Henning Frase

WORK HISTORY

EDUCATION

ABOUT HENNING FRASE

I am a Tax Law and Transactions/Corporate Law attorney (German Rechtsanwalt) and tax advisor (German Steuerberater), based in Cologne and Berlin and co-founder of 3T.LAW, a boutique law and tax firm (with offices in Berlin, Munich and Cologne). I assist entrepreneurs, founders, investors, companies (SME and MNEs) and selected private clients with complex legal and tax challenges in Germany. Typically our clients are active across borders and tech-oriented. We have a sharp focus on Tech, Tax and Transactions (3T). I am admitted in Germany as Rechtsanwalt (attorney at-law) since 2007 and as chartered tax advisor (Steuerberater) since 2010. Tax law, specifically tax-focussed corporate and civil law as well as tax procedural law, is my passion, in a German domestic as well as in a cross-border context. Here is my creed: It is important to get to the \"roots\" of legal and tax challenges, using the right legal and economic methodology, in order to achieve efficient and sustainable solutions for and together with clients. In 2009 I earned a Dr. iur.(\"Ph.D.\") with distinction summa cum laude in cross-border (German-Italian) corporate law with Prof. Kindler (Augsburg University at that time). While working with various law and tax firms (KPMG, Bird & Bird, German tax law boutique) before co-founding 3T.LAW, I collected some further tax-law related qualifications and (almost) always enjoyed the respective process. Whenever possible, I actively contribute to academic and practical tax law and corporate law dicussions. As of June 2023, I have published more than 70 technical articles, book contributions and books on German and cross-border tax and tax/corporate law. Some of my current topics and fields of interest, reduced to abbreviations: VC, WHT, TP, M&A, ESOP, V(E)SOP, HNWI, BTC, NPO\', LDD, TDD, VAT, NDA, LOI, SPA. Focus on software and tech-oriented tpics, but also real estate, manufacturing, health-care, other.