The partners


Dr. Horst Kessler

Lawyer and Notary, retired
Specialist lawyer for tax law
(born 1922)

Gisela Seidemann

Lawyer and Notary retired
(born 1946)

Fields:
Divorce law
General civil law

Professional career:
Studied jurisprudence at the Albert Ludwigs University in Freiburg and the Christian Albrechts University in Kiel. Lawyer since 1977. Specialised in divorce and family law, as well as associated legal fields; extensive experience in this area of legal practice.
Involvement in many further training courses, various working groups for divorce law and a lecturer in foundations of divorce law for young lawyers.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
seidemann@kessler-partner.com



Dr. Arvid Siebert

Lawyer
(born 1955)

Fields:
Mergers & Acquisitions
Business succession
Tax-optimised legal form
  (see also tax consultancy services)
Company law
Commercial law
General civil law

Professional career:
Studied jurisprudence at the Westphalian Wilhelms University in Münster, with a scholarship from the Studienstiftung des Deutschen Volkes. Research assistant for many years at the University of Münster, where he obtained his doctorate in law (Dr. jur.). Lawyer since October 1983. Comprehensive legal support and representation of mainly medium-sized enterprises, their shareholders and managers, namely in commercial and company law, mergers & acquisitions, for start-ups, on tax-optimised corporate structuring and legal form, business succession arrangements, restructuring, reorganisation and crisis management in response to looming insolvency. Various positions on supervisory boards, author of many publications in the legal literature.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
dr.siebert@kessler-partner.com



Dr. Holger Sudbrink

Lawyer
(born 1953)

Fields:
Business succession
Company law
Commercial law
Law of succession
Employment law
Tenancy law, housing property law
Travel law
General civil law
Divorce law
Debt collection
Notarial services

Professional career:
Studied jurisprudence at the University of Hamburg, where he also obtained his doctorate (Dr. jur.). Legal officer at Hapag-Lloyd for many years. Full-time lawyer since 1993. Mainly involved in advising and representing corporate enterprises. Other main interests include travel law and law of succession. Lecturer; author of publications on law issues.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
dr.sudbrink@kessler-partner.com



Dr. Alexander Hardt

Lawyer
(born 1968)

Fields:
Business succession
Company law
Commercial law
Employment law
Transport law
Trademark law
Competition law
Traffic law
General civil law
Debt collection

Professional career:
Studied jurisprudence at the University of Hanover and at the Ruprecht Karls University of Heidelberg. Light athletics champion of northern and southern Germany. Studied at San Diego State University, USA. His doctorate thesis (1996-1999), awarded "summa cum laude", addressed issues relating to the interface between company and liability law; author of law publications.
Mainly involved in advising and representing companies in matters of company, contractual and liability law. Key interest in trademark and competition law, mainly as legal advisor to companies in a variety of industries, such as the plant construction, mechanical engineering and IT industries, as well as transport and trading companies.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
dr.hardt@kessler-partner.com



Eckhard Strohkirch

Lawyer
(born 1965)

Fields:
Mergers & Acquisitions
Business succession
Tax-optimised legal form
  (see also tax consultancy services)
Company law
Commercial law
Law of succession
Employment law
General civil law
Debt collection
Appeal proceedings/Fiscal Court proceedings
Strategic tax planning

Professional career:
Studied jurisprudence at the Universities of Osnabrück and Münster. Admitted as a lawyer in Bremen since 1993. Main fields of activity are commercial, company and tax law, M & A, and tax-optimisation of corporate legal forms and structures.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
strohkirch@kessler-partner.com



Hermann Ströver

Lawyer and notary
(born 1955)

Fields:
Company law
Commercial law
Law of succession
Business succession
Real-estate law
General civil law
Notarial services

Professional career:
Studied law at the Westfälischen Wilhelms University in Münster. During clerkship, service abroad including work in a larger law firm in Chicago, USA. Since 1985 a practicing attorney in Bremen and since 2001 admitted as a notary. Counsel and representation primarily of medium-sized enterprises and their management in all issues of commercial and corporate law as well as successor planning. Honorary service as member of supervisory board.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
stroever@kessler-partner.com

Katrin Hundeshagen

Lawyer
(born 1976)

Professional career:
Studied law at Georg-August University of Göttingen. First state law exam (assessor) passed with honours in 2001. Several internships during her studies, among others at the Federal Ministry for Traffic, Department Air Safety/ Flight Safety, as well as at a major Spanish law firm. Subsequent to this, clerkship in Bremen and at the same time part-time job at Kessler & Partner. Second state law exam (bar exam) also passed with honours in 2003. Since 2003 she has been employed as a lawyer in the firm.

Her main tasks are consulting medium-sized companies and consulting their management in commercial law, company law, contract law and labour relations law. In addition, she works as lecturer within the scope of courses for companies.


Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
hundeshagen@kessler-partner.com



Esther Schönewald

Lawyer
(born 1976)

Professional career:
Studied law at Georg-August-University of Göttingen, in 2001 she passed the first state law exam (assessor). Following this legal clerkship in Kassel, among others internships and part-time work in the Milan office of an international commercial law firm. In 2003 she passed the second state law exam (bar exam), since then she has been employed as a lawyer at Kessler & Partner.

Her main task is the support of medium-sized companies and their management in commercial and company law, bankruptcy and labour relations law. Last wills for private persons and entrepreneurs. In addition, she lectures within the scope of courses for companies.


Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
schoenewald@kessler-partner.com



Dr. Meike Schils

Lawyer
(born 1977)

Professional career:
Studied jurisprudence at the university of Bielefeld. First state law exam (assessor) passed with honours. Legal clerkship at the Higher Regional Court District Hamm. Stages inter alia at the Chamber of Commerce at the Regional Court of Bielefeld and at a City law firm in Düsseldorf. Second state law examin (bar exam) in 2005, since 2006 she has been employed as a lawyer in the firm. Doctorata thesis (Dr. jur.) in the field of labour law.

Her main tasks are civil law matters, including labour law, corporate and real estate.


Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
dr.schils@kessler-partner.com



Dr. Josef Sommer
Tax Consultant
(born 1963)

Fields:
Mergers & Acquisitions
Business succession
Tax-optimised legal form
  (see also tax consultancy services)
Real-estate law
Bookkeeping/Preparing annual accounts
Preparing tax returns
Support during fiscal audits
Appeal proceedings/Fiscal Court proceedings
Strategic tax planningen
Valuation of companies and enterprises
Transboundary tax planning /
  International tax law

Professional career:
Vocational training in banking, followed by a business administration degree at the Westphalian Wilhelms University of Münster. After graduation, employed as a research assistant at the university’s Institute for Corporate Accounting and Taxation, and as a lecturer in accountancy. Obtained a doctorate (Dr. rer. pol.) with a thesis entitled "Accounting in the Commercial and Fiscal Balance Sheet for Shares in Partnerships". Tax consultant in the firm since November 1996. As well as supporting and representing clients in all taxation matters, another key focus is providing comprehensive tax consultancy services to partnerships and corporate enterprises, especially with regard to strategic decision-making at corporate level (e.g. changes of legal form and structure).

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
dr.sommer@kessler-partner.com



Ronald Haupt
Tax Consultant
(born 1958)

Fields:
Mergers & Acquisitions
Business succession
Tax-optimised legal form
  (see also tax consultancy services)
Real-estate law
Bookkeeping/Preparing annual accounts
Preparing tax returns
Support during fiscal audits
Appeal proceedings/Fiscal Court proceedings
Strategic tax planningen
Valuation of companies and enterprises
Transboundary tax planning /
  International tax law

Professional career:
Trained for the higher civil service in the Bremen fiscal authorities, followed by more than ten years’ employment in the fiscal authorities. During the same period, studied business sciences parallel at Hagen University (correspondence courses), graduating as a Master of Economics. Worked for four years as a tax consultant in an international firm of chartered accountants and tax consultants in Berlin, most recently as manager. Mainly involved in managing tax affairs of international corporate clients. Engaged at Kessler & Partner as a tax consultant since January 1999, specialising in creative tax consulting for partnerships and corporate enterprises, and particularly in respect of corporate restructuring, international tax law and the law of fiscal procedure. Also involved in examining clients’ bookkeeping systems, and in the preparation of annual financial statements.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
haupt@kessler-partner.com



Corinna Hammer

Tax advisor
(born 1969)

Professional career:
Training as forwarding merchant; studies in the special field of taxation at the University of Applied Sciences of Worms. Afterwards, for several years she worked in an international accounting firm in Hamburg. Appointment as tax advisor in April 2003.

Her Primary focuses are Support of medium-sized enterprises and partnerships in national and international tax law, restructuring of groups of companies and value added tax law.

Main focuses of interest are Taxation of partnerships, inheritance and gift tax and charity law.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
hammer@kessler-partner.com



Mathias Koch

Tax advisor
(born 1969)

Professional career:
Degree in Business Administration with specialisation in law at the University of Oldenburg. After the graduation as Diplom-Kaufmann, he completed a trainee programme in finance and accounting in an industrial affiliate of a corporate group. Since 1998 he has been working first as assistant and then as tax advisor/ lead auditor in a nationwide accounting and tax consulting company. Since August 2005 he has been attending, in addition to the work as tax consultant, an accounting course in Hamburg with the aim to take the certified auditor (chartered accountant) exam.

His main tasks are the preparation of annual financial statements (with plausibility assessment), participation in statutory audits and audits of consolidated financial statements as well as providing audit-related services (consultancy on business start-up, profitability assessment, special audits).

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
koch@kessler-partner.com



Michael Carl

Certified auditor and tax advisor (chartered accountant)
(born 1969)

Fields:
Business Audit Services
System audits
Audit related services
Mergers & Acquisitions
Due Diligence (DD) audits
Tax-optimised legal form
  (see also Tax Advisory)
Valuation of companies and enterprises
Business succession
Bookkeeping / Preparing annual accounts
Preparing of tax returns
Support during fiscal/social insurance audits
Appeal proceedings/Fiscal Court proceedings
Strategic tax planning
Transboundary tax planning/International tax law

Professional career:
Studied business administration at the universities of Dortmund and Hagen. Graduated with the degree Diplom-Kaufmann with honours in 1994. Thesis title “Steuerliche Überlegungen zur Ausschüttungspolitik internationaler Konzerne” (Tax considerations of dividend policies in international corporate groups).
Professional practice in one of the Big Six accounting firms from 1995 to 1999. Self-employed as a tax advisor since 1999 and since 2002 as a certified auditor. Successful completion of the statutory quality control examination for certified auditors (Peer Review) in August 2004. Since March 2005 admitted as quality control auditor for the Chamber of Certified Auditors. Professional specialty is rendering of audit-related services. The focus of tax advisory is corporate taxation of partnerships and corporations as well as attention to the tax implications for their partners/ shareholders.

Contact:
+49 [0] 421 - 4 60 23 - 0
+49 [0] 421 - 4 60 23 - 200
carl@kessler-partner.com