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Contact:

Dear Dr Kühn, it is time to thank you for the work you have now completed! You really stood by me at all times as an outstanding legal advisor and coach, always gave me valuable tips and advice and always kept a cool head even in the most difficult situations. Despite the length of the proceedings over more than 4 years, you were always fully committed to my case and got me through the proceedings in a factual and competent manner. Therefore, once again, my heartfelt thanks!

Christian Fischer, Frankfurt

Dr Kühn advised us on a family matter. His extraordinarily competent and highly professional work, coupled with a truly outstanding empathy for our needs and wishes, gave us the certainty at all times that we were in the very best hands. We will undoubtedly turn to him again for any future concerns.

Ralf Bends, Cologne

Thanks to the very professional support offered by Dr Born and Dr Kühn we, together with all shareholders, were able to develop a great family charter for the future of our company. We really felt understood by the two mediators and liked their pleasant way of dealing with things.

Sebastian Dahlke, managing shareholder of Hermetic

I would like to thank Dr Kühn for the result achieved in this complex and time-consuming case (approx. two and a half years!), for his commitment and also for the successful conclusion of the compulsory portion case.
Throughout the entire duration of both matters, I was always very kindly looked after and informed by him and his team.

Marie H.

Dr Kühn accompanied us in the family succession planning. We thank him very much for the comprehensive advice and support, he really did a great job. And it is very reassuring that he is "there" if it should become necessary.

Dr Andreas Lauffs, Berlin

Dr. Michael Kühn

Partner, Certified specialist for inheritance law, CP lawyer, cert. mediator (Heidelberg University), cert. executor of wills (AGT)

Since 2006, Dr. Michael Kühn has been advising and assisting family-owned companies and affluent individuals in all aspects of succession and asset protection. He specialises in accessions, inheritance and inheritance tax law as well as in the associated areas of foundation, corporate and family law. His work also involves developing tax efficient wills and transfer contracts as well as providing legal guidance in the execution of marriage contracts. In the context of preparing larger and more complex asset transfers, he oversees the corporate law-related aspects of restructuring processes and takes care of process control. In inheritance cases, Michael Kühn acts as a litigator in court proceedings, for example in the case of disputes over the statutory share. In 2013, Michael Kühn completed mediation training at the Heidelberg Institute for Mediation. Since then, he has acted as a legal mediator for internal family conflict prevention, also in matters unrelated to issues of succession, and in the area of family governance and family strategy. In inheritance disputes, he offers inheritance mediation as an alternative to resolution via the courts. He regularly holds lectures and publishes on the latest developments in corporate succession and estate planning. Since 2014 he has, inter alia, become one of the editors of the prestigious Handbuch der Familienunternehmen (Manual for Family-Owned Companies) (Dr. Otto Schmidt Publishing House). 2022, Dr Kühn was granted the authority by the Bar Association Frankfurt am Main to use the title "Certified Specialist for Inheritance Law" on the basis of his proven special theoretical knowledge and practical experience.

Practice areas
  • Corporate Succession and Estate Planning
  • Mediation-based succession consulting services
  • Inheritance law – formulation, litigation and mediation
  • Corporate law
  • Contract law, in particular planning and design of anticipated inheritance
  • Tax law, in particular inheritance and accessions tax law
  • Family governance and family strategy, family constitutions
Vita
Other activities and memberships
  • Member of the Deutsche Vereinigung für Erbrecht und Vermögensnachfolge e. V. (DVEV) (German Association for Inheritance Law and Estate Planning)
  • Member of the Arbeitsgemeinschaft Erbrecht des Deutschen Anwaltsvereins (Working Group on Inheritance Law of the German Bar Association)
  • Associated member of the Bundes-Arbeitsgemeinschaft für Familien-Mediation e.V. (Federal Working Group on Family Mediation)
  • Member of the Arbeitsgemeinschaft Mediation des Deutschen Anwaltsvereins (Working Group on Mediation of the German Bar Association)
  • Member of the board of Internationales Familienzentrum e.V. (International Family Centre association)
  • Member of the Arbeitsgemeinschaft Testamentvollstreckung und Vermögenssorge e. V. (AGT) (Working Group for the Execution of Wills and the Care of Property)
Publications
  • Corona: Erste Lehren für Familienunternehmen, in: Sonderbeilage Familienvermögen zum wir-Magazin, Ausgabe 3/2020, https://www.wirmagazin.de/gastbeitraege/corona-erste-lehren-fuer-familienunternehmen-1292731/
  • Interviewbeitrag in Lüdke, „Kommunikation im Krisenmodus“, Die Unternehmervertrauten, 02/2020, S. 5
  • Minderjährige Gesellschafter in: Beckmann, Ralph/Brost, Heike/Faust, Martin (Hrsg.), Unternehmensnachfolge im Mittelstand, 4. Auflage Frankfurt 2017
  • Entgeltliche familieninterne Nachfolge - Rechtliche und steuerliche Fragestellungen in Beckmann, Ralph/Brost, Heike/Faust, Martin (Hrsg.), Unternehmensnachfolge im Mittelstand, 4. Auflage Frankfurt 2017 (gemeinsam mit Susanne Weigenand)
  • Schäubles „Regel der Klugheit“ in: Unternehmer Edition, Spezial Steuern & Recht, Februar 2016, S. 22/23
  • Säumniszuschläge und Vollstreckungskosten auf die Erbschaftsteuerschuld des Vorerben sind keine außerordentlichen Lasten im Sinne des § 2126 BGB - Anmerkung zum Urteil OLG Frankfurt/Main v. 25.06.2015 – 16 U 193/14, ZErb 1/2016, S. 25 – 28
  • Endspurtstimmung bei der Erbschaftsteuer, Offenbacher Wirtschaft 12/2015 01/2016, S. 8f.
  • Keine Rechtssicherheit bei der Erbschaftsteuer – Rückwirkungszwang für Berlin, ZErb 3/2015, S.83-87
  • Was ist eigentlich „groß“ und „exzessiv“? - Anmerkung zum Urteil des BVerfG v. 17.12.2014 zur Erbschaftsteuer, FR 2015, S. 186 – 188 (gemeinsam mit Dr. Werner H. Born)
  • Gestaltung der erbfallbezogenen Unternehmensnachfolge in: Deutsches wissenschaftliches Institut der Steuerberater e. V. (Hrsg.), Handbuch Familienunternehmen, Co-Autor seit 45. Ergänzungslieferung 2014
  • Schutzschild Familieninteresse: Die Mediationsanaloge Nachfolgeberatung (gemeinsam mit Dr. Werner H. Born) in FAMILY RISK OFFICE - Vermögensschutz im Finanz-, Human- und Sozialvermögen, FERI 2014
  • Entgeltliche familieninterne Nachfolge - Rechtliche und steuerliche Fragestellungen in Beckmann, Ralph/Brost, Heike/Faust, Martin (Hrsg.), Unternehmensnachfolge im Mittelstand, 3. Auflage Frankfurt 2012
  • Erbschaftsteuerpflicht "durch die Hintertür" - mindert die über Kreuz abgeschlossene Lebensversicherung den Versorgungsfreibetrag?“, ZErb 7/2012, S. 177 - 180
  • „...übertrage ich im Wege der vorweggenommenen Erbfolge...“ - Erbrechtliche Auslegungsrisiken einer Paraphrase, ZErb 11/2010, S. 320 - 325
  • Entgeltliche Amtsbeendigungsvereinbarungen bei Dauertestamentsvollstreckung, ZErb 5/2009, S. 140 - 145
  • Unilaterale präventive Gewaltanwendung - Eine Untersuchung zur 'präventiven Selbstverteidigung' im Völkerrecht, 2009

Plans, dreams, goals

 

I lost my heart to Scotland during my studies abroad and discovered sailing through a friend from the Round Table. My dream is a combination of these two passions: sailing from Barra Head to the Butt of Lewis and back, the circumnavigation of the Outer Hebrides.

 

Contact:

Dear Dr Kühn, it is time to thank you for the work you have now completed! You really stood by me at all times as an outstanding legal advisor and coach, always gave me valuable tips and advice and always kept a cool head even in the most difficult situations. Despite the length of the proceedings over more than 4 years, you were always fully committed to my case and got me through the proceedings in a factual and competent manner. Therefore, once again, my heartfelt thanks!

Christian Fischer, Frankfurt

Dr Kühn advised us on a family matter. His extraordinarily competent and highly professional work, coupled with a truly outstanding empathy for our needs and wishes, gave us the certainty at all times that we were in the very best hands. We will undoubtedly turn to him again for any future concerns.

Ralf Bends, Cologne

Thanks to the very professional support offered by Dr Born and Dr Kühn we, together with all shareholders, were able to develop a great family charter for the future of our company. We really felt understood by the two mediators and liked their pleasant way of dealing with things.

Sebastian Dahlke, managing shareholder of Hermetic

I would like to thank Dr Kühn for the result achieved in this complex and time-consuming case (approx. two and a half years!), for his commitment and also for the successful conclusion of the compulsory portion case.
Throughout the entire duration of both matters, I was always very kindly looked after and informed by him and his team.

Marie H.

Dr Kühn accompanied us in the family succession planning. We thank him very much for the comprehensive advice and support, he really did a great job. And it is very reassuring that he is "there" if it should become necessary.