Elisabeth Lepique
Areas of practice
Elisabeth Lepique mainly provides corporate and tax law advice to public authorities and publicly owned companies and also drafts budgetary and pricing provisions for public sector contracts. Furthermore, she has vast experience in advising on corporate transactions and municipal reorganisation and participation projects. She focuses on providing advice relating to public facilities and the provision of public services, developing and implementing corporate concepts, and achieving an optimal economic solution for companies with a public participation.
Vita
After studying law at the Universities of Mannheim and Bonn, Germany, from 1984 to 1988, Elisabeth Lepique worked for the accountancy firm BDO Deutsche Warentreuhand AG Wirtschaftsprüfungsgesellschaft from 1990 to 2001. She was admitted to the German Bar in 1991 and joined Luther’s predecessor firm in 2001.
Elisabeth Lepique was elected joint Managing Partner of Luther, together with Dr Markus Sengpiel, in 1 July 2014.
Honors and distinctions
- The Legal 500 Deutschland (2019): Listed in the category "Tax Law" (first recommendation in 2018)
- Best Lawyers 2025: Recommendation in "Corporate Law" und "Tax Law"
- kanzleimonitor.de (2022/2023): Recommendation in "Corporate Law" (first recommendation in 2019/2020)
Clients
- State of Berlin: advising on the re-municipalisation of the water supply and wastewater disposal company Berliner Wasserbetriebe AöR by acquiring the indirect shares held by RWE Aqua GmbH and Veolia Wasser GmbH (combined transaction volume approx. EUR 1.2 billion)
- State of Berlin: strategic advice on the new structuring of the public facilities and public services companies in which the State of Berlin holds a share or interest
- Berliner Verkehrsbetriebe AöR: on-going advice regarding optimising the company structure and issues relating to accounting law
- City of Osnabrück, City of Oranienburg, additional cities and municipalities in North Rhine-Westphalia and Schleswig-Holstein: developing concepts for and advising on the awarding of rights of way for the supply of electricity and gas as well as on the awarding of water concessions (double digit number of proceedings in 2012 and 2013 alone)
- City of Viersen: advising on a new regional concept for the supply of energy/baths/transport in the Lower Rhine region, including the acquisition of shares in the utilities and transport company NVV Mönchengladbach in return for the contribution of utilities activities
- EnBW (Baden-Württemberg Energy): developing a legal concept for creating a subsidiary of EnBW Regional AG as well as a public utility company for the redevelopment of supply systems for energy and drinking water
- FWA Frankfurter Wasser- und Abwassergesellschaft mbH, a city-owned water and wastewater management company: advice during the restructuring of city-owned shares (City of Frankfurt an der Oder), as well as examining the general legal and tax-related framework
- Federal Ministry for Economic Cooperation and Development: advising on the merger of GT2, InWent and DEB to become Deutsche Gesellschaft für Internationale Zusammenarbeit
Publications
- Investitionsstau und Regulatorik zwingen Kommunen zum Umdenken, in: Immobilien und Finanzierung vom 01. September 2017, S. 590
- Die Realisierung einer Public Private Partnership durch Gründung eines Kooperationsunternehmens, in: Sonderbeilage zu Verwaltung & Management, Heft 4/2002 (gemeinsam mit Dr. Moos, Schellenberg, Fedder & Pape)
Lectures
- 07.09.2015: Unternehmensführung staatlicher Unternehmen in Deutschland - Gesellschafts- und handelsrechtliche Rahmenbedingungen, Sondierung der Unternehmensführung, Aufbau von Aufsichts- und Risikomanagement in Großunternehmen
- 15.06.2010: Kooperationen in der Wasser- und Abwasserwirtschaft, Fachtagung
- 27.04.2010: Steuern 2010 - Schwerpunkte und aktuelle Fragen, AGE-Seminar
- 26.11.2009: Rechtsfragen bei Beendigung von Konzessionsverträgen – Fragen der Netzbewertung, Konzessionsverträge - Basics
- 27.11.2008: Rechtsfragen bei Beendigung von Konzessionsverträgen – Fragen der Netzbewertung, Konzessionsverträge - Basics
- 28.06.2008: Netzüberlassung / -übernahme und -bewertung kompakt, Inhouse Seminar Konzessionsverträge
- 27.06.2008: (Konzessions-) Wegenutzungsverträge – ein Überblick –, Inhouse Seminar Konzessionsverträge
- 27.05.2008: Rechtliche Rahmenbedingungen für Interkommunale Zusammenarbeit, Interkommunale Zusammenarbeit in der Ver- und Entsorgungswirtschaft
- 30.04.2008: Netzüberlassung/-übernahme und -bewertung kompakt, Konzessionsverträge aktuell
- 29.04.2008: Konzessionsverträge aktuell, BDEW-Seminar
- 05.02.2008: Informationsveranstaltung zur Neuvergabe der Netz-Wegenutzung, Workshop Konzessionsvertrag
- 29.11.2007: Rechtsfragen bei Beendigung von Konzessionsverträgen - Fragen der Netzbewertung, Konzessionsverträge - Basics
- 30.08.2007: Haftung und Versicherung, Der Aufsichtsrat in der Versorgungswirtschaft - Aktuelle Rechte und Pflichten
- 30.08.2007: Aktueller Rechtsrahmen für die Aufsichtsrattätigkeit, Der Aufsichtsrat in der Versorgungswirtschaft - Aktuelle Rechte und Pflichten
- 30.08.2007: Der Aufsichtsrat in der Versorgungswirtschaft, BGW-Kongress
- 11.07.2007: Betriebswirtschaftliche Kontrollinstrumente, Der Aufsichtsrat in der Versorgungswirtschaft - Aktuelle Rechte und Pflichten
- 20.06.2007: Steuerfragen, Abwasserentsorgung - Eine Chance für Kommunen und Versorgungsunternehmen
- 19.06.2007: Rechtliche Eckpfeiler, Abwasserentsorgung - Eine Chance für Kommunen und Versorgungsunternehmen
- 19.06.2007: Wirtschaftliche Überlegungen, Abwasserentsorgung - Eine Chance für Kommunen und Versorgungsunternehmen
- 07.05.2007: Abwasserentsorgung unternehmerisch gestalten - Rechtliche und steuerliche Aspekte, Emmericher Abwasserforum 2007
- 26.03.2007: Steuern 2007, Steuern 2007 - Schwerpunkte und aktuelle Fragen
- 22.01.2007: Geschäftsmodelle für eine Neuorganisation der Abwasserbeseitigung unter Einbeziehung von Stadtwerken, Organisationsformen der Abwasserbeseitigung
Tax Advisor
Managing Partner
Ahmed Zoughbi
Associate
Dusseldorf
Lara Zölck
Associate
Berlin
Jan Zimmer
Senior Associate
Singapore
Oliver Zaruba
Associate
Frankfurt a.M.
Prof. Christian Zanner
Partner
Berlin
Martin Zackor, LL.M. (UCD)
Counsel
Frankfurt a.M.
Cornelia Yzer
Of Counsel
Berlin
Hla Yadanar Win
Associate
Yangon
David Wölting
Senior Associate
Dusseldorf
Frances Wolf
Senior Associate
Hamburg, Hanover
Dr Karina Wojtowicz
Senior Associate
Hanover
Artur Winkler
Counsel
Hamburg
Simon Wickel
Associate
Dusseldorf
Guido Wenzel
Partner
Hamburg
Jan-Patrik Welter
Senior Associate
Hamburg
Thomas Weidlich, LL.M. (Hull)
Partner
Cologne
Quirin Wedel, LL.M. (London)
Associate
Hamburg
Dr Gregor Wecker
Partner
Cologne
Julian Wantzen, LL.M. (Wellington)
Associate
Frankfurt a.M.
Julia Walther
Associate
Leipzig
Matthias Wagner
Partner
Frankfurt a.M.
Clara von Wolffersdorff
Associate
Leipzig
Dr David von Saucken, MJur (Oxon)
Partner
Berlin, London
Dr Eberhard Vetter
Partner
Cologne
Dr Annekatrin Veit
Partner
Munich
Dr Andreas Vath
Partner
Munich
Constance Xue Yao Valsemey, LL.M.
Associate
Singapore
Dr Angelo Vallone
Partner
Dusseldorf
Marc Urlichs
Counsel
Dusseldorf
Dr Knut Unger
Partner
Singapore
Denis Ullrich
Partner
Leipzig
Andreas Tüxen, LL.M. (American University / WCL)
Partner
Berlin
Jenny Tsynn
Senior Associate
Leipzig
Dr Claus Trenner, LL.M.
Partner
Singapore, Delhi-Gurugram
Volkan Top
Senior Associate
Hamburg
Stefan Hubertus Tolksdorf, LL.M. (King's College London)
Senior Associate
Hanover
Jade Timmermann, LL.M. (London)
Associate
Leipzig
Dr Jörgen Tielmann, LL.M.
Partner
Hamburg
Thiri May Thu
Associate
Yangon
Luca Thönes, LL.M. (Miami)
Senior Legal Consultant
Hamburg
Ruth-Maria Thomsen
Partner
Frankfurt a.M.
Marc Theiner
Associate
Singapore
Saw Thaw Tu Htoo
Associate
Yangon
Dr Frederic Tewes
Senior Associate
Dusseldorf
Dr Johannes Teichmann
Partner
Frankfurt a.M.
Eric Sublon
Senior Partner
Luxembourg
Arne Stumpe
Associate
Hamburg
Dr Sven C. Stumm MJur (Oxon)
Counsel
Frankfurt a.M.
Gerd Stuhlmacher
Partner
Munich
Michael Ströbel, LL.M. (University of Auckland)
Partner
Stuttgart
Daniel Stracke
Associate
Berlin
Dr Karl-Christian Stopp
Of Counsel
Leipzig
Martina Steude, LL.M. (Cape Town)
Senior Associate
Hanover, Hamburg
Dr Holger Stappert
Partner
Dusseldorf
Anton Spinty
Senior Associate
Berlin
Jan Spiering, LL.M. Taxation
Associate
Hanover
Yann Spiegelhalter
Counsel
Luxembourg
Maryana Slyusarchuk
Associate
Frankfurt a.M.
Dr Björn Simon
Partner
Frankfurt a.M.
Ulrich Siegemund
Of Counsel
Frankfurt a.M.
Dr SHEN Yuan / 沈媛 博士 LL.M. (CUPL/Köln)
Counsel
Cologne
Dr Markus Sengpiel
Managing Partner
Cologne
Vivien Insa Seifert
Associate
Hanover
Dr Frank Seidel
Counsel
Frankfurt a.M.
Dr Hendrik Bernd Sehy
Counsel
Hanover
Dr Denis Schütz
Senior Associate
Essen
Prof Dr Florian Schulz M.B.A. (Nimbas)
Partner
Hamburg
Sophie Schulz
Associate
Leipzig
Dr Daniel Schubmann
Counsel
Hanover
Nadine Schreiber, M.A.
Senior Associate
Cologne
Christoph Schnoor
Senior Associate
Hamburg
Dr Zacharias-Alexis Schneider, LL.B., LL.M.
Partner
Hanover
Leif Dustin Schneider
Counsel
Ho Chi Minh City
Leon C. Schmitter, LL.M.
Associate
Cologne
Dr Barbara Schmidt
Partner
Leipzig
Jan-Christian Schmid
Senior Associate
Leipzig, Hamburg
Robert Schindler
Counsel
Essen
Georg Scherpf
Partner
Hamburg
Fabienne Scharfe, LL.M. (Tulane, New Orleans)
Senior Associate
Hamburg
Dr Klaus Schaffner
Partner
Leipzig
Andy Schaal, LL.M.
Counsel
Berlin
Selin Sahin
Associate
Dusseldorf
Sabrina Rosbroj
Associate
Singapore
Falco Rohrberg, LL.M. (Uppsala)
Senior Associate
Cologne
Jens Röhrbein
Partner
Hanover
Prof. Dr Jörg Rodewald
Partner
Berlin
Dr Stephan Rippert LL.M.
Partner
Munich
Charlotte Riese
Senior Associate
Berlin
Elena Recklin
Counsel
Frankfurt a.M.
Timo Reckert
Associate
Hanover
Benedikt Rechner
Counsel
Berlin
Tim Rauschning
Partner
Hamburg
Dr Pia Rademaker, LL.M.
Senior Associate
Munich
Stephanie Quaß
Senior Associate
Frankfurt a.M.
Konrad Prokop, LL.M.
Associate
Frankfurt a.M.
Florian Plambeck
Associate
Hamburg
Johannes Pieper, LL.M.
Counsel
Singapore
Dr Ulrich Philippi
Partner
Stuttgart
Thi Thuy Trang Phan, LL.M.
Partner
Singapore, Ho Chi Minh City
Michael Pfeiffer
Associate
Hamburg
Dr Eckart Petzold
Partner
Dusseldorf
Dr Marc Peters, LL.M. oec.
Counsel
Cologne
Ulf-Dieter Pape
Partner
Hanover
Samantha Oehlke
Associate
Singapore
David Nückel
Associate
Dusseldorf
Marco-Marcel Niebuhr
Senior Associate
Hanover
Katja Neumüller
Counsel
Cologne
Daniel Naumann
Partner
Leipzig
Dr Cédric Müller, LL.M. (Bristol)
Partner
Essen
Pauline Müller
Senior Associate
Dusseldorf
Dr Axel Mühl
Partner
Stuttgart
Dr Alexander Mönnig, LL.M. (Manchester), E.M.L.E.
Counsel
Hamburg
Julian Monden
Senior Associate
Hanover
Mee Foo Moh
Of Counsel
Singapore
Maung Maung Min Khaung
Associate
Yangon
Dr Andreas Meyer-Landrut
Of Counsel
Dusseldorf
Sophia Meyer, Maître en Droit
Associate
Berlin
Dr Moritz Mentzel
Counsel
Berlin
Dragana Mendes-Bozic
Luxembourg
Vanessa Meireles Schilling, LL.M. (Geneva MIDS)
Senior Associate
Hamburg
Alexander Masson, LL.B.
Senior Associate
Essen
David Martiny
Partner
Singapore
Mirjam Marte
Associate
Stuttgart
Andreas Mally
Counsel
Leipzig
Dr Mathias Mailänder
Counsel
Hamburg
Fabian Lorenz, M.A.
Partner
Bangkok
Alexander F. Liebing, LL.M.
Counsel
Leipzig
Wolfgang Liebau
Counsel
Dusseldorf
Tiffany Lessing, LL.M.
Associate
Singapore
Simone Lersch
Counsel
Cologne
Elisabeth Lepique
Managing Partner
Cologne
Clemens Leitner, LL.M. (UCL)
Partner
Singapore
Prof. Dr Tobias Leidinger
Partner
Dusseldorf
Mathieu Laurent
Partner
Luxembourg
Aurélien Latouche
Partner
Luxembourg
Paul Jakob Kurz
Associate
Leipzig
Dominique Kurtz
Senior Associate
Frankfurt a.M.
Dr Thomas Kuhnle
Partner
Stuttgart, London
Christiane Kühn, LL.M. (Hong Kong)
Partner
Munich
Alina Kühn
Associate
Essen
Philipp Kropatscheck Nguyen, LL.M.
Of Counsel
Singapore
Dr Maximilian Kressner, M.Jur. (Oxford)
Partner
Singapore
Oliver Krall, LL.M. (Wellington)
Of Counsel
Frankfurt a.M.
Doreen König
Partner
Berlin
Thomas Köhler
Partner
Frankfurt a.M.
Karsten Köhler
Partner
Leipzig
Oliver Köhler
Counsel
Frankfurt a.M.
Dr Stefan Kobes
Partner
Berlin
Dr Rolf Kobabe
Partner
Hamburg
Dr.iur. Andreas Knaul, LL.M. diap (ENA)
Berlin
Dr Andreas Kloyer
Partner
Frankfurt a.M., London
Lukas Kirchhof, LL.M. (Hong Kong)
Senior Associate
Kuala Lumpur
Shi Yin Khoo, M.A. (Cantab)
Senior Associate
Kuala Lumpur
Philipp Kersting
Partner
Jakarta
Dr Sonja Daniela Kellermann
Senior Associate
Hamburg
Lena-Annika Kauer
Senior Associate
Hamburg
Dr Jana Karras
Associate
Leipzig
Lida Karra
Associate
Frankfurt a.M.
Tillmann Kamp
Associate
Cologne
Daniel Kalayjian, LL.B.
Associate
Frankfurt a.M.
Dr Oliver Kairies
Partner
Hanover
Dr Ann-Kathrin Jungen
Associate
Cologne
Dr Helmut Janssen, LL.M. (King's College London)
Partner
Brussels, Dusseldorf
Dr Guido Jansen
Partner
Dusseldorf
Dr Bela Jansen
Partner
Frankfurt a.M.
Dr Sebastian Felix Janka, LL.M. (Stellenbosch)
Partner
Munich
Dr Jan-David Jäger
Senior Associate
Leipzig
Maximilian Issels, LL.M. (Stellenbosch)
Associate
Munich
Felix Imelmann
Associate
Leipzig
Dr Thomas Hufnagel
Partner
Singapore
Ramona Hubracht, LL.M. Taxation
Counsel
Frankfurt a.M.
Ekkehard Hübel
Counsel
Hamburg
Dr Benjamin Hub
Partner
Hamburg
Marie Hoster, LL.B.
Associate
Essen, Dusseldorf
Dr Christian Horn, LL.M. (Tulane)
Partner
Berlin
Rares Holonec
Senior Associate
Stuttgart
Tim Holenburg
Consultant
Hanover
Anneleen Hofkens
Counsel
Luxembourg
Daniel Hilmer
Associate
Hamburg
Mike Hillers
Associate
Hanover
Dr Marilen Hilbert
Counsel
Stuttgart
Leonie Herwarth von Bittenfeld, LL.B., M.A.
Senior Associate
Frankfurt a.M.
Dr Rut Herten-Koch, M.A.
Partner
Berlin
Dr Jan-Lukas Henkst
Associate
Dusseldorf
Dr Joachim Heinemann
Partner
Hamburg
Raffaela Hauenstein
Associate
Munich
Dr Richard Happ
Partner
Hamburg
Dr Thomas Halberkamp
Partner
Hanover
Prof. Dr Hans-Georg Hahn
Of Counsel
Hanover
Thi Ha
Associate
Yangon
Frank Gutsche
Partner
Stuttgart
Franz-Rudolf Groß, LL.M. (London)
Counsel
Dusseldorf
Dr Bernd Götze
Of Counsel
Singapore
Silke Gottschalk, LL.M. (London)
Senior Associate
Cologne
Robert Goerend
Partner
Luxembourg
Imke Glücks
Partner
Essen
Philipp Glock
Partner
Frankfurt a.M.
Stephan Gittermann
Partner
Frankfurt a.M.
Dennis Gerdes
Senior Consultant
Hamburg
Dr Stefan Galla
Partner
Essen
Nicole Fröhlich
Partner
Frankfurt a.M.
Ann-Kristin Freiheit
Senior Associate
Dusseldorf
Cosima Flock
Counsel
Dusseldorf
Dr Martin Fleckenstein
Partner
Berlin
Jolanda Fiss
Associate
Hanover
Henrik Fischer
Associate
Leipzig
Anne-Sophie Fischer
Associate
Munich
Sebastian Fedder
Partner
Hamburg
Marie Pauline Fay
Associate
Frankfurt a.M.
Lukas Erdmann
Associate
Berlin
Dr Gernot-Rüdiger Engel
Partner
Hamburg
Dr Benjamin Effler
Associate
Berlin
Dr Michael Ebert
Counsel
Stuttgart
Dr Borbála Dux-Wenzel, LL.M.
Partner
Cologne
Jacqueline Dutz
Associate
Leipzig
Birgitta von Dresky
Partner
Singapore
Dr Philip Dohse
Partner
Hamburg
Philipp Dietz, LL.M. (Edinburgh)
Partner
Cologne
Euryale Didillon
Counsel
Luxembourg
Dr Sabrina Desens
Partner
Leipzig
Marx Dauth, LL.M.
Partner
Cologne
Marco Dauner
Associate
Stuttgart
Rolf Corsten
Of Counsel
Dusseldorf
Bernhard Burkert, LL.M. (Stellenbosch)
Counsel
Berlin
Prof. Dr Christian Burholt, LL.M.
Partner
Berlin
Dr Christoph von Burgsdorff, LL.M. (Essex)
Partner
Hamburg
Charlotte Buck
Associate
Hanover
Dr Jürgen Bremer
Partner
Dusseldorf
Céline S. H. Breitenmoser, M.A. HSG
Associate
Singapore
Christian Brauns
Counsel
Stuttgart
Dr Michael Bormann
Partner
Dusseldorf
Lilith Boos
Associate
Dusseldorf
Lars Bollensen
Partner
Hamburg
Alexander Bohusch
Partner
Yangon, Singapore
Jens Bock
Partner
Berlin
Dr Andreas Blunk, MLE
Partner
Hanover
Dr Valerie Blettenberg
Associate
Munich
Tarik Bilici, LL.M.
Junior Consultant
Dusseldorf
Anne Biebler
Senior Associate
Leipzig
Estelle Bichon Sun, LL.M.
Senior Associate
Singapore
Dr Carsten E. Beisheim
Partner
Dusseldorf
Dr Arndt Begemann
Of Counsel
Essen
Dr Arnd Becker
Partner
Essen
Dr Johannes Becker
Counsel
Cologne
Dr Thorsten Becker
Counsel
Frankfurt a.M.
Dr Stephan Bausch, D.U.
Partner
Cologne
Lukas Baumgärtner, Mag. Iur, LL.M.
Senior Associate
Bangkok
Yelena Bade
Senior Associate
Dusseldorf
Dr Marcus Backes
Partner
Hamburg
Hajar Assebbane
Senior Associate
Luxembourg
Huguette Ashley Ntsangha
Senior Associate
Luxembourg
Dr Stefan Altenschmidt, LL.M. (Nottingham)
Partner
Dusseldorf
Małgorzata Albe, LL.M.
Junior Consultant
Leipzig
Dr Konrad Adenauer
Partner
Cologne
Hans-Christian Ackermann
Partner
Dusseldorf