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 2025: 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
Dr Thomas Schwieters
Associate
Hanover
Dr Jana Karras
Associate
Leipzig
Lukas Erdmann
Associate
Berlin
Selin Sahin
Associate
Dusseldorf
Luca Thönes, LL.M. (Miami)
Senior Legal Consultant
Hamburg
Lars Bollensen
Partner
Hamburg
Timo Reckert
Associate
Hanover
Georg Scherpf
Partner
Hamburg
Nina Klünker, LL.M. (KCL)
Associate
Berlin
Robert Schindler
Counsel
Essen
Dr Christopher Borho
Associate
Stuttgart
Dr David von Saucken, MJur (Oxon)
Partner
Berlin, London
Jolanda Fiss
Associate
Hanover
Dr Jan-Lukas Henkst
Associate
Dusseldorf
Małgorzata Albe, LL.M.
Junior Consultant
Leipzig
Dr Anika Wendelstein
Partner
Stuttgart
Konrad Prokop, LL.M.
Associate
Frankfurt a.M.
Tillmann Kamp
Associate
Cologne
Severin Uhsler
Associate
Munich
Arne Stumpe
Associate
Hamburg
Marie Hoster, LL.B.
Associate
Essen, Dusseldorf
Julian Wantzen, LL.M. (Wellington)
Associate
Frankfurt a.M.
Marx Dauth, LL.M.
Partner
Cologne
Tim Holenburg
Consultant
Hanover
Daniel Hilmer
Associate
Hamburg
Oliver Köhler
Counsel
Frankfurt a.M.
Daniel Kalayjian, LL.B.
Associate
Frankfurt a.M.
Lida Karra
Associate
Frankfurt a.M.
Isabel Hoyer
Associate
Frankfurt a.M.
Hannah-Laura Schütte
Senior Associate
Stuttgart, Dusseldorf
Sabrina Aurnhammer
Associate
Munich
Julia Walther
Associate
Leipzig
Yelena Bade
Senior Associate
Dusseldorf
Leif Dustin Schneider
Counsel
Ho Chi Minh City
David Nückel
Associate
Dusseldorf
Jade Timmermann, LL.M. (London)
Associate
Leipzig
Dr Andreas Meyer-Landrut
Of Counsel
Dusseldorf
Jan Spiering, LL.M. Taxation
Associate
Hanover
Quirin Wedel, LL.M. (London)
Associate
Hamburg
Dr Delia Jusciak
Associate
Leipzig
Jacqueline Dutz
Associate
Leipzig
Dr Valerie Blettenberg
Associate
Munich
Tarik Bilici, LL.M.
Junior Consultant
Dusseldorf
Mike Hillers
Associate
Hanover
Leonie Herwarth von Bittenfeld, LL.B., M.A.
Senior Associate
Frankfurt a.M.
Ahmed Zoughbi
Associate
Dusseldorf
Denis Miller
Associate
Berlin
Alexandra Gebauer
Associate
Munich
Artur Winkler
Counsel
Hamburg
Dr Andreas Vath
Partner
Munich
Dennis Gerdes
Senior Consultant
Hamburg
Dr.iur. Andreas Knaul, LL.M. diap (ENA)
Berlin
Rebecca Romig
Counsel
Frankfurt a.M.
Dr Johannes Teichmann
Partner
Frankfurt a.M.
Henrik Fischer
Associate
Leipzig
Simon Wickel
Associate
Dusseldorf
Fabien Benjamin Wehner, LL.M. (Stellenbosch)
Associate
Stuttgart
Lilith Boos
Associate
Dusseldorf
Michael Pfeiffer
Associate
Hamburg
Dominika Peter
Associate
Berlin
Oliver Zaruba
Associate
Frankfurt a.M.
Roberto Pirschel
Senior Associate
Leipzig
Jette Gustafsson, LL.M. (Boston)
Partner
Hamburg
Maryana Slyusarchuk
Associate
Frankfurt a.M.
Lutz Keller
Senior Associate
Cologne
Felix Hielscher
Senior Associate
Stuttgart
Mee Foo Moh
Of Counsel
Singapore
Sophie Schulz
Associate
Leipzig
Vanessa Meireles Schilling, LL.M. (Geneva MIDS)
Senior Associate
Hamburg
Benedikt Stücker
Senior Associate
Hanover
Dr Konrad Adenauer
Partner
Cologne
Marco-Marcel Niebuhr
Senior Associate
Hanover
Dr Zacharias-Alexis Schneider, LL.B., LL.M.
Partner
Hanover
Dr Annekatrin Veit
Partner
Munich
Pauline Müller
Senior Associate
Dusseldorf
Katharina Müller-Ehrlichmann, LL.M. oec.
Partner
Cologne
Jan Zimmer
Senior Associate
Singapore
Dr Bela Jansen
Partner
Frankfurt a.M.
Caroline Risse
Senior Associate
Berlin
Anna-Sophia Riebeling
Senior Associate
Frankfurt a.M.
Dr Johannes Becker
Counsel
Cologne
Jan-Christian Schmid
Senior Associate
Leipzig, Hamburg
Jens Kaiser
Senior Associate
Leipzig
Dr Björn Simon
Partner
Frankfurt a.M.
Dr Stephan Rippert LL.M.
Partner
Munich
Dr Pia Rademaker, LL.M.
Senior Associate
Munich
Philipp Kropatscheck Nguyen, LL.M.
Of Counsel
Singapore
Gerd Stuhlmacher
Partner
Munich
Dr Paul Gooren, LL.M. (Chicago)
Partner
Berlin
Dr Rut Herten-Koch, M.A.
Partner
Berlin
Dr Sandra Bausch
Senior Associate
Stuttgart
Julian Monden
Senior Associate
Hanover
Volkan Top
Senior Associate
Hamburg
Pascal Brinkmann, LL.B. (London), LL.M. (Stellenbosch)
Partner
Kuala Lumpur
Dr Sebastian Felix Janka, LL.M. (Stellenbosch)
Partner
Munich
Cosima Flock
Counsel
Dusseldorf
David Wölting
Senior Associate
Dusseldorf
Christoph Schnoor
Senior Associate
Hamburg
Philipp Kersting
Partner
Jakarta
Dr Michael Ebert
Counsel
Stuttgart
Dr Frank Seidel
Counsel
Frankfurt a.M.
David Martiny
Partner
Singapore
Dr Borbála Dux-Wenzel, LL.M.
Partner
Cologne
Marc Urlichs
Counsel
Dusseldorf
Dr Michael Bormann
Partner
Dusseldorf
Christian Brauns
Counsel
Stuttgart
Martin Zackor, LL.M. (UCD)
Counsel
Frankfurt a.M.
Benedikt Rechner
Counsel
Berlin
Elena Recklin
Counsel
Frankfurt a.M.
Jenny Tsynn
Senior Associate
Leipzig
Dr Frederic Tewes
Senior Associate
Dusseldorf
Maxim Oertel
Senior Associate
Berlin
Stephanie Quaß
Senior Associate
Frankfurt a.M.
Dr Christian Horn, LL.M. (Tulane)
Partner
Berlin
Katharina Klenk-Wernitzki, Dipl. Reg.-Wiss
Partner
Berlin, Cologne
Prof. Christian Zanner
Partner
Berlin
Raffaela Hauenstein
Associate
Munich
Daniel Naumann
Partner
Leipzig
Dr Martin Fleckenstein
Partner
Berlin
Prof. Dr Tobias Leidinger
Partner
Dusseldorf
Ramona Hubracht, LL.M. Taxation
Counsel
Frankfurt a.M.
Ekkehard Hübel
Counsel
Hamburg
Tim Rauschning
Partner
Hamburg
Dr Sabrina Desens
Partner
Leipzig
Lena-Annika Kauer
Senior Associate
Hamburg
Wolfgang Liebau
Counsel
Dusseldorf
Dr Eckart Petzold
Partner
Dusseldorf
Dr Axel Mühl
Partner
Stuttgart
Ole-Jochen Melchior
Partner
Essen
Andreas Mally
Counsel
Leipzig
Dr Mathias Mailänder
Counsel
Hamburg
Ulf-Dieter Pape
Partner
Hanover
Elisabeth Lepique
Managing Partner
Cologne
Dr Ulrich Philippi
Partner
Stuttgart
Dr Thomas Kuhnle
Partner
Stuttgart, London
Christiane Kühn, LL.M. (Hong Kong)
Partner
Munich
Jens Röhrbein
Partner
Hanover
Dr Martin Kolmhuber
Counsel
Cologne
Karsten Köhler
Partner
Leipzig
Dr Klaus Schaffner
Partner
Leipzig
Christoph Schauenburg, LL.M. (London)
Partner
Frankfurt a.M.
Dr Stefan Kobes
Partner
Berlin
Dr Rolf Kobabe
Partner
Hamburg
Dr Wulff-Axel Schmidt
Partner
Frankfurt a.M.
Dr Andreas Kloyer
Partner
Frankfurt a.M., London
Paul Schreiner
Partner
Cologne, Essen
Dr Helmut Janssen, LL.M. (King's College London)
Partner
Brussels, Dusseldorf
Dr Guido Jansen
Partner
Dusseldorf
Dr Thomas Hufnagel
Partner
Singapore
Dr Benjamin Hub
Partner
Hamburg
Dr Maresa Hormes
Counsel
Essen
Jens-Uwe Heuer-James
Partner
Hanover
Dr Richard Happ
Partner
Hamburg
Dr Thomas Halberkamp
Partner
Hanover
Franz-Rudolf Groß, LL.M. (London)
Counsel
Dusseldorf
Prof Dr Florian Schulz M.B.A. (Nimbas)
Partner
Hamburg
Dr Stefan Galla
Partner
Essen
Dr Geert Johann Seelig
Partner
Hamburg
Dr Steffen Gaber, LL.M. (Sydney)
Partner
Stuttgart
Dr Markus Sengpiel
Managing Partner
Cologne
Carsten Andreas Senze
Partner
Stuttgart
Nicole Fröhlich
Partner
Frankfurt a.M.
Ulrich Siegemund
Of Counsel
Frankfurt a.M.
Dr Holger Stappert
Partner
Dusseldorf
Volker Steimle
Partner
Cologne
Ingo Erberich
Partner
Cologne
Dr Gernot-Rüdiger Engel
Partner
Hamburg
Dr Karl-Christian Stopp
Of Counsel
Leipzig
Guido Dornieden
Counsel
Cologne
Dr Maximilian Dorndorf
Partner
Essen
Klaus Thönißen, LL.M. (San Francisco)
Partner
Essen
Philipp Dietz, LL.M. (Edinburgh)
Partner
Cologne
Dr Kuuya Josef Chibanguza, LL.B.
Partner
Hanover
Dr Angelo Vallone
Partner
Dusseldorf
Bernhard Burkert, LL.M. (Stellenbosch)
Counsel
Berlin
Birgitta von Dresky
Partner
Singapore
Prof. Dr Robert von Steinau-Steinrück
Partner
Berlin
Dr Jürgen Bremer
Partner
Dusseldorf
Axel Braun
Partner
Cologne
Achim Braner
Partner
Frankfurt a.M.
Dr Andreas Blunk, MLE
Partner
Hanover
Anne Caroline Wegner, LL.M. (European University Institute)
Partner
Dusseldorf
Thomas Weidlich, LL.M. (Hull)
Partner
Cologne
Reinhard Willemsen
Partner
Munich, Cologne
Kerstin Belovitzer-Franz
Counsel
Stuttgart
Dr Carsten E. Beisheim
Partner
Dusseldorf
Dr Arndt Begemann
Of Counsel
Essen
Daniel Zintl
Partner
Leipzig
Dr Stephan Bausch, D.U.
Partner
Cologne
Dr Marcus Backes
Partner
Hamburg
Dr Stefan Altenschmidt, LL.M. (Nottingham)
Partner
Dusseldorf
Prof. Dr Hans-Georg Hahn
Of Counsel
Hanover
Hans-Christian Ackermann
Partner
Dusseldorf