{"id":4498,"date":"2026-01-24T19:03:11","date_gmt":"2026-01-24T18:03:11","guid":{"rendered":"https:\/\/staging.ut-lawyer.de\/about\/"},"modified":"2026-04-23T12:16:40","modified_gmt":"2026-04-23T10:16:40","slug":"about","status":"publish","type":"page","link":"https:\/\/unkelbach-tomczak.law\/en\/about\/","title":{"rendered":"Attorney specialising in German Tax&nbsp;Law"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n<h2 class=\"wp-block-heading has-large-font-size\">Legal advice with depth at the interface of tax and corporate law<\/h2>\n\n\n\n<p>I advise clients on legal mat\u00adters that are strong\u00adly influ\u00adenced by tax con\u00adsid\u00ader\u00ada\u00adtions and often involve more than one area of law.<br>A par\u00adtic\u00adu\u00adlar focus of my work lies at the inter\u00adface of tax law, cor\u00adpo\u00adrate law and cross-bor\u00adder matters.<\/p>\n\n\n\n<p>My advice is aimed at sit\u00adu\u00ada\u00adtions where an iso\u00adlat\u00aded legal assess\u00adment is not suf\u00adfi\u00adcient and where legal, tax and eco\u00adnom\u00adic aspects need to be con\u00adsid\u00adered together.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-top is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<figure class=\"wp-block-image size-full has-custom-border\" style=\"margin-top:10px\"><a href=\"https:\/\/unkelbach-tomczak.law\/wp-content\/uploads\/2026\/04\/sabine-unkelbach-rechtsanwaeltin-frankfurt-ueber-mich.webp\"><img loading=\"lazy\" decoding=\"async\" width=\"760\" height=\"1124\" src=\"https:\/\/unkelbach-tomczak.law\/wp-content\/uploads\/2026\/04\/sabine-unkelbach-rechtsanwaeltin-frankfurt-ueber-mich.webp\" alt=\"Sabine Unkelbach-Tomczak providing tax law consultation at her law firm in Frankfurt am Main\" class=\"wp-image-9967\" style=\"border-top-left-radius:6px;border-top-right-radius:6px;border-bottom-left-radius:6px;border-bottom-right-radius:6px\" srcset=\"https:\/\/unkelbach-tomczak.law\/wp-content\/uploads\/2026\/04\/sabine-unkelbach-rechtsanwaeltin-frankfurt-ueber-mich.webp 760w, https:\/\/unkelbach-tomczak.law\/wp-content\/uploads\/2026\/04\/sabine-unkelbach-rechtsanwaeltin-frankfurt-ueber-mich-203x300.webp 203w, https:\/\/unkelbach-tomczak.law\/wp-content\/uploads\/2026\/04\/sabine-unkelbach-rechtsanwaeltin-frankfurt-ueber-mich-692x1024.webp 692w\" sizes=\"auto, (max-width: 760px) 100vw, 760px\"><\/a><\/figure>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Professional background<\/h2>\n\n\n\n<p>My pro\u00adfes\u00adsion\u00adal train\u00ading and expe\u00adri\u00adence have been shaped at an ear\u00adly stage by work at the inter\u00adface of law and eco\u00adnom\u00adics.<br>For sev\u00ader\u00adal years, I worked as in-house coun\u00adsel at an audit and tax advi\u00adso\u00adry firm, coop\u00ader\u00adat\u00ading close\u00adly with tax advis\u00aders and audi\u00adtors on com\u00adplex matters.&nbsp;<\/p>\n\n\n\n<p>This back\u00adground con\u00adtin\u00adues to shape my approach today:<br>legal solu\u00adtions must not only be for\u00admal\u00adly sound, but also tax-com\u00adpli\u00adant and eco\u00adnom\u00adi\u00adcal\u00adly viable.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Approach and professional attitude<\/h2>\n\n\n\n<p>I am not a lawyer for quick answers to com\u00adplex ques\u00adtions.<br>Instead, I work through mat\u00adters in a struc\u00adtured man\u00adner, analyse the rel\u00ade\u00advant legal and tax frame\u00adwork and devel\u00adop solu\u00adtions designed to stand the test of&nbsp;time.&nbsp;<\/p>\n\n\n\n<p>My work is char\u00adac\u00adterised in par\u00adtic\u00adu\u00adlar&nbsp;by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>care\u00adful legal analy\u00adsis rather than gen\u00ader\u00adal assessments<\/li>\n\n\n\n<li>clear legal structuring<\/li>\n\n\n\n<li>trans\u00adpar\u00adent com\u00admu\u00adni\u00adca\u00adtion regard\u00ading options and limitations<\/li>\n<\/ul>\n\n\n\n<p>This approach requires time and depth, but it forms the basis for reli\u00adable and sus\u00adtain\u00adable results.&nbsp;<\/p>\n\n\n\n<p>An overview of my core areas of prac\u00adtice is avail\u00adable under <strong><a href=\"https:\/\/unkelbach-tomczak.law\/en\/areas-of-practice\/\" data-type=\"page\" data-id=\"4484\">Prac\u00adtice Areas<\/a><\/strong>.<\/p>\n\n\n\n<p>For many years, I have reg\u00adu\u00adlar\u00adly con\u00adtributed to the Ger\u00adman tax law jour\u00adnal <em>Steuer\u00adan\u00adwalts\u00admagazin<\/em>. A selec\u00adtion of these con\u00adtri\u00adbu\u00adtions can be found under <strong><a href=\"https:\/\/unkelbach-tomczak.law\/en\/insights\/publications\/\" data-type=\"page\" data-id=\"4881\">Pub\u00adli\u00adca\u00adtions<\/a><\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Company law advice \u2013 with and without tax implications<\/h2>\n\n\n\n<p>I advise clients on cor\u00adpo\u00adrate law mat\u00adters, both with and with\u00adout a focus on tax issues. This includes, among oth\u00ader things, cor\u00adpo\u00adrate law start-ups, cor\u00adpo\u00adrate restruc\u00adtur\u00ading, share\u00adhold\u00ader issues, and the liq\u00adui\u00adda\u00adtion and dis\u00adso\u00adlu\u00adtion of companies.&nbsp;<\/p>\n\n\n\n<p>Even for start-ups with no direct tax impli\u00adca\u00adtions, I believe it is impor\u00adtant to have a legal\u00adly sound struc\u00adture. Issues such as lia\u00adbil\u00adi\u00adty, inter\u00adnal organ\u00adi\u00adsa\u00adtion and sep\u00ada\u00adra\u00adtion sce\u00adnar\u00adios should be con\u00adsid\u00adered at an ear\u00adly stage in order to avoid con\u00adflicts and stress lat\u00ader&nbsp;on.&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Cooperation with tax advisers<\/h2>\n\n\n\n<p>A sub\u00adstan\u00adtial part of my work involves close coop\u00ader\u00ada\u00adtion with tax advis\u00aders.<br>I do not see myself as a com\u00adpeti\u00adtor, but as a com\u00adple\u00admen\u00adtary legal adviser.&nbsp;<\/p>\n\n\n\n<p>I am often involved where tax con\u00adcepts require legal imple\u00admen\u00adta\u00adtion or where the cor\u00adpo\u00adrate law impli\u00adca\u00adtions of tax-dri\u00adven mea\u00adsures need to be exam\u00adined in more depth. This includes, among oth\u00ader things, the legal review of tax assess\u00adments, nego\u00adti\u00ada\u00adtions with the tax office, appeal pro\u00adceed\u00adings and fis\u00adcal court proceedings.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">International matters<\/h2>\n\n\n\n<p>Over recent years, cross-bor\u00adder mat\u00adters have become increas\u00ading\u00adly rel\u00ade\u00advant.<br>Relo\u00adca\u00adtion, inter\u00adna\u00adtion\u00adal share\u00adhold\u00adings or for\u00adeign assets fre\u00adquent\u00adly raise legal and tax ques\u00adtions that require care\u00adful coordination.&nbsp;<\/p>\n\n\n\n<p>I advise on mat\u00adters with an inter\u00adna\u00adtion\u00adal dimen\u00adsion and, where appro\u00adpri\u00adate, work togeth\u00ader with for\u00adeign advis\u00aders to ensure that juris\u00addic\u00adtion-spe\u00adcif\u00adic aspects are prop\u00ader\u00adly tak\u00aden into account.&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Interdisciplinary Perspective \u2013 Personally Led<\/h2>\n\n\n\n<p>I delib\u00ader\u00adate\u00adly prac\u00adtise with\u00adin a lean and inde\u00adpen\u00addent struc\u00adture.<br>This ensures focused, direct and strate\u00adgi\u00adcal\u00adly dri\u00adven legal advice.<\/p>\n\n\n\n<p>In com\u00adplex com\u00admer\u00adcial or tax-dri\u00adven mat\u00adters, I involve care\u00adful\u00adly select\u00aded spe\u00adcial\u00adists with whom I main\u00adtain long-stand\u00ading pro\u00adfes\u00adsion\u00adal relationships.<\/p>\n\n\n\n<p>Strate\u00adgic direc\u00adtion, com\u00admu\u00adni\u00adca\u00adtion and over\u00adall respon\u00adsi\u00adbil\u00adi\u00adty for each man\u00addate remain with me at all&nbsp;times.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Location and cooperation<\/h2>\n\n\n\n<p>My law office is based in Frank\u00adfurt am Main. The loca\u00adtion reflects pro\u00adfes\u00adsion\u00adal stan\u00addards and close prox\u00adim\u00adi\u00adty to eco\u00adnom\u00adic and inter\u00adna\u00adtion\u00adal mat\u00adters, rather than a region\u00adal lim\u00adi\u00adta\u00adtion of my practice.<\/p>\n\n\n\n<p>Many man\u00addates are han\u00addled inde\u00adpen\u00addent\u00adly of my clients\u2019 location.&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-18a39d09 wp-block-group-is-layout-constrained\" style=\"background-color:#f3f5fb;padding-top:24px;padding-right:24px;padding-bottom:24px;padding-left:24px\">\n<h2 class=\"wp-block-heading\">Curriculum Vitae and Qualifications<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<p>Sabine Unkel\u00adbach-Tom\u00adczak is admit\u00adted to the Ger\u00adman bar as a <em>Recht\u00adsan\u00adw\u00e4ltin<\/em> and holds the title <em>Fachan\u00adw\u00e4ltin f\u00fcr Steuer\u00adrecht<\/em>, a spe\u00adcial\u00adist cer\u00adti\u00adfi\u00adca\u00adtion in tax law award\u00aded by the Ger\u00adman bar asso\u00adci\u00ada\u00adtion for proven exper\u00adtise and exten\u00adsive pro\u00adfes\u00adsion\u00adal expe\u00adri\u00adence in this&nbsp;field.<\/p>\n\n\n\n<p>She is a mem\u00adber of sev\u00ader\u00adal pro\u00adfes\u00adsion\u00adal asso\u00adci\u00ada\u00adtions in the field of tax law and reg\u00adu\u00adlar\u00adly con\u00adtributes to pro\u00adfes\u00adsion\u00adal publications.<\/p>\n\n\n\n<p><strong>Admis\u00adsion<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Admit\u00adted to the Ger\u00adman Bar since&nbsp;1994<\/li>\n\n\n\n<li>Cer\u00adti\u00adfied Spe\u00adcial\u00adist Lawyer for Tax Law (<em>Fachan\u00adw\u00e4ltin f\u00fcr Steuer\u00adrecht<\/em>) since&nbsp;2000<\/li>\n\n\n\n<li>Mem\u00adber of the Frank\u00adfurt am Main Bar Association<\/li>\n<\/ul>\n\n\n\n<p><strong>Lan\u00adguages<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00adman<\/li>\n\n\n\n<li>Eng\u00adlish<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n<p><strong>Pro\u00adfes\u00adsion\u00adal Back\u00adground (select\u00aded)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legal depart\u00adment of an audit\u00ading and tax advi\u00adso\u00adry&nbsp;firm<\/li>\n\n\n\n<li>Gen\u00ader\u00adal Coun\u00adsel and autho\u00adrised sig\u00adna\u00adto\u00adry of an audit\u00ading and tax advi\u00adso\u00adry&nbsp;firm<\/li>\n\n\n\n<li>Legal advis\u00ader in the legal depart\u00adment of an inter\u00adna\u00adtion\u00adal\u00adly oper\u00adat\u00ading <span class=\"caps\">US<\/span> man\u00adage\u00adment con\u00adsult\u00ading&nbsp;firm<\/li>\n\n\n\n<li>Self-employed attor\u00adney advis\u00ading nation\u00adal and inter\u00adna\u00adtion\u00adal clients since&nbsp;1999<\/li>\n\n\n\n<li>Lec\u00adtur\u00ader in tax law (2014\u20132024)<\/li>\n\n\n\n<li>Part\u00adner at <span class=\"caps\">LSV<\/span> Recht\u00adsan\u00adwalts GmbH (2008\u20132025)<\/li>\n<\/ul>\n\n\n\n<p><strong>Pro\u00adfes\u00adsion\u00adal Engage\u00adment <span class=\"amp\">&amp;<\/span> Mem\u00adber\u00adships (select\u00aded)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00adman Bar Asso\u00adci\u00ada\u00adtion (<em>Deutsch\u00ader Anwaltvere\u00adin \u2013 <span class=\"caps\">DAV<\/span><\/em>)<\/li>\n\n\n\n<li>Tax Law Prac\u00adtice Group of the Ger\u00adman Bar Asso\u00adci\u00ada\u00adtion (<span class=\"caps\">DAV<\/span>)<\/li>\n\n\n\n<li>Exec\u00adu\u00adtive Com\u00admit\u00adtee Mem\u00adber, Tax Law Prac\u00adtice Group, Ger\u00adman Bar Asso\u00adci\u00ada\u00adtion (<span class=\"caps\">DAV<\/span>) (since 2006)<\/li>\n\n\n\n<li>Mem\u00adber of the Advi\u00adso\u00adry Board on Inter\u00adna\u00adtion\u00adal Tax Law, Steuer\u00adan\u00adwalts\u00admagazin (<span class=\"caps\">SAM<\/span>) (since 2001)<\/li>\n\n\n\n<li>Advi\u00adso\u00adry Board for Tax Law at <span class=\"caps\">HERA<\/span> Fort\u00adbil\u00addungs&nbsp;GmbH<\/li>\n\n\n\n<li><span class=\"caps\">ADVOC<\/span> Inter\u00adna\u00adtion\u00adal Net\u00adwork of Inde\u00adpen\u00addent Law Firms (2011\u20132025)<\/li>\n\n\n\n<li><span class=\"caps\">ADVOC<\/span> Europe Ltd. (Unit\u00aded King\u00addom), Mem\u00adber of the Man\u00adage\u00adment Board <br>(2016\u20132022)<\/li>\n\n\n\n<li><span class=\"caps\">ADVOC<\/span> Head of the Tax Law Prac\u00adtice Group (2014\u20132025)<\/li>\n<\/ul>\n\n\n\n<p><strong>Pub\u00adli\u00adca\u00adtions<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reg\u00adu\u00adlar con\u00adtrib\u00adu\u00adtor to the <em>Steuer\u00adan\u00adwalts\u00admagazin (<span class=\"caps\">SAM<\/span>)<\/em> since&nbsp;2001<\/li>\n\n\n\n<li>A selec\u00adtion of pub\u00adli\u00adca\u00adtions is avail\u00adable in the sec\u00adtion \u201c<a href=\"https:\/\/unkelbach-tomczak.law\/en\/insights\/publications\/\" data-type=\"page\" data-id=\"4881\">Insights<\/a>\u201d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Scope of my advice<\/h2>\n\n\n\n<p>My advice is par\u00adtic\u00adu\u00adlar\u00adly suit\u00adable for clients:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>whose mat\u00adters involve com\u00adplex tax-relat\u00aded legal issues<\/li>\n\n\n\n<li>where sev\u00ader\u00adal areas of law are close\u00adly interlinked<\/li>\n\n\n\n<li>who are already receiv\u00ading tax advice and require com\u00adple\u00admen\u00adtary legal support<\/li>\n<\/ul>\n\n\n\n<p>Mat\u00adters lim\u00adit\u00aded to short-term, iso\u00adlat\u00aded ques\u00adtions or requir\u00ading a rapid assess\u00adment with\u00adout in-depth analy\u00adsis are gen\u00ader\u00adal\u00adly out\u00adside the scope of my practice.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Initial orientation<\/h2>\n\n\n\n<p>I am hap\u00adpy to <a href=\"https:\/\/unkelbach-tomczak.law\/en\/contact\/\" data-type=\"page\" data-id=\"4504\">pro\u00advide an ini\u00adtial, non-bind\u00ading assess\u00adment<\/a> to deter\u00admine whether legal sup\u00adport is appro\u00adpri\u00adate and to what extent. This <a href=\"https:\/\/unkelbach-tomczak.law\/en\/contact\/\" data-type=\"page\" data-id=\"4504\">ini\u00adtial assess\u00adment<\/a> serves as a first ori\u00aden\u00adta\u00adtion and does not replace com\u00adpre\u00adhen\u00adsive legal advice. Any in-depth review will be car\u00adried out on the basis of a sep\u00ada\u00adrate engagement.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/unkelbach-tomczak.law\/en\/contact\/\">Request an Ini\u00adtial Consultation<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Legal advice with depth at the inter\u00adface of tax and cor\u00adpo\u00adrate law I advise clients on legal mat\u00adters that are strong\u00adly influ\u00adenced by tax con\u00adsid\u00ader\u00ada\u00adtions and often involve more than one area of law.A par\u00adtic\u00adu\u00adlar focus of my work lies at the inter\u00adface of tax law, cor\u00adpo\u00adrate law and cross-bor\u00adder mat\u00adters. My advice is&nbsp;aimed&nbsp;[\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"Attorney specialising in German Tax Law | Frankfurt","_seopress_titles_desc":"Sabine Unkelbach-Tomczak is a German attorney specialising in tax law, advising on corporate and cross-border matters from Frankfurt.","_seopress_robots_index":"","wp_typography_post_enhancements_disabled":false,"iawp_total_views":9,"footnotes":""},"class_list":["post-4498","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/comments?post=4498"}],"version-history":[{"count":5,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4498\/revisions"}],"predecessor-version":[{"id":9994,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4498\/revisions\/9994"}],"wp:attachment":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/media?parent=4498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}