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State, Administration,
Public Undertakings

Our range of advisory
services

                Legal and Tax Advice | www.luther-lawfirm.com
State, Administration, Public Undertakings - Our range of advisory services Legal and Tax Advice | www.luther-lawfirm.com - LUTHER ...
State, Administration, Public Undertakings

The public sector and its undertakings participate in many different ways in economic life.
They are subject to special regulations as to their organisation and actions and place the
highest demands on competent legal advice. Luther can provide advice that hits the mark,
in all relevant areas of law.

As one of Germany’s largest commercial law firms, we benefit            tional law, municipal electoral law and direct democratic rights
from our colleagues’ extensive expertise, which we have used            to participate, for example, in the form of local petitions and
to put together a team of specialists to advise the public sector       local referendums, and municipal regulatory law.
in the relevant special fields. In particular, our Public Services
team has a wealth of experience in procedural law and in                Civil service law (and law governing
structuring transactions, gained from many years of practical           judges)
client work and from research and in-depth studies in the rele-
vant specialist areas of law. The members of the team colla-            The focus of our services is on the privatisation and reorganisa-
borate closely across locations and disciplines, which allows           tion of corporations and on matters related to the law governing
them to provide solutions from the entire range of public busi-         the status of civil servants (and judges), including their official
ness law, the law governing public security and order and all           assessment, advancement and legal actions brought by com-
special subjects. The result is efficient, tailor-made structuring      petitors, but also on advising employers in disciplinary procee-
solutions that hit the mark.                                            dings, as well as on other matters pertaining to civil service law.

Our clients include the federal government, the German                  Professional law, including professional
states, municipalities, and chambers, as well as their underta-         jurisdiction
kings. Luther advises them on the following issues:
                                                                        In this field of law, we concentrate in particular on the profes-
Municipal law and municipal business law                                sional laws and regulations applicable to physicians, dentists,
                                                                        psychotherapists, veterinarians and dispensing chemists, as
In the area of municipal law, we focus above all on municipal           well as to architects and engineers, providing both practical
business law, municipal levies law and municipal institutions           advice and representing our clients before professional and
law. We also give special consideration to municipal constitu-          administrative courts.

                                                  2 | Luther Rechtsanwaltsgesellschaft mbH
State, Administration, Public Undertakings - Our range of advisory services Legal and Tax Advice | www.luther-lawfirm.com - LUTHER ...
Organisation law                                                          advice). Our specialists are used to adopting an interdiscipli-
                                                                          nary approach with economic advisors and civil engineers in
We advise on all aspects of organisational law relating to other          order to devise and implement the right solution for each pro-
legal persons under public law, in particular, the legal relations of     ject.
professional associations and of universities and university hospi-
tals, and also on the law governing the status of university staff and    Environment, planning and regulatory law
on the corporation right of professors and university lecturers.
                                                                          In the area of public business law there will be a focus over the
State liability law                                                       next few years on issues relating to environment law. They are
                                                                          becoming increasingly more important to companies at each
In the area of state liability law, the focus is on official liability    stage of operations, but also in the context of construction and
and damages for breach of quasi-contractual and pre-contrac-              planning law. In industrialised countries, this is due to a gro-
tual special legal relations, for example, the duty to provide as-        wing environmental awareness, the capital market‘s demand
sistance, recourse claims, public compensation law, and expro-            for companies to undertake to protect the environment and as
priation and similar interventions.                                       a result of conflicts arising from the close coexistence of in-
                                                                          dustries and usage requiring protection. In addition to the
Police law and law governing public                                       above, climate change calls for radical changes in fossil fuel
security and order                                                        consumption while acceptance of technologies regarded as
                                                                          critical (such as nuclear power or CCS) is simultaneously de-
Special attention is given to general and special police law and          creasing. Agricultural land needs to be preserved for the pro-
the law governing public security and order, including the law            duction of food for a growing world population and also for the
relating to the right to assemble and hold events, which is cha-          production of renewable raw materials. The European Com-
racterised by its great relevance to the public.                          mission is, therefore, aspiring to reorganise the European
                                                                          economies into so-called „low carbon economies“.
Constitutional law and constitutional
procedural law                                                            On the one hand, these developments entail considerable
                                                                          risks for the companies concerned and a number of other
Administrative law with its wide array of special laws is inextri-        companies that specialise in or depend on the production and
cably linked with constitutional law. Constitutional law always           use of fossil energy (such as the oil industry, the air transport
plays at least a complementary role and is often even of para-            sector, car producers). On the other hand, considerable op-
mount importance. When working for our clients, we always                 portunities for companies offering environment protection pro-
bear in mind and give due consideration to these aspects, which           ducts and services are being created. This affects, in particu-
tend to be of a fundamental nature.                                       lar, the construction of energy efficient machines and
                                                                          equipment as well as the creation of plants for the production
Public private partnership                                                of renewable energy and also the real estate industry, insofar
                                                                          as it considerably reduces the real estate industry‘s energy
We support the public sector as well as investors, sponsors and           needs and replaces them with renewable energy. This can
banks in the design of public-private partnerships (PPPs). Lu-            also be advantageous for power plant manufacturers offering
ther has established a wealth of knowledge and competencies               combined heat and power as well as for the mass transport in
through the realisation of numerous PPP projects, particularly            local and long-distance rail traffic.
in building construction (new buildings, modifications, renovati-
on). Luther has been, and still is, involved in a multitude of pilot      Further areas of practice:
projects (schools, hospitals, town halls, public swimming pools,
penitentiaries, etc.) in Germany. Our factor of success when ad-          ■   Administrative procedural law and mediation
vising on PPP models lies in our interdisciplinary approach to            ■   Privatisations
consulting, which consolidates the necessary project-specific             ■   Gambling law
qualifications (calculation of profitability, financing recommen-         ■   Fiscal law
dations, civil engineering evaluation and support, legal and tax          ■   University law, including university medicine

                                                    Luther Rechtsanwaltsgesellschaft mbH | 3
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Your contacts in Berlin

                Dr Martin Fleckenstein

                Lawyer, Certified Specialist in Administrative Law, Partner
                Berlin
                T +49 30 52133 21110
                martin.fleckenstein@luther-lawfirm.com

                Dr Martin Fleckenstein studied law at the Universities of Göttingen and Freiburg i. Br.
                (Germany), where he was awarded his doctorate for a thesis on a legal history topic
                in 1991. Since his admission to the German Bar in 1987, he has worked as a lawyer
                and, since 1996, as a certified specialist in administrative law. He joined Luther as a
                partner in 2015, where he is now responsible for the area of public business law with
                a particular emphasis on public real estate and building law. Previously, he was the
                partner responsible for public business law at the Berlin offices of Hammonds (from
                2001 onwards) and SammlerUsinger (from 2009 onwards). Martin Fleckenstein is a
                visiting lecturer for public building law at the University of Münster (Germany) and a
                member of, inter alia, the Infrastructure, Urban Development and Construction Com-
                mittee (Fachausschuss Stadtentwicklung und Infrastruktur des Branchenausschus-
                ses Bau- und Immobilienwirtschaft) of the Berlin Chamber of Commerce and Indus-
                try (IHK) and of the Real Estate Working Group (Arbeitskreis Immobilienwirtschaft)
                of the Association of Berlin-based Merchants and Industrialists (Verein Berliner
                Kaufleute und Industrieller, VBKI). He lectures at professional events and regularly
                publishes articles in reference books and specialist journals on public building and
                public procurement law topics.

                 Area of practice

                Dr Martin Fleckenstein coordinates the practice area Real Estate & Infrastructure at
                Luther. He advises property companies, investors, builders and project developers,
                companies from the housing industry and their respective associations and also the
                public sector, including public sector companies, on all matters pertaining to public
                real estate and building law, in particular, zoning and planning law, including all rele-
                vant ancillary areas such as historical monument protection, road and environmen-
                tal law, special urban development law, as well as public, in particular municipal,
                business and procurement law. His services include advising on complex planning
                and permit procedures, the drafting and negotiation of (partly innovative) urban de-
                velopment contracts and neighbourhood agreements, as well as representing his
                clients in official procedures and administrative court proceedings. In addition, Mar-
                tin Fleckenstein is consulted as an expert within the context of legislative procedures
                and with regard to current legal policy issues.

                   4 | Luther Rechtsanwaltsgesellschaft mbH
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Your contacts in Berlin

                Dr Stefan Kobes

                Lawyer, Certified Specialist in Administrative Law, Partner, Location Head
                Berlin
                T +49 30 52133 0
                stefan.kobes@luther-lawfirm.com

                Dr Stefan Kobes studied law at the Universities of Kiel (Germany), Lausanne (Swit-
                zerland) and Freiburg i. Br. (Germany) and specialised in public law at the Freiburg
                Administrative Court (Germany), the German University of Administrative Sciences
                in Speyer (Germany), and the German Institute for Foreign Trade Taipei (Taiwan).
                From 1989 to 1992, he worked on his dissertation on an administrative law topic and
                was simultaneously working as a lawyer in public business law. From 1993 onwards,
                he advised the Directorate for Environmental Protection/Contaminated Sites at the
                German Federal Institute for Special Tasks Arising from Unification (BvS) where,
                before leaving, he headed a legal department consisting of a team of 10. Stefan
                Kobes joined Luther in 2000 and has been a partner in public business law since
                2001. He heads the practice group Environment & Planning Law, Regulatory.

                 Area of practice

                Dr Stefan Kobes advises on all matters pertaining to building planning and environ-
                mental law, in particular in the context of planning approval procedures, the prepa-
                ration of development plans, the enforcement of permits under building and immis-
                sion control law, the removal of contaminated sites and disposal of waste, emissions
                trading issues and the energy transition, as well as the obligation to maintain the
                required distances under major-accidents law. His clients include companies from
                energy-intensive industries, such as the ceramics, paper, and wood materials indus-
                tries. In addition, he acts as an advisor to builders, project developers, property
                owners, industrial associations and the public sector, in particular, corporations and
                institutions, federal enterprises and public utilities. Stefan Kobes is a member of the
                Environmental Committee of the Berlin Chamber of Commerce and Industry, of Ge-
                sellschaft für Umweltrecht (a German environmental law society), and of Ingenieur-
                technischer Verband für Altlastenmanagement und Flächenrecycling (ITVA) (a Ger-
                man association that is concerned with contaminated sites and the recycling of
                land). From 2003, he was for 15 years a member of the Secretariat of the “Working
                Group on Emissions Trading to Combat Greenhouse Gases” of the German Federal
                Ministry of the Environment, which worked on the introduction of emissions trading
                in Germany.

                   Luther Rechtsanwaltsgesellschaft mbH | 5
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Your contacts in Berlin

                Susanne Abraham

                Lawyer, Senior Associate
                Berlin
                T +49 30 52133 25586
                susanne.abraham@luther-lawfirm.com

                Susanne Abraham, who comes from near Berlin, studied law in Heidelberg (Germa-
                ny). After graduating from university, she initially worked as a substitute lecturer and
                coordinated the legal education of future lawyers at the university. Her legal training
                at the Higher Regional Court of Berlin (Germany) included working for the business
                division of the German Federal Foreign Office and for the public procurement law
                practice group of a large German law firm. Susanne Abraham gained her first prac-
                tical professional experience as a graduate in law in Moscow (Russia) and Tel Aviv
                (Israel). As a member of the legal department of a FinTech company, she dealt with
                issues such as financial market regulation, corporate compliance and how to esta-
                blish and finance a company. Susanne Abraham joined Luther’s Berlin office as a
                lawyer in September 2017 and works in Corporate/M&A.

                 Area of practice

                Working with the Corporate team in Berlin, Susanne Abraham advises on all matters
                pertaining to corporate law, from the formation of a company to transactions, also
                including legal disputes. In particular, she advises foreign companies when establis-
                hing branches, shareholders and managing directors on disputes between a compa-
                ny’s boards or other bodies, and heads of department and managers on how to or-
                ganise a business in a legally compliant manner.

                   6 | Luther Rechtsanwaltsgesellschaft mbH
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Your contacts in Berlin

                Marcus Bertz

                Lawyer, Dipl.-Verwaltungswirt (FH), Associate
                Berlin
                T +49 30 52133 21142
                marcus.bertz@luther-lawfirm.com

                Marcus Bertz successfully completed a degree programme with alternating work
                and study periods at Deutsche Rentenversicherung Bund in 2010. He then studied
                law at Freie Universität Berlin (Germany). His subsequent legal training at the Higher
                Regional Court of Berlin included working at the German Federal Ministry of Justice
                and Consumer Protection and at the German Federal Constitutional Court, amongst
                others. Marcus Bertz joined Luther as a lawyer in 2019.

                 Area of practice

                Marcus Bertz advises on all matters pertaining to individual and collective employ-
                ment law. This particularly includes dealing with questions arising in connection with
                the digitalisation of working environments. He further advises on company pension
                schemes, church employment law, and the law applicable to public employees who
                are subject to collective bargaining agreements.

                He additionally deals with all aspects of social security law and, among other things,
                assists clients in procedures to determine a person’s status for insurance purposes,
                in contribution procedures and in recourse proceedings.

                His services further include advising on the prospects of successfully proceeding
                against laws and judgements before the German Federal Constitutional Court. Mar-
                cus Bertz acts as a litigator before employment and social courts, civil courts and
                constitutional courts.

                   Luther Rechtsanwaltsgesellschaft mbH | 7
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Your contacts in Dusseldorf

                Dr Stefan Altenschmidt, LL.M. (Nottingham)

                Lawyer, Partner
                Dusseldorf
                T +49 211 5660 18737
                stefan.altenschmidt@luther-lawfirm.com

                Dr Stefan Altenschmidt studied law and social science at Ruhr University in Bochum
                (Germany), where, in 2001, he was awarded a doctorate for his thesis on issues
                concerning the Regional Parliament of North Rhine-Westphalia. In 2002, he com-
                pleted a four-month traineeship in the legal department of the Scottish Parliament in
                Edinburgh. In 2006, he received his LL.M. in Environmental, Planning and Regula-
                tory Law from Nottingham Law School. From 2003 to 2011, he worked for Fresh-
                fields Bruckhaus Deringer in the practice area public business law, most recently as
                Counsel. In 2008, he was seconded for four months to the London office of Fresh-
                fields. Stefan Altenschmidt has been a Partner in Luther‘s Dusseldorf office since
                May 2011 and is responsible for the practice area Public Business Law.

                 Area of practice

                Dr Stefan Altenschmidt specialises in Public Business Law. He advises companies
                and trade associations in particular on environmental and planning law, public ener-
                gy law, including energy tax law, mining law, space law, freedom of information law
                and climate protection and emissions trading law. He also appears on his clients’
                behalf at national administrative and constitutional courts and at the European Court
                of Justice and defends them in administrative fine and criminal cases. Stefan Alten-
                schmidt is a frequent lecturer at professional conventions and regularly publishes
                articles relating to environmental and energy law issues, including as co-author of
                the commentaries on the German Renewable Energy Act, Water Resources Act and
                Federal Immission Control Act from the Berliner Kommentare series and of the
                emissions trading compendium Praxishandbuch Emissionshandel, and as the co-
                editor of the compendium Praxishandbuch Green Building.

                   8 | Luther Rechtsanwaltsgesellschaft mbH
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Your contacts in Dusseldorf

                Prof. Dr Tobias Leidinger

                Lawyer, Certified Specialist in Administrative Law, Counsel
                Dusseldorf
                T +49 211 5660 25098
                tobias.leidinger@luther-lawfirm.com

                Prof. Dr Tobias Leidinger studied law at the Universities of Freiburg i. Br., Münster
                and Speyer (all Germany). He worked for several years as a research assistant at
                the Institute of Public Business Law of the University of Münster. In 1992, he recei-
                ved his doctorate for a thesis on a topic regarding Special Administrative Law. He
                has worked as a lawyer since 1995 and as a certified specialist in administrative law
                since 1999: until 1998, as a lawyer at Kapellmann & Partner in Dusseldorf (Germa-
                ny), a law firm that specialised in private and public building law and legal project
                management; from 1998 to 2012, as an in-house lawyer in a leading position in the
                energy industry (DAX 30 company), in various functions and different locations in
                Germany and abroad, focusing on energy, plant, environmental and regulatory law;
                and from 2012 to 2015, as a lawyer in the Dusseldorf office of Gleiss Lutz.

                Prof. Leidinger joined Luther in 2015 and has since advised clients on public busi-
                ness, planning and environmental law.

                Prof. Leidinger is an honorary professor at the Bochum Ruhr University (RUB) and,
                at the same time, the Director of the RUB Institute of Mining and Energy Law. He has
                (co-)authored various books and published specialist papers (among others, Leidin-
                ger, “Energieanlagenrecht” (Energy Plant Law), 2007; co-author of a commentary
                on the German Environmental Impact Assessment Act (UVPG), Hoppe/Beckmann/
                Kment (editors), 5th ed. 2018; co-author of “Praxishandbuch Netzplanung und Netz-
                ausbau“ (Practitioner’s Guide to Network Planning and Network Expansion), Pos-
                ser/Fassbender (editors), 2013; co-author of a commentary on the German Atomic
                Energy Act and Phasing Out Acts (“Atomrecht - Atomgesetz und Ausstiegsgeset-
                ze”), Frenz (editor), 2019).

                 Area of practice

                In light of his special industry knowledge and many years of experience acting as an
                advisor in and to industrial undertakings, Prof. Dr Tobias Leidinger advises compa-
                nies on public business law issues regarding energy, industrial plant, environmental,
                nuclear power, planning and waste management law. His clients include companies
                from the energy and network industry, the chemical and nuclear power industries,
                the manufacturing industry and the waste management industry. Based on his we-
                alth of experience in connection with the implementation of large infrastructure pro-
                jects, he also acts as a legal project and process manager.

                   Luther Rechtsanwaltsgesellschaft mbH | 9
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Your contacts in Dusseldorf

                Denise Helling

                Lawyer, Senior Associate
                Dusseldorf
                T +49 211 5660 18737
                denise.helling@luther-lawfirm.com

                Before starting university, Denise Helling spent a year at a high school in Arkansas
                (USA). From 2008 to 2014, she studied law at Georg August University in Göttingen
                (Germany), focussing on private and public business law. She additionally obtained
                a Bachelor’s degree in English philology. Denise Helling passed her first state law
                exam in 2014. She then carried out her legal training at the Higher Regional Court of
                Dusseldorf (Germany), which she successfully completed in 2016 with her second
                state law exam. As part of her legal training, Denise Helling worked for the public
                business law department of a renowned international business law firm in Dussel-
                dorf, for a law firm in New York (USA), and for the German Embassy in Bangkok
                (Thailand), amongst others. Denise Helling was admitted to the German Bar in 2017
                and joined Luther the same year. Before starting her career as a lawyer, she already
                worked for Luther as a research assistant.

                 Area of practice

                As a lawyer, Denise Helling advises companies on public business law, in particular,
                on matters pertaining to environmental law, climate protection and emissions trading
                law, and planning and regional planning law.

                  10 | Luther Rechtsanwaltsgesellschaft mbH
Your contacts in Dusseldorf

                Dr Juliane Hoss

                Lawyer, Associate
                Dusseldorf
                T +49 211 5660 26876
                juliane.hoss@luther-lawfirm.com

                Juliane Hoss studied law at Heinrich Heine University in Dusseldorf (Germany).
                After passing her first state law exam, she carried out her legal training at the Regio-
                nal Court of Dusseldorf from 2016 to 2018, which also included training periods at
                the Ministry of Economic Affairs of North Rhine-Westphalia in the Department for
                Basic Issues of Foreign Trade and at the Federal Foreign Office in the Department
                for Climate and Environmental Foreign Policy. From 2018 to 2020, she worked as a
                research assistant at the Chair of Civil Law, Commercial and Economic Law of Prof.
                Dr Ulrich Noack, working at the same time on her doctoral thesis. Juliane Hoss was
                admitted to the German Bar in 2020 and joined Luther the same year.

                 Area of practice

                Juliane Hoss advises companies on public business law, in particular, on matters
                pertaining to environmental law, climate protection and emissions trading law, and
                planning and regional planning law.

                   Luther Rechtsanwaltsgesellschaft mbH | 11
Your contacts in Essen

                Henner-Matthias Puppel

                Lawyer, Certified Specialist in Public Procurement Law, Partner
                Essen
                T + 49 201 9220 24037
                henner.puppel@luther-lawfirm.com

                Henner-M. Puppel studied law and philology at Ruhr University in Bochum (Germa-
                ny) and at the University of Salamanca (Spain). Before being admitted to the Ger-
                man Bar, he worked for Roland Berger Strategy Consultants and, as part of his legal
                training, specialised in matters concerning public business, public procurement and
                real estate business law at the German University of Administrative Sciences in
                Speyer (Germany). Henner-M. Puppel joined Luther in 2004 and heads the practice
                group Public Private Partnership.

                 Area of practice

                Henner-M. Puppel mainly advises businesses and the public sector on the overall
                structuring and implementation of project developments and complex construction
                projects. This includes realising PPPs as well as other public procurement projects
                (including construction projects involving third-party advance financing and the sale
                of real property with building obligations) and any queries relating to public procure-
                ment and contractual law that may arise in this regard. He also provides advice du-
                ring the construction process, for example, regarding controlling the execution of the
                construction project, and helps clients draft and negotiate contracts relating to the
                construction of plants (power plants, renewable energy as well as industrial plants).

                  12 | Luther Rechtsanwaltsgesellschaft mbH
Your contacts in Essen

                Prof. Dr Herbert Willems

                Vorsitzender Richter am Oberverwaltungsgericht a. D., Lawyer, Honorary
                Professor, Partner
                Essen
                T +49 201 9220 24743
                herbert.willems@luther-lawfirm.com

                Prof. Dr Herbert Willems studied history and law. After serving as a judge at the Ad-
                ministrative Court of Gelsenkirchen (Germany), he worked at the Higher Administra-
                tive Court of Münster (Germany) from 1985 to 2017, from 1994 on as presiding judge
                in various senates of appeal. Over a period of about 20 years, he additionally held
                further offices as a judge, including presiding the regional professional courts for
                architects, urban planners and engineers of the German state of North Rhine-West-
                phalia and presiding a senate of the regional professional court for healthcare pro-
                fessions and acting as the deputy presiding judge of the civil service court for judges
                at the Higher Regional Court of Hamm (Germany).

                In 2010, he was appointed Honorary Professor by the University of Münster. In ad-
                dition to lecturing at the University of Münster, most recently on “Administrative pro-
                cedural law for advanced students”, he gives “Professional jurisdiction” courses at
                the Dresden International University as part of the masters programme and also as
                part of a training course in medical law for lawyers wishing to become certified spe-
                cialists in this field. He lectures on municipal law and civil service law issues in
                continued education programmes for lawyers at the Hamm Bar Association. As
                chairman of a board of examiners responsible for the second state law exam at the
                Ministry of Justice of the German state of North Rhine-Westphalia, he also deals
                with the next generation of lawyers.

                Prof. Willems joined Luther in February 2018 and works at the Essen office.

                 Area of practice

                At Luther, Prof. Dr Herbert Willems is responsible for public law issues. The range of
                his advisory services is determined above all by the areas in which he has an aca-
                demic interest and which he dealt with as a judge at the Higher Administrative Court
                of Münster over a period of more than 30 years. This includes, among other things,
                municipal law, university law, the law governing other public-law corporations, nota-
                bly the associations, the professional law of the liberal professions, in particular,
                physicians, dentists, veterinarians, dispensing chemists and psychotherapists, pro-
                cedural law, the legal relations of the German civil service, and constitutional law,
                including electoral law and state organisation law.

                   Luther Rechtsanwaltsgesellschaft mbH | 13
Your contacts in Essen

                Nils Kramer

                Lawyer, Associate
                Essen
                T +49 201 9220 24625
                nils.kramer@luther-lawfirm.com

                Nils Kramer studied law at the University of Hamburg (Germany), with an emphasis
                on economic administrative law, planning law and environmental law. He carried out
                his legal training at the Higher Regional Court of Celle (Germany), which also inclu-
                ded working for an international business law firm in the area of real estate law. Nils
                Kramer joined Luther in 2018.

                 Area of practice

                Nils Kramer mainly advises on matters pertaining to real estate law. This includes
                providing public and private building law advice.

                  14 | Luther Rechtsanwaltsgesellschaft mbH
Your contact in Hamburg

               Dr Gernot-Rüdiger Engel

               Lawyer, Partner
               Hamburg
               T +49 40 18067 16639
               gernot.engel@luther-lawfirm.com

               Dr Gernot-Rüdiger Engel studied law and international business management in
               Göttingen (Germany). He obtained his doctorate under the supervision of Prof.
               Peine for a thesis on European environmental law. He has worked for Luther since
               2004 and was based in Luther’s Berlin office until 2008.

               Gernot-Rüdiger Engel is the co-editor of “Zeitschrift für Immissionsschutzrecht und
               Emissionshandel - I + E”, a German magazine on immission control law and emissi-
               ons trading, and of “Berliner Kommentar zum UIG”, a legal commentary on the Ger-
               man Environmental Information Act (UIG), as well as author of the “Corporate Com-
               pliance Checklists”. In addition, he is a founding member and a member of the
               supervisory board of the German association “Industrie.Zukunft.Deutschland e.V.
               (IZD)” and one of the founders and vice chairman of the board of the German foun-
               dation “Stiftung Treibshausgasneutralität (STN)”. He is also a lecturer on environ-
               mental and energy law (Berlin School of Economics and Law).

                Area of practice

               Dr Gernot-Rüdiger Engel specialises in national, European and international climate
               law (climate protection laws, climate actions, emissions trading and German Rene-
               wable Energy Act (EEG)), environmental law with all its aspects (immission control
               law, water and waste law), information access law (German Freedom of Information
               Act (IFG), German Environmental Information Act (UIG) and transparency laws) and
               “environmental compliance”. His advice is solution-oriented, entrepreneurial and fu-
               ture-oriented. The latter is also the reason why he advises on all legal issues relating
               to the use of drones and why he is a member of the relevant working group of the
               German Federal Ministry of Transport.

               During the coronavirus crisis, he has protected the production and supply chains of
               systemically relevant national and international clients against closure orders under
               infection control law.

               He has been instructed to act on behalf of listed companies as well as owner-ma-
               naged and medium-sized companies from the chemical industry, energy supply,
               wood-based materials industry, ceramic industry, paper, cardboard and board in-
               dustry, thermal waste treatment plants and numerous associations.

               Gernot-Rüdiger Engel regularly publishes on current topics and gives lectures on
               current environmental law issues.

                  Luther Rechtsanwaltsgesellschaft mbH | 15
Your contacts in Hannover

               Dr Thomas Gohrke

               Lawyer, Certified Specialist in Administrative Law, Partner
               Hanover
               T +49 511 5458 0
               thomas.gohrke@luther-lawfirm.com

               Dr Thomas Gohrke studied law at the University of Leipzig (Germany) from 1991 to
               1996, where he was also awarded his doctorate in 2000. He was admitted to the
               German Bar in 1998 and has worked for Luther (or its respective predecessor) as a
               lawyer since 1999, since 2003 also as a certified specialist in administrative law.
               Thomas Gohrke is based in Luther‘s Leipzig and Hanover offices, but provides ad-
               visory services throughout Germany.

                Area of practice

               The focus of Dr Thomas Gohrke’s advisory services is on real estate law (project
               development, transactions) and European, administrative and public procurement
               law in the highly regulated health care and gambling sectors. His clients include
               public sector clients and private companies operating in regulated industries or in
               the real estate sector. Thomas Gohrke is also the author of several textbooks and
               various professional publications and is responsible for coordinating the practice
               area Real Estate & Infrastructure at Luther.

                 16 | Luther Rechtsanwaltsgesellschaft mbH
Your contacts in Hannover

               Dr Franziska Klaß-Dingeldey, MLE

               Lawyer, Certified Specialist in Public Procurement Law, Senior Associate
               Hanover
               T +49 511 5458 20231
               franziska.klass@luther-lawfirm.com

               Franziska Klaß-Dingeldey studied law and European legal practice at Leibniz Uni-
               versity in Hanover (Germany) and at the University of Nottingham (England). Her
               legal training, carried out at the Higher Regional Court of Celle (Germany), included
               working for Luther’s Hanover office, the Ministry of the Interior of the State of Lower
               Saxony (Germany), and the German Embassy in Switzerland.

               Franziska Klaß-Dingeldey worked for the department of public law and administrati-
               ve sciences at the Hanover Leibniz University, from which she also earned her doc-
               torate for a thesis on a civil-service and European law topic.

               Franziska Klaß-Dingeldey has been a visiting lecturer at Leibniz University in Hano-
               ver since 2016.

               She was admitted to the German Bar in 2015 and has worked for Luther ever since.

                Area of practice

               Franziska Klaß-Dingeldey advises on public procurement, public business and mu-
               nicipal law, with an emphasis on the business activities of municipalities and, in
               particular, public undertakings. She is also the author of commentaries on the rele-
               vant sections of the Municipal Constitutional Act of the State of Lower Saxony.

                  Luther Rechtsanwaltsgesellschaft mbH | 17
Your contact in Cologne

                Rolf Corsten

                Lawyer, Dipl.-Verwaltungswirt (FH), Of Counsel
                Dusseldorf
                T +49 211 5660 25031
                rolf.corsten@luther-lawfirm.com

                Rolf Corsten first successfully completed training in administration and then, from
                1981 to 1984, studied law at the University of Cologne (Germany). After passing his
                second state law exam, he worked as a head of section (Referent) in the finance
                department of the Association of German Cities (Deutscher Städtetag) in Cologne.
                From 1990 to 2014, he was the First Deputy (Erster Beigeordneter) and City Treasu-
                rer of the City of Viersen (Germany). Rolf Corsten was admitted to the German Bar
                in 2014 and has worked for Luther since then.

                 Area of practice

                Rolf Corsten specialises in advising on how to structure or restructure shares and
                interests held by the public sector under corporate law, as well as on public business
                law, in particular, municipal tax and budget law and concession law. He also has
                many years of professional experience, including as a head of legal department and
                as the managing director of a municipal real estate company.

                  18 | Luther Rechtsanwaltsgesellschaft mbH
Your contacts in Leipzig

                Dr Thomas Gohrke

                Lawyer, Certified Specialist in Administrative Law, Partner
                Leipzig
                T +49 341 5299 0
                thomas.gohrke@luther-lawfirm.com

                Dr Thomas Gohrke studied law at the University of Leipzig (Germany) from 1991 to
                1996, where he was also awarded his doctorate in 2000. He was admitted to the
                German Bar in 1998 and has worked for Luther (or its respective predecessor) as a
                lawyer since 1999, since 2003 also as a certified specialist in administrative law.
                Thomas Gohrke is based in Luther‘s Leipzig and Hanover offices, but provides ad-
                visory services throughout Germany.

                 Area of practice

                The focus of Dr Thomas Gohrke’s advisory services is on real estate law (project
                development, transactions) and European, administrative and public procurement
                law in the highly regulated health care and gambling sectors. His clients include
                public sector clients and private companies operating in regulated industries or in
                the real estate sector. Thomas Gohrke is also the author of several textbooks and
                various professional publications and is responsible for coordinating the practice
                area Real Estate & Infrastructure at Luther.

                   Luther Rechtsanwaltsgesellschaft mbH | 19
Your contacts in Leipzig

                Dr Barbara Schmidt

                Lawyer, Partner
                Leipzig
                T +49 341 5299 0
                barbara.schmidt@luther-lawfirm.com

                After studying law and completing her legal training, including an internship in Chi-
                cago (USA), Dr Barbara Schmidt received a doctorate in international law from the
                University of Würzburg (Germany). She joined Luther’s predecessor firm in 1999.

                 Area of practice

                Dr Barbara Schmidt provides advice on real estate law, especially to the public sec-
                tor and to public sector undertakings. In addition to her ongoing advisory work, this
                includes providing support with comprehensive real estate projects, also during the
                tender procedure and during reorganisation and restructuring. She also advises on
                transactions, in particular in the real estate area, as well as on legal issues relating
                to liability, compensation and insurance law.

                  20 | Luther Rechtsanwaltsgesellschaft mbH
Your contacts in Leipzig

                Dr Sabrina Desens

                Lawyer, Certified Specialist in Administrative Law, Senior Associate
                Leipzig
                T +49 341 5299 24850
                sabrina.desens@luther-lawfirm.com

                After spending a year in the USA, Sabrina Desens studied law in Münster (Germany)
                and subsequently went on to obtain her doctorate from the University of Münster.
                She then carried out her legal training, which included training periods at the Federal
                Ministry for the Environment in Berlin (Germany) and at an international business
                law firm in Dusseldorf (Germany). From 2009 on, she was head of the Freiherr-vom-
                Stein Institute, the academic research centre of the Association of North-Rhine
                Westphalian Districts (Landkreistag NRW), and continued to hold a teaching positi-
                on at the University of Münster until 2015. Sabrina Desens has worked as a lawyer
                in Leipzig (Germany) since 2012; she joined Luther in November 2014.

                 Area of practice

                Sabrina Desens advises both the public sector and industrial enterprises on all mat-
                ters pertaining to public law, in particular, environmental and fiscal law.

                She especially focuses on the area of wastewater and advises the operators of in-
                dustrial and municipal sewage and wastewater treatment plants and also industrial
                enterprises on all location-related questions of law, including fiscal issues. Her in-
                depth knowledge of the industry and excellent network of contacts regularly allow
                her to find good and sustainable solutions for her clients.

                Her legal advisory services further include assisting with approval procedures under
                building and immission control law for industrial plants and power stations. In addi-
                tion, she supports international chemicals producers when it comes to setting up
                locations in Germany, including advising them on related public-law issues (licen-
                sing, subsidies, etc.) and helping them deal with public authorities.

                Sabrina Desens is experienced in litigating before administrative courts. She is an
                author and lecturer on topics related to water and fiscal law, amongst other things.
                In The Legal 500 (2020), she has been mentioned as a “Rising Star” in the category
                of environmental and planning law.

                   Luther Rechtsanwaltsgesellschaft mbH | 21
Your contacts in Leipzig

                Dr Markus Nagel, LL.M. oec.

                Lawyer, Certified Specialist in Administrative Law, Senior Associate
                Leipzig
                T +49 341 5299 0
                markus.nagel@luther-lawfirm.com

                Dr Markus Nagel studied law in Halle an der Saale (Germany). After finishing his
                degree, he completed a complementary degree in economic law entitled „Legum
                magister in oeconomicis“ (LL.M.oec.) and received his doctorate from Martin Luther
                University in Halle-Wittenberg (Germany), specialising in international private law.
                Markus Nagel joined Luther in 2006.

                 Area of practice

                Dr Markus Nagel focuses on public law, in particular, public business law and regu-
                lated industries. As a certified specialist in administrative law, he mainly provides
                advice on public building law and, in the context of privatisation and PPP projects,
                on matters relating to municipal business law, public procurement and European
                law. His areas of expertise further include state aid and subsidy law, university law
                (especially in the field of medicine) and gaming law.

                  22 | Luther Rechtsanwaltsgesellschaft mbH
Your contact in Munich

                Dr Joachim Reichenberger, LL.M.,
                EMBA (Washington D.C)
                Lawyer, Tax Advisor, Dipl.-Verwaltungswirt (FH), Graduate in Business Law,
                Counsel
                Munich
                T +49 89 23714 11136
                joachim.reichenberger@luther-lawfirm.com

                After graduating from the University of Applied Sciences (FHVR) in Wasserburg
                (Germany), having been awarded a degree in public administration (Diplom-Verwal-
                tungswirt (FH)), Dr Joachim Reichenberger studied law in Bayreuth (Germany) whilst
                working as a civil servant for the German Statutory Pension Insurance Scheme. In
                Bayreuth, he additionally graduated in business law (Wirtschaftsjurist (Univ. Bay-
                reuth)). After completing his legal training, which included training periods at Clifford
                Chance and Latham&Watkins, Joachim Reichenberger worked as a lawyer for Flick
                Gocke Schaumburg in Bonn (Germany) until the end of 2019. His doctoral thesis on
                a tax law topic dealt with the taxation of professional athletes under national and in-
                ternational tax law. Joachim Reichenberger has additionally earned an LL.M. degree,
                again in the area of tax. In early 2020, he successfully completed his Executive-MBA
                programme in Washington D.C. (USA). In June 2020, he qualified as a German tax
                advisor.

                 Area of practice

                Dr Joachim Reichenberger advises on all aspects of national and international tax
                law, as well as on company social security and company pension schemes. In the
                area of tax law, he focuses on advising high-net-worth individuals (HNWIs), in parti-
                cular professional athletes. In addition, he focuses on providing tax and social secu-
                rity law advice when it comes to carrying out socially acceptable staff cuts, in which
                context he advises companies on the optimisation and subsequent implementation
                of social compensation plans.

                Joachim Reichenberger is also a lecturer at Steuer-Fachschule Dr. Endriss, a spe-
                cial tax school.

                   Luther Rechtsanwaltsgesellschaft mbH | 23
Your contact in Stuttgart

                 Sandra Schüle-Bausch

                 Lawyer, Associate
                 Stuttgart
                 T +49 711 9338 15309
                 sandra.schuele-bausch@luther-lawfirm.com

                 Sandra Schüle-Bausch studied law at the University of Tübingen (Germany) and
                 during her studies worked as a research assistant to Prof. Dr Jochen von Bernstorff,
                 LL.M, holder of the Chair of Constitutional Law, Public International Law, Constitu-
                 tional Theory and Human Rights Law. She carried out her legal training at the Re-
                 gional Court of Tübingen from 2013 to 2015, followed by a period of training at an
                 international corporate law firm in London (England). Sandra Schüle-Bausch joined
                 Luther at the end of 2019. In addition to working as a lawyer, she lectures the busi-
                 ness law course at the Nürtingen Geislingen University (HfWU) (Germany).

                  Area of practice

                 Sandra Schüle-Bausch primarily advises on all matters pertaining to commercial
                 and distribution law and dispute resolution, in and out of court.

                   24 | Luther Rechtsanwaltsgesellschaft mbH
Hits the mark. Luther.

Luther Rechtsanwaltsgesellschaft mbH is one of the leading corporate law firms in Germany. With some 420 lawyers and tax
advisors, we can advise you in all fields of German and international corporate law. In addition to having offices in every eco-
nomic centre throughout Germany, we are also present in ten locations abroad: in Brussels, London and Luxembourg in Europe,
and in Bangkok, Delhi-Gurugram, Jakarta, Kuala Lumpur, Shanghai, Singapore and Yangon in Asia.

Our advisory services are tailored to our clients’ corporate goals. We take a creative, dedicated approach to achieving the best
possible economic outcome for each of our clients.

The name “Luther” stands for expertise and commitment. With a passion for our profession, we dedicate all our efforts to solving
your issues, always providing the best possible solution for our clients. Not too much and not too little – we always hit the mark.

We know how crucial it is to use resources efficiently and to plan ahead. We always have an eye on the economic impact of our
advice. This is true in the case of strategic consulting as well as in legal disputes.

We have complex projects on our agenda every day. At Luther, experienced and highly specialised advisors cooperate closely
in order to offer our clients the best possible service. Thanks to our fast and efficient communication, permanent availability and
flexibility, we are there for you whenever you need us.

Luther won the JUVE Award ‘Law Firm of the Year 2019’.

About us

  Lawyers and                       Locations                             Long-standing                 Offices in international
  tax advisors                                                            connections to commercial     financial centres and
                                                                          law firms worldwide           investment locations

   420                                  20
                                                Luther Rechtsanwaltsgesellschaft mbH | 25
Our locations

We have a global outlook, with offices in ten key economic and financial centres in Europe and Asia. We also maintain close
relationships with leading corporate law firms worldwide. This way, we ensure a seamless service for our clients throughout their
demanding international projects.

In continental Europe, Luther is part of a group of independent law firms, each one a leader in its own country, that have been
cooperating regularly on international mandates for many years.

Our partner firms are based in Africa, Australia and New Zealand, Europe, Israel, Japan and Korea, the Middle East, Russia and
the CIS, South and Central America, the US and Canada.

  Luther locations
  Best friends                                                            Our locations
                                                                          Bangkok                 Jakarta
                                                                          Berlin                  Kuala Lumpur
                                                                          Brussels                Leipzig
                                                                          Cologne                 London
                                                                          Delhi-Gurugram          Luxembourg
                                                                          Dusseldorf              Munich
                                                                          Essen                   Shanghai
                                                                          Frankfurt a.M.          Singapore
                                                                          Hamburg                 Stuttgart
                                                                          Hanover                 Yangon

                                               26 | Luther Rechtsanwaltsgesellschaft mbH
Our industries

  Our lawyers and tax advisors focus on                                  Energy
  advising clients from five industries. Hits
  the mark.

                                                                      Conventional or renewable energies: We work efficiently and
                                                                      sustainably.

  Health Care &                                                          Information Tech &
  Life Science                                                           Telecommunications

With our expertise, we have our finger on the pulse of time.          We connect today with tomorrow.

  Mobility &                                                             Real Estate &
  Logistics                                                              Infrastructure

We understand what gets you moving and can set you on the             We lay the foundation for you to build on.
right course.

                                               Luther Rechtsanwaltsgesellschaft mbH | 27
Our practice areas

Antitrust Law             Capital Markets &                  Commercial &           Complex Disputes
                          Banking                            Distribution Law,
                                                             Product Liability/
                                                             Product Compliance

Compliance &              Corporate/M&A                      Data Protection Law    Employment Law
Internal Investigations

Energy Law                Environment &                      Financial Services     IP & Copyright Law
                          Planning Law,
                          Regulatory

IT Law                    Insurance Law                      International          Notarial Services
                                                             Trade Law

Public                    Public Subsidies/                  Real Estate            Restructuring &
Procurement Law           State Aid Law                                             Insolvency

State, Administration,    Tax Law                            White-Collar Crime &
Public Undertakings                                          Tax Offences

                                    28 | Luther Rechtsanwaltsgesellschaft mbH
Our awards

       JUVE
       In the 2020/2021 JUVE Guide to Commercial Law Firms, 45 lawyers from Luther were recommended, and
       nine of these were also listed as “leading advisors”. The legal publisher JUVE published rankings for a total
       of 28 areas of law. In 2019, Luther was named “Law Firm of the Year 2019” by JUVE and, in addition, was
       nominated for the JUVE awards “Law Firm of the Year for Mergers & Acquisitions” and “Law Firm of the
       Year for Dispute Resolution”. In the past, Luther has already won “Law Firm of the Year 2017 for Environ-
       mental and Regulatory Law”, “Law Firm of the Year 2015 for Distribution/Trade/Logistics”, “Law Firm of the
       Year 2014” in the categories of “Energy Law”, “Regulated Industries” and “Private Sector Building Law”
       (Germany), and in 2011 “Law Firm of the Year for Distribution Systems”.

       The Legal 500
       “The Legal 500 Germany 2021” recommends 71 lawyers from Luther, of which 10 lawyers have received
       special recognition and were named as “Leading Names”, “Names of the Next Generation” or “Rising
       Stars”. Additionally, a total of 28 practice areas were ranked. In 2020, 68 attorneys were nominated to
       Legal 500, six of whom were named as leaders.

       Chambers
       In 2020 Luther received awards from Chambers in Germany in twelve practice areas: Commercial Contracts
       (band 2), Corporate/M&A: Mid-Market (band 2), Dispute Resolution (band 5), Employment (band 3), Energy
       (band 3), Projects: Construction (band 4), Public Law (band 4), Public Law: Planning and Environment (band
       3), Public Law: Public Procurement/PPP (band 4), TMT: Information Technology (band 4), as well as in Lux-
       embourg in Corporate/M&A (band 4) and Dispute Resolution (band 3). In addition, 18 partners were ranked
       by Chambers Europe in 2020, six of whom were also included in the rankings in Chambers Global.

       Kanzleimonitor
       Luther is one of the ten most frequently recommended law firms in Germany according to the German survey
       of law firms “Kanzleimonitor 2020/2021”. Luther ranks 6th in terms of its range of legal services, with 22
       (out of 32) areas of laws. Luther achieved top 5 rankings in employment law (2nd place), corporate law
       (3rd place) and energy law (4th place). A total of 13 Luther lawyers were recommended by in-house lawyers.

       “Best Lawyers in Germany 2021”
       For the year 2021, 81 of Luther’s partners have been recommended as “Best Lawyers in Germany 2021”,
       an award presented by the US publisher “Best Lawyers” in cooperation with the German Handelsblatt.
       Dr Martin Fleckenstein has been awarded “Lawyer of the Year” in “Land Use and Zoning Law”.

       WHO’S WHO LEGAL
       18 of Luther’s partners are listed in WHO’S WHO LEGAL in 2021, four of whom were recognised as
       Thought Leaders, three as a Future Leader and one as a Global Leader.

       Global Arbitration Review
       In 2019, the English legal journal “Global Arbitration Review included Luther for the eighth time in a row in
       its “GAR 100”, a list of law firms specialising in arbitration law assessed by the journal throughout the world.

                                 Luther Rechtsanwaltsgesellschaft mbH | 29
Luther.Digital

The digital revolution is well under way. In a highly competitive market where new business models are always being
developed and existing processes are continually being challenged, multinational groups, well-established medium-
sized businesses and small start-ups are all looking for the best possible ways to position themselves in this environ-
ment. In order to do this, they do not just call existing business models into question, but also create completely new,
innovative forms of cooperation. This revolution is being driven by numerous recent technological developments,
such as cloud computing, digital platforms, Big Data and artificial intelligence, the Internet of Things and blockchain
technology.

                                                                       Protecting Intellectual   Artificial Intelligence &
  Luther.Digital supports and advises comprehensively on               Property                  Big Data
  all legal areas relating to digital business models, agile
  architectures and technical levers as well as the neces-
  sary transformation processes in the company. From the
  realignment of value chains to commercial and distribu-
  tion law aspects, employment law, IT and data protection
  topics up to and including digital compliance and anti-
  trust law.                                                           Digital Infrastructure    Digital Value
                                                                                                 Chains
  Luther.Digital supports you in all the phases of upcoming
  transformation projects – from strategic dialogue to
  LegalTech solutions and the subsequent change process.

 Blockchain & FinTech             Data Protection &                    Future Work               Legal Operations
                                  Compliance

 Digital Legal Services           Digital Media & Gaming               Platforms &               Start-ups &
                                                                       Communities               Venture Capital

                                               30 | Luther Rechtsanwaltsgesellschaft mbH
Luther Rechtsanwaltsgesellschaft mbH
Anna-Schneider-Steig 22
50678 Cologne, Germany
Telephone +49 221 9937 0
Telefax +49 221 9937 110
contact@luther-lawfirm.com

For reasons of better legibility, the simultaneous use of gender-specific language
forms is dispensed with. Corresponding terms apply in principle to all genders in the
sense of equal treatment. The abbreviated form of language has editorial reasons and
does not imply any valuation.

Stand: January 2021

                                              Luther Rechtsanwaltsgesellschaft mbH | 31
Bangkok, Berlin, Brussels, Cologne, Delhi-Gurugram, Dusseldorf, Essen,
    Frankfurt a.M., Hamburg, Hanover, Kuala Lumpur, Jakarta, Leipzig, London,
    Luxembourg, Munich, Shanghai, Singapore, Stuttgart, Yangon

    You can find further information at:
    www.luther-lawfirm.com
    www.luther-services.com

Legal and Tax Advice | www.luther-lawfirm.com
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