Elisabeth Lepique

Elisabeth Lepique

Elisabeth Lepique


T +49 221 9937 25784

Tax Advisor
Managing Partner
Industries Energy

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.


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)

  • 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