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Senior Associate

Lars Marquardsen

Cologne

Lars advises companies, family offices, foundations and high net worth individuals on national and international tax law issues as well as on selected civil and corporate law matters. The focus of his work is on asset and company succession as well as advising founders and foundation bodies on foundation law and non-profit law issues.

Education and Career

Lars studied law at Osnabrück University with supplementary studies in economics and a specialisation in German and European tax law. He completed his legal traineeship in the district of the Higher Regional Court of Hamm with stations at the Ministry of Finance of the State of North Rhine-Westphalia and the Finance Court of Düsseldorf, among others.
Lars regularly gives seminars on foundation and non-profit law. Before joining YPOG, Lars worked as a research assistant at the Legal Studies Institute of Finance and Tax Law at Osnabrück University (Prof. Dr. Lampert, Prof. Dr. Jochum) and and at the law firms Cleary Gottlieb Steen & Hamilton, Taylor Wessing, and Freshfields Bruckhaus Deringer. He was also a lecturer at Osnabrück University of Applied Sciences.
He is a member of various professional associations (including the International Fiscal Association, Young IFA Network Germany, and DStJG).

Experience

Lars’ recent work highlights include advising:

  • Anchor shareholder of a large German media group on cross-border succession planning
  • Anchor shareholder of a MDAX-listed company on succession planning involving German family foundations
  • Entrepreneurial family on the establishment of a Liechtenstein foundation as a central investment platform
  • Single family office on the structuring and establishment of a funding entity as a subsidiary to optimize charitable activities
  • Charitable foundations of an entrepreneurial family on issues relating to foundation and charitable law
  • Company-related charitable foundation in connection with extensive amendments to its articles of association and approval by the foundation authority
  • German University of Excellence on charitable law aspects of accepting a significant donation
  • Several charitable associations in connection with their establishment and amendments to their articles of association (pro bono)

Qualifications

  • German qualified attorney (Rechtsanwalt)

Languages

  • German
  • English
  • Transfer of funds by non-profit organisations in conformity with non-profit law,
    in: Deutsches Steuerrecht (DStR), issue 3/2020, pp. 85-90 (together with Dr. Philipp N.W. Weiten) [in German]
  • International Tax Law - Introduction and selected problem areas,
    in: Juristische Schulung (JuS), special issue on Tax Law, supplement to issue 2/2018, pp. 198-202 (together with Prof. Dr. Steffen Lampert) [in German]
  • Direct taxation of air transport activities under domestic tax law,  
    in: Taxation of the shipping and air transport industries in domestic law, EU law and tax treaties, ed. G. Maisto, Amsterdam 2017 (together with Prof. Dr. Alexander Hemmelrath)
  • National Report Germany,
    in: Taxation of the shipping and air transport industries in domestic law, EU law and tax treaties, ed. G. Maisto, Amsterdam 2017 (together with Prof. Dr. Alexander Hemmelrath)
Lars Marquardsen

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