Dr. Michael Sommer – Partner

Michael Sommer's practice area comprises corporate law transactions as well as legal advice in relation to the succession of business enterprises and property. Another main practice area is the reorganization of companies (mergers, spin-offs, change of the legal entity), particularly the tax law aspects. His long years of experience in corporate law transactions is based on national M&A transactions. His legal advice in the succession to business enterprises comprises not only anticipated structuring, in particular the set-up of family pools of different legal forms (GbR, KG, GmbH & Co. KG, corporations) but also the conception of last will dispositions. Michael Sommer is executor of an estate comprising a medium-sized company.

After law studies in Munich Michael Sommer worked for two years for an auditing company before taking up his legal practice in Munich and passing his tax advisors exam in 1975.

Michael Sommer is the author of numerous publications in the fields of corporate law and tax law, amongst others the co-author of the "Münchner Handbuch des Gesellschaftsrechts", the Munich manual on corporate law, vol. 3 GmbH, 2nd. 3003, the author of the brochure "Die Gesellschaftsverträge der GmbH & Co. KG", the articles of association of the GmbH & Co. KG, 34 ed.2005, the co-author and co-editor of the manual "Unternehmensnachfolge", succesion to business enterprises, 2004, "Die Stiftung, zivilrechtliche Grundlagen und Besteuerung im In- und Ausland", the trust, civil law bases and taxation in Germany and abroad, 2004.

Taylor Wessing Practices

• Corporate
• Private Client
• Tax

Areas of Expertise

• Domicile and residence
• Employee benefits
• Family office
• Investment structures
• Joint ventures
• Mergers and acquisitions
• Private client tax planning
• Private equity and venture capital taxation
• Property and shareholding structuring
• Sport
• Trusts, settlements and foundations
• Wills, succession and inheritance