Dr. Henning Frase LL.M.

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  • US High School Graduate, Atlanta/USA
  • Law School at the universities of Bonn, Ferrara/Italy and Geneva/Switzerland
  • Alumnus of the German Economy Foundation (sdw)
  • Legal clerkship in Brussels and Milan
  • LL.M. oec., University of Cologne
  • Dr. iur. (summa cum laude) in corporate law, University of Augsburg
  • Admitted to the Bar in 2007, Tax Advisor 2010, Bar Certified Tax Attorney 2012
  • University lecturer in International Tax Law and Tax Procedural Law until 2014
  • 2007 Attorney with KPMG (Tax/Legal), Cologne
  • 2010 Attorney / Tax Advisor with Bird & Bird, Frankfurt
  • 2016 c· k· s· s  Partnership mbB
  • Active member International Fiscal Association (IFA)
  • International tax law, tax controversies
  • M&A, reorganizations, corporate law
  • Sector focus on software companies, but also traditional industries
  • Tax and corporate law of tax-exempted and public law entities
  • More than 50 contributions, in German and English language, to leading law journals and technical handbooks
  • VAT option in land purchase contracts, in: BeSt 2016, p. 25
  • Tax aspects of Bitcoins, incl. discussion of the related ECJ judgment C-264/14, in: Betriebs-Berater 2016, pg. 14 et seqq.
  • Amended VAT liability in cross-border B2C online transactions – Who bears the costs?, in: Betriebs-Berater 2015, p. 539

[1] not as meant by the PartGG

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