Dipl.-Kaufmann Michael Heim
Seniorpartner

Education:
• Tax Clerk
• Higher education entrance qualification
• Degree in business administration from Frankfurt
University of Applied Sciences and Johann
Wolfgang Goethe University Frankfurt am Main

Title/professional qualifications:
• Dipl.-Kaufmann
(German degree in business administration)
• Dipl.-Betriebswirt
(German business administration qualification)
• Auditor
• Tax Consultant
• Legal Advisor

Previous occupational activities:
• Work at various tax consultancy and auditing firms
• Self-employed since 1 July 1979; has worked since
that time in own practice and partnership

Areas of focus:
• Corporate tax planning and structure consultancy
• Succession planning
• Reorganisation law
• International tax law
• Pre-IPO phase
• Law relating to fiscal offences
• Business valuation
• Mergers and acquisitions

Publications:
Various articles in specialist journals

Presentations on the following subjects:
• Succession planning
• Inheritance
• Euro launch
• Initial public offerings by medium-sized companies
• Law to modernize corporate reporting requirements
• Transfer of function §1, Abs. 3 AStG
(Foreign Transaction Tax Act)

Foreign language spoken:
English


Dipl.-Kaufmann Heinrich Honermeier
Seniorpartner

Education:
• Abitur (equivalent to A-levels)
• Apprenticeship in banking and finance
• Degree in business management from the
Technical University of Berlin
(with a focus on bank management and financing)

Title/professional qualifications:
• Dipl.-Kaufmann
(German degree in business administration)
• Auditor
• Tax Consultant

Previous occupational activities:
• Many years of auditing work at Price Waterhouse
• Has worked in own practice and partnership
since 1 January 1985

Areas of focus:
• Extensive management and tax consultancy work
for owner-managed companies
• and their partners
• Corporate tax planning and structure consultancy
• Business valuation
• Financial and investment consultancy

Foreign language spoken:
English


Petra Zimmermann
Juniorpartner


Education:
• Abitur (equivalent to A-levels)
• Tax Clerk
• Degree in business administration

Title/professional qualifications:
• Diplom-Kauffrau
(German degree in business administration)
• Tax Consultant

Previous occupational activities:
• Several years of qualified activity in audit
and tax consultancy

Areas of focus:
• Tax law for corporations
• Reorganisation tax law
• Law regarding to fiscal offences

Foreign language:
English

Dipl.-Kaufmann Wolfgang Jany
Juniorpartner


Education:
• Abitur (equivalent to A-levels)
• Degree in business administration

Title/professional qualifications:
• Diplom-Kaufmann
(German degree in business administration)
• Auditor
• Tax Consultant

Previous occupational activities:
• 5 years as assistant auditor and tax consultant at
Falk & Co. Gesellschaft mbH, Heidelberg, Germany
• 2 years as managing director of a
tax consulting company with limited liability

Areas of focus:
• International tax law, particularly Eastern European
• Reorganisation tax law
• Group accounting
• Consolidations
• Company tax law
• Audits according to the
German Law on Budgetary Procedures

Foreign language:
English