Nicole Fröhlich
Areas of practice
Nicole Fröhlich’s main expertise lies in the M&A sector, where she has led numerous projects on tax optimised structuring, restructuring and financing of groups. Her transactional experience includes advising on the tax implications surrounding mergers and acquisitions and real estate transactions as well as due diligence.
She also advises her clients on tax aspects of their day-to-day business, including tax declarations, tax audits and tax disputes.
Vita
Nicole Fröhlich is a German tax advisor with more than 25 years of work experience. She completed her degree in Business Administration in 1998 and was accredited as tax advisor (Steuerberater) in 2002.
She spent the first ten years of her career at various Big 4 companies, where she was able to gain extensive experience in national and international tax law. She is therefore highly experienced in the ongoing taxation of large corporate groups in various industries.
Since joining Luther as a partner in 2008, she has worked on M&A projects for corporate and private equity clients. She is also member of our industry groups Energy and Mobility and Logistics.
Honors and distinctions
- JUVE Guide Tax 2024: Listed under "Frequently Recommended" in "Transaction Taxes" (first listed in 2020)
- The Legal 500 Germany 2025: Mention in the category "Tax Law"
- The Legal 500 Germany 2024: Recommendation in "City Focus Frankfurt" (first recommendation in 2023) and mention in the category "Tax Law"
- Best Lawyers 2026: Recommendation in "Tax Law" (first recommendation in 2022)
Publications
- Kein Vorrang des Betriebsvermögens: BFH präzisiert Rechtsprechung zur Minderheitsbeteiligung an einer Komplementär-GmbH, in: Deutscher AnwaltSpiegel vom 01. Juli 2015
- A Global Guide To M&A – Germany, in: Global Tax Weekly vom 19. Juni 2014
- Bearbeitung des Kapitel "Germany im Taxand", in: Global Guide to M&A Tax, herausgegeben von Taxand, Juni 2013
- Parliament stops the 2013 Annual Tax Act, in: Tax Planning International European Tax Service, Ausgabe 02/13
- Tax Deal Fails Between Germany and Switzerland, in: BNA, January 2013 (gemeinsam mit Roger Dall‘O)
- Court expresses doubts on German interest barrier rules, in: European Tax Service and Tax Planning International Review, Ausgabe 04/12
- Bearbeitung des Kapitels "Germany", in: Global Guide to M&A Tax, herausgegeben von Taxand, 2012
- Atomisierung von Windkrafträdern, in: Publicus - Der Online-Spiegel für das Öffentliche Recht 2011
Partner
![[Translate to English:] Managing trade barriers](/fileadmin/user_upload/reciprocal_tariffs.jpeg "[Translate to English:] Managing trade barriers")
Dr David von Saucken, MJur (Oxon)
Partner
Berlin, London
Selin Sahin
Associate
Dusseldorf
Dr Andreas Kloyer
Partner
Frankfurt a.M., London
Dr Maresa Hormes
Counsel
Essen
Dr Maximilian Dorndorf
Partner
Essen
Ahmed Zoughbi
Associate
Dusseldorf
Alexandra Gebauer
Associate
Munich
Birgitta von Dresky
Partner
Singapore
Andreas Mally
Counsel
Leipzig
Dr Andreas Meyer-Landrut
Of Counsel
Dusseldorf
Dr Anika Wendelstein
Partner
Stuttgart
Anna-Sophia Riebeling
Senior Associate
Frankfurt a.M.
Anne Caroline Wegner, LL.M. (European University Institute)
Partner
Dusseldorf
Arne Stumpe
Associate
Hamburg
Achim Braner
Partner
Frankfurt a.M.
Dr Stefan Galla
Partner
Essen