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Contact:

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

Sebastian Dahlke, managing shareholder of Hermetic
Dr. Michael Kühn
Partner, CP Lawyer, Certified Mediator (Heidelberg University), Certified 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).

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
  • 1996 - 2002 Law studies in Frankfurt am Main, Keele (Staffordshire) and Mainz
  • 2004 - 2006 Legal clerkship at the Higher Regional Court of Koblenz
  • 2006 Admitted to the German bar
  • 2006 Lawyer at RITTERSHAUS law firm
  • 2009 PhD (Dr. iur.) at Mainz University
  • 2010 Specialisation in inheritance law
  • 2013 Additional qualification as mediator at the Heidelberg Institute for Mediation
  • 2013 Partner of RITTERSHAUS law firm
  • 2017 Recognition as a certified mediator (Heidelberg University)
  • 2018 Additional qualification as „CP lawyer“ (Collaborative Praxis, similar to mediation)
  • 2019 Additional qualification as "Certified Executor of Wills (AGT)"
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
  • 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:

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