law, Dallas, USA
  • 2018: PhD; thesis on "Civil liability of credit rating agencies pursuant to article 35 of EU regulation No 462/2013", Institute for Private International Law and International Business Law at the University of Heidelberg
  • 2015 - 2017: Trainee lawyer at Heilbronn Regional Court including placements at CMS in Stuttgart and a commercial law firm in San Francisco
  • 2007 - 2013: Law studies at the University of Heidelberg
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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

01/11/2023
Steuerliche Beratung nach dem Erbfall
From succession planning to the compulsory portion, from allowances to time limits: anyone who makes the proper arrangements in advance can not only avoid unpleasant inheritance disputes between beneficiaries but also make full use of the available tax opportunities. Death and any inheritance associated with it are not only emotionally charged issues, they are also complex in legal terms. Accordingly, lawyer and tax advisor Dr Hendrik Arendt has called in reinforcements in the form of Dr Michael Heuser, an inheritance law specialist, and Benedikt Weber, who is a tax advisor. In this podcast, our experts explain the main legal and tax aspects that need to be considered before and after inheritance, and provide valuable insights into legal practice.
Publication
29/09/2022
CMS advises Milchwerk Jäger on establishment of joint dairy with Austrian...
Munich – Germany’s oldest privately-owned dairy, Milchwerk Jäger GmbH, is merging with Austrian firm Gmundner Molkerei eGen to create a joint dairy business. The two companies have been working together...
Deals
14/09/2022
CMS advises Arcadis on acquisition of Giftge Consult
Berlin – Arcadis, a leading global design & consultancy organization for natural and built assets, has acquired all shares in Giftge Consult GmbH, a leading consulting and engineering company for energy...
News
21/01/2021
Contingency planning with proxies in Germany
1. Are proxies used in contingency planning? In Germany, proxies are used for contingency planning, especially general proxies (Gen­er­al­voll­macht­en) and precautionary proxies (Vor­sorge­voll­macht­en). The...
Expert Guide Private Clients
Comparable
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