Dr. Martin Liebernickel
Partner
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save contactMartin Liebernickel advises German family businesses, their shareholders and high net worth individuals on all legal and tax issues relating to succession and asset planning. His focus is on clearly structured, implementable solutions — both nationally and internationally. He has already successfully structured numerous complex company successions. For many years, he has been listed in leading rankings such as Best Lawyers and Legal 500 as one of the top lawyers in tax law and succession and asset planning.
- Studied law at the University of Tübingen
- Doctorate from the Faculty of Law at the University of Tübingen in 1999
- Admitted to the bar in 1999
- Admitted as a tax advisor in 2003
- Employee in the tax law department of one of the ‘Big Four’ auditing firms in Stuttgart (1999 to 2003)
- Head of the Private Client Solution Group at one of the ‘Big Four’ auditing firms in Stuttgart and Frankfurt am Main (2003 to 2017)
- Associate partner at POELLATH (2017 to 2020)
- Partner at POELLATH (2021 to 2025)
- Partner at SKW Schwarz since 2026
Best Lawyers
Recommended lawyer for tax law and succession and estate planning
- zentUma
- Juristische Gesellschaft Tübingen e.V.
- Institut der Steuerberater in Hessen e.V.
- Deutsche Steuerjuristische Gesellschaft e.V.
- Alumni - Deutsche Universität für Verwaltungswissenschaften Speyer
- Commentary on Sections 13c, 28 and 28a of the German Inheritance Tax Act (ErbStG) in Beck Ok ErbSt (ed. Erkis/Thonemann-Micker)
- Chapter on corporate inheritance tax in Beck's Handbook of the AG (ed. Drinhausen/Eckstein)
- Remission notices in the case of exemption requirement assessments pursuant to Section 28a ErbStG, RFamU 2023, 9
- Temporal divergence between tax assessment and remission pursuant to Section 28a ErbStG – lawful practice of the tax authorities? RFamU 2023, 498 (together with F. Schmitt)