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")
Luca Thönes, LL.M. (Miami)
Senior Legal Consultant
Hamburg
Tarik Bilici, LL.M.
Junior Consultant
Dusseldorf
Małgorzata Albe, LL.M.
Junior Consultant
Leipzig
Dr.iur. Andreas Knaul, LL.M. diap (ENA)
Berlin
Tim Holenburg
Consultant
Hanover
Dennis Gerdes
Senior Consultant
Hamburg
Raffaela Hauenstein
Associate
Munich
Lilith Boos
Associate
Dusseldorf
Fabien Benjamin Wehner, LL.M. (Stellenbosch)
Associate
Stuttgart
Simon Wickel
Associate
Dusseldorf
Henrik Fischer
Associate
Leipzig
Alexandra Gebauer
Associate
Munich
Denis Miller
Associate
Berlin
Ahmed Zoughbi
Associate
Dusseldorf
Mike Hillers
Associate
Hanover
Dr Valerie Blettenberg
Associate
Munich
Dr Delia Jusciak
Associate
Leipzig
Quirin Wedel, LL.M. (London)
Associate
Hamburg
Jan Spiering, LL.M. Taxation
Associate
Hanover
David Nückel
Associate
Dusseldorf
Julia Walther
Associate
Leipzig
Sabrina Aurnhammer
Associate
Munich
Lida Karra
Associate
Frankfurt a.M.
Daniel Kalayjian, LL.B.
Associate
Frankfurt a.M.
Daniel Hilmer
Associate
Hamburg
Julian Wantzen, LL.M. (Wellington)
Associate
Frankfurt a.M.
Marie Hoster, LL.B.
Associate
Essen, Dusseldorf
Arne Stumpe
Associate
Hamburg
Severin Uhsler
Associate
Munich
Tillmann Kamp
Associate
Cologne
Konrad Prokop, LL.M.
Associate
Frankfurt a.M.
Dr Jan-Lukas Henkst
Associate
Dusseldorf
Jolanda Fiss
Associate
Hanover
Dr Christopher Borho
Associate
Stuttgart
Nina Klünker, LL.M. (KCL)
Associate
Berlin
Selin Sahin
Associate
Dusseldorf
Lukas Erdmann
Associate
Berlin
Dr Jana Karras
Associate
Leipzig
Dr Thomas Schwieters
Associate
Hanover
Daniel Stracke
Associate
Berlin
Dr Jan-Moritz M. Hahn
Associate
Leipzig
Henrike Sophie Tröger
Associate
Leipzig
Susanna Seufferth
Associate
Hanover
Lena-Annika Kauer
Senior Associate
Hamburg
Maxim Oertel
Senior Associate
Berlin
Christoph Schnoor
Senior Associate
Hamburg
David Wölting
Senior Associate
Dusseldorf
Volkan Top
Senior Associate
Hamburg
Julian Monden
Senior Associate
Hanover
Dr Sandra Bausch
Senior Associate
Stuttgart
Dr Pia Rademaker, LL.M.
Senior Associate
Munich
Jens Kaiser
Senior Associate
Leipzig
Jan-Christian Schmid
Senior Associate
Leipzig, Hamburg
Anna-Sophia Riebeling
Senior Associate
Frankfurt a.M.
Caroline Risse
Senior Associate
Berlin
Jan Zimmer
Senior Associate
Singapore
Pauline Müller
Senior Associate
Dusseldorf
Marco-Marcel Niebuhr
Senior Associate
Hanover
Benedikt Stücker
Senior Associate
Hanover
Vanessa Meireles Schilling, LL.M. (Geneva MIDS)
Senior Associate
Hamburg
Sophie Schulz
Senior Associate
Leipzig
Felix Hielscher
Senior Associate
Stuttgart
Lutz Keller
Senior Associate
Cologne
Maryana Slyusarchuk
Senior Associate
Frankfurt a.M.
Roberto Pirschel
Senior Associate
Leipzig
Oliver Zaruba
Senior Associate
Frankfurt a.M.
Michael Pfeiffer
Senior Associate
Hamburg
Leonie Herwarth von Bittenfeld, LL.B., M.A.
Senior Associate
Frankfurt a.M.
Jacqueline Dutz
Senior Associate
Leipzig
Yelena Bade
Senior Associate
Dusseldorf
Hannah-Laura Schütte
Senior Associate
Stuttgart, Dusseldorf
Kerstin Belovitzer-Franz
Counsel
Stuttgart
Guido Dornieden
Counsel
Cologne
Franz-Rudolf Groß, LL.M. (London)
Counsel
Dusseldorf
Dr Maresa Hormes
Counsel
Essen
Dr Mathias Mailänder
Counsel
Hamburg
Andreas Mally
Counsel
Leipzig
Wolfgang Liebau
Counsel
Dusseldorf
Ekkehard Hübel
Counsel
Hamburg
Ramona Hubracht, LL.M. Taxation
Counsel
Frankfurt a.M.
Stephanie Quaß
Counsel
Frankfurt a.M.
Elena Recklin
Counsel
Frankfurt a.M.
Benedikt Rechner
Counsel
Berlin
Martin Zackor, LL.M. (UCD)
Counsel
Frankfurt a.M.
Christian Brauns
Counsel
Stuttgart
Marc Urlichs
Counsel
Dusseldorf
Dr Frank Seidel
Counsel
Frankfurt a.M.
Dr Michael Ebert
Counsel
Stuttgart
Cosima Flock
Counsel
Dusseldorf
Rebecca Romig
Counsel
Frankfurt a.M.
Artur Winkler
Counsel
Hamburg
Leif Dustin Schneider
Counsel
Ho Chi Minh City
Robert Schindler
Counsel
Essen
Prof. Dr Hans-Georg Hahn
Of Counsel
Hanover
Dr Arndt Begemann
Of Counsel
Essen
Dr Karl-Christian Stopp
Of Counsel
Leipzig
Ulrich Siegemund
Of Counsel
Frankfurt a.M.
Philipp Kropatscheck Nguyen, LL.M.
Of Counsel
Singapore
Mee Foo Moh
Of Counsel
Singapore
Dr Andreas Meyer-Landrut
Of Counsel
Dusseldorf
Hans-Christian Ackermann
Partner
Dusseldorf
Dr Stefan Altenschmidt, LL.M. (Nottingham)
Partner
Dusseldorf
Dr Marcus Backes
Partner
Hamburg
Dr Stephan Bausch, D.U.
Partner
Cologne
Daniel Zintl
Partner
Leipzig
Dr Carsten E. Beisheim
Partner
Dusseldorf
Reinhard Willemsen
Partner
Munich, Cologne
Thomas Weidlich, LL.M. (Hull)
Partner
Cologne
Anne Caroline Wegner, LL.M. (European University Institute)
Partner
Dusseldorf
Dr Andreas Blunk, MLE
Partner
Hanover
Achim Braner
Partner
Frankfurt a.M.
Axel Braun
Partner
Cologne
Dr Jürgen Bremer
Partner
Dusseldorf
Prof. Dr Robert von Steinau-Steinrück
Partner
Berlin
Birgitta von Dresky
Partner
Singapore
Bernhard Burkert, LL.M. (Stellenbosch)
Partner
Berlin
Dr Angelo Vallone
Partner
Dusseldorf
Dr Kuuya Josef Chibanguza, LL.B.
Partner
Hanover
Philipp Dietz, LL.M. (Edinburgh)
Partner
Cologne
Klaus Thönißen, LL.M. (San Francisco)
Partner
Essen
Dr Maximilian Dorndorf
Partner
Essen
Dr Gernot-Rüdiger Engel
Partner
Hamburg
Ingo Erberich
Partner
Cologne
Volker Steimle
Partner
Cologne
Dr Holger Stappert
Partner
Dusseldorf
Nicole Fröhlich
Partner
Frankfurt a.M.
Carsten Andreas Senze
Partner
Stuttgart
Dr Geert Johann Seelig
Partner
Hamburg
Dr Stefan Galla
Partner
Essen
Prof Dr Florian Schulz M.B.A. (Nimbas)
Partner
Hamburg
Dr Thomas Halberkamp
Partner
Hanover
Dr Richard Happ
Partner
Hamburg
Jens-Uwe Heuer-James
Partner
Hanover
Dr Benjamin Hub
Partner
Hamburg
Dr Thomas Hufnagel
Partner
Singapore
Dr Guido Jansen
Partner
Dusseldorf
Dr Helmut Janssen, LL.M. (King's College London)
Partner
Brussels, Dusseldorf
Paul Schreiner
Partner
Cologne, Essen
Dr Andreas Kloyer
Partner
Frankfurt a.M., London
Dr Wulff-Axel Schmidt
Partner
Frankfurt a.M.
Dr Rolf Kobabe
Partner
Hamburg
Dr Stefan Kobes
Partner
Berlin
Christoph Schauenburg, LL.M. (London)
Partner
Frankfurt a.M.
Dr Klaus Schaffner
Partner
Leipzig
Karsten Köhler
Partner
Leipzig
Jens Röhrbein
Partner
Hanover
Christiane Kühn, LL.M. (Hong Kong)
Partner
Munich
Dr Thomas Kuhnle
Partner
Stuttgart, London
Dr Ulrich Philippi
Partner
Stuttgart
Ulf-Dieter Pape
Partner
Hanover
Ole-Jochen Melchior
Partner
Essen
Dr Axel Mühl
Partner
Stuttgart
Dr Eckart Petzold
Partner
Dusseldorf
Dr Sabrina Desens
Partner
Leipzig
Tim Rauschning
Partner
Hamburg
Prof. Dr Tobias Leidinger
Partner
Dusseldorf
Dr Martin Fleckenstein
Partner
Berlin
Daniel Naumann
Partner
Leipzig
Prof. Christian Zanner
Partner
Berlin
Katharina Klenk-Wernitzki, Dipl. Reg.-Wiss
Partner
Berlin, Cologne
Dr Christian Horn, LL.M. (Tulane)
Partner
Berlin
Dr Frederic Tewes
Partner
Dusseldorf
Dr Michael Bormann
Partner
Dusseldorf
Dr Borbála Dux-Wenzel, LL.M.
Partner
Cologne
David Martiny
Partner
Singapore
Philipp Kersting
Partner
Jakarta
Dr Sebastian Felix Janka, LL.M. (Stellenbosch)
Partner
Munich
Dr Rut Herten-Koch, M.A.
Partner
Berlin
Dr Paul Gooren, LL.M. (Chicago)
Partner
Berlin
Gerd Stuhlmacher
Partner
Munich
Dr Steffen Gaber, LL.M. (Sydney)
Partner
Stuttgart
Dr Stephan Rippert LL.M.
Partner
Munich
Dr Björn Simon
Partner
Frankfurt a.M.
Dr Johannes Becker
Partner
Cologne
Dr Bela Jansen
Partner
Frankfurt a.M.
Katharina Müller-Ehrlichmann, LL.M. oec.
Partner
Cologne
Dr Annekatrin Veit
Partner
Munich
Dr Zacharias-Alexis Schneider, LL.B., LL.M.
Partner
Hanover
Dr Konrad Adenauer
Partner
Cologne
Jette Gustafsson, LL.M. (Boston)
Partner
Hamburg
Dr Johannes Teichmann
Partner
Frankfurt a.M.
Dr Andreas Vath
Partner
Munich
Oliver Köhler
Partner
Frankfurt a.M.
Marx Dauth, LL.M.
Partner
Cologne
Dr Anika Wendelstein
Partner
Stuttgart
Dr David von Saucken, MJur (Oxon)
Partner
Berlin, London
Georg Scherpf
Partner
Hamburg
Lars Bollensen
Partner
Hamburg
Dr Markus Sengpiel
Managing Partner
Cologne
Elisabeth Lepique
Managing Partner
Cologne