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gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB is a boutique consulting firm specializing in tax and legal advice for asset owners, entrepreneurial families, family offices and foundations. Our approach is to optimally model the economic objectives of investment and owner strategies and thereby achieve an interlocking of economic objectives on the one hand and legal and tax circumstances on the other.

The team

Attorney at Law, Certified Tax Advisor, Partner

Dr. Maren Gräfe, LL.M

089 2324199-01
m.graefe@gkn-partner.de

Dr. Maren Gräfe, LL.M., attorney-at-law, tax advisor, and founding partner, studied law in Osnabrück and received her Doctorate in Comparative Law in the field of corporate and capital market law under Prof. Dr. Dres. hc. Theodor Baums, for whom she worked during her studies. Dr. Gräfe started her professional career at Flick Gocke Schaumburg in Berlin in 2007 and worked for PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft in Hamburg, Zurich and Munich between 2010 and 2019.

From 2019, Dr. Gräfe headed the “Entrepreneurial Families & Family Offices” division as a partner at BDO AG Wirtschaftsprüfungsgesellschaft in Germany before founding gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB with Dr. Klümpen-Neusel.

Dr. Gräfe’s consulting focus is tax, legal and strategic asset structuring. This includes family and corporate governance issues, as well as setting up professional asset and family office structures under legal, tax and economic aspects and investment taxation.

Attorney at Law, Certified Tax Advisor, Partner

Dr. Claudia Klümpen-Neusel

0211 280415-01
c.kluempen-neusel@gkn-partner.de

Dr. Claudia Klümpen-Neusel, attorney-at-law, tax advisor, and founding partner, studied law in Freiburg im Breisgau and Munich and received her doctorate under Prof. Dr. Christian Rolfs on the company pension scheme for managing directors of limited liability companies. She founded gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB together with Dr. Maren Gräfe after working in the Family Office of HSBC Trinkaus & Burkhardt AG, Düsseldorf.

Her previous work experience also includes the position of Head of Private Banking Tax Germany at PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main, and partner and member of the management team of the Private Finance division of Warth & Klein Grant Thornton AG Wirtschaftsprüfungsgesellschaft, Düsseldorf.

Dr. Klümpen-Neusel’s consulting focus is the tax structuring of assets, taxation, and tax structuring of capital investments, as well as succession planning.

Attorney-at-law, Certified Tax Advisor, Partner

Pawel Blusz

069 200 62 701
p.blusz@gkn-partner.de

Pawel Blusz, attorney-at-law, tax advisor and partner, studied law at the European University Viadrina in Frankfurt an der Oder and at the University of Poznan (Poland). After many years at SJ Berwin LLP (now: King & Wood Mallesons), Flick Gocke Schaumburg and RITTERSHAUS, he joined the law firm gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB in May 2023.

Mr. Blusz is also a lecturer in the master’s program “Taxation” at the Albert-Ludwigs-University Freiburg and at the EBS-University Oestrich-Winkel. Since 2018, Mr. Blusz holds the additional qualification as a “CP lawyer” (mediation-analogous procedure of cooperative practice). Mr. Blusz’s advisory focus is on national and international corporate and asset succession, tax-optimized structuring of private and business assets, and corporate law advice for family businesses.

His activities extend to the conception, establishment and ongoing advice of family foundations and charitable foundations. Mr. Blusz also advises clients on the optimal drafting of wills and prenuptial agreements – often in a cross-border context.

Certified Tax Advisor, Partner

Christoph Hübner

069 200 62 702
c.huebner@gkn-partner.de

Christoph Hübner, tax advisor and partner, studied economics at the University of Applied Sciences in Worms (Diplom-Betriebswirt (FH)) and at the Albert-Ludwigs-University in Freiburg (M.A. Taxation).

After working in the Family Business and Private Clients practice group at Flick Gocke Schaumburg and the Entrepreneurial Families & Private Clients practice group at RITTERSHAUS, he joined the law firm gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB in May 2023. Mr. Hübner is a lecturer in the Bachelor’s program “Taxation and Auditing” at the Baden-Württemberg Cooperative State University Villingen-Schwenningen and in the Master’s program “Taxation” at the Albert-Ludwigs-University Freiburg.

Mr. Hübner’s consulting focus is corporate and asset succession, tax-optimized structuring of private and business assets, the transformation of family businesses, and the use of family foundations in succession planning.

Manager

Meral Berk

0211 280415-04
m.berk@gkn-partner.de

Meral Berk holds a degree in Business Administration and supports the Compliance department at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB in a managerial capacity.

She has many years of professional experience both in the field of accounting and in the preparation of tax returns, including cross-border issues.

Her consulting focus lays on the taxation of real estate and investment assets as well as the taxation of complex capital income in private and business assets. Ms. Berk studied economics at the Mercator School of Management and received her diploma with a focus on Taxation, Banking & Finance.

Lawyer, Associated Partner*

Dr. Manfred Elkemann-Reusch

0211 280415-05
m.elkemann-reusch@gkn-partner.de

Dr. Manfred Elkemann-Reusch is Lawyer and Associated Partner* at gkn Gräfe Klümpen-Neusel. He studied law in Bielefeld and Bonn, and obtained his doctorate under Prof. Dr. Georg Crezelius in corporate law at Erlangen.
Dr. Elkemann-Reusch began his professional career in 1997 as in-house counsel at the auditing firm Warth & Klein Grant Thornton AG. He then worked at IKB Deutsche Industriebank AG for equity financing and in the corporate legal department, responsible for corporate law and M&A. In 2006, he transitioned to legal consulting and been with gkn Gräfe Klümpen-Neusel since January 2024, follwoing long-term stints as a lawyer at Luther Rechtsanwaltsgesellschaft and Grant Thornton Rechtsanwaltsgesellschaft.
Dr. Elkemann-Reusch specializes in advising shareholder groups and entrepreneurial families on corporate law matters and disputes, as well as on governance issues at the level of family businesses and board implementation. Another focus of his work lies in providing (corporate) legal support for restructuring in family businesses and in guiding Private Equity and M&A-transactions, especially for Single Family Offices.

*Dr. Manfred Elkemann-Reusch is not a partner at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB within the meaning of the Act on Partnership Companies of Members of Independent Professions (Partnerschaftsgesellschaftsgesetzes – PartGG).

Attorney at Law, Senior Manager

Dr. Verena Hang-Kramar

089 2324199-08
v.hang-kramar@gkn-partner.de

Dr. Verena Hang-Kramar is an attorney at law and was admitted to the bar after completing her legal clerkship with stations in Munich and Zurich. Previously, she studied law at the Université de Fribourg (Bachelor of Law) and at the University of St. Gallen (Master of Law and Economics) and subsequently obtained her doctorate at the University of Jena (Dr. iur.).

She joined gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB in May 2023, after working in a boutique law firm in Zurich specializing in German-Swiss matters, at POELLATH and RITTERSHAUS specializing in advising private clients.

In addition to inheritance and family law, she specializes in inheritance and gift tax law as well as related areas of corporate law. Her consulting focuses particularly on cross-border matters, including trusts and relocation and departure advice.

Legal Assistant

Anja Kempker

089 2324199-13
a.kempker@gkn-partner.de

Anja Kempker is a Legal Assistant at gkn Gräfe Klümpen-Neusel Lawyers Tax Advisors PartG mbB. Additionally, her doctoral studies allow her to work in conjunction with the the Chair of Financial and Tax Law at the University of Osnabrück.

Ms. Kempker is a Graduate Financial Administrator and has spent eight years working in the tax administration of Lower Saxony. In addition to her employment in the tax office, she studied law at the University of Osnabrück and successfully completed her first state examination in April 2023.

Senior Consultant

Nikolai Kupfer

089 2324199-03
n.kupfer@gkn-partner.de

Nikolai Kupfer, B.A. is a Senior Consultant at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB and is entrusted with advising high-net-worth individuals and entrepreneurial families as well as structuring tax issues.

Nikolai Kupfer studied Business Administration at the University of Applied Sciences in Munich, majoring in taxation. Prior to his studies, he completed an apprenticeship as a tax clerk at a midsized tax firm in Munich.

Certified Tax Advisor, Specialist Advisor for International Tax Law, Of Counsel

Julia Leibig

0211 280415-03
j.leibig@gkn-partner.de

Julia Leibig is a tax advisor, specialist advisor for international tax law, and Of Counsel at gkn Gräfe Klümpen-Neusel PartG mbB.

She started her professional career in 2004 at WM Treuhand- Steuerberatungsgesellschaft AG (Limburg an der Lahn). From 2006, she worked in the Private Clients department at Richter und Partner (now Baker Tilly) before moving to the Family Office of the Strüngmann families (Deputy Head of Tax and Finance) in 2011. In 2018, she worked at the Schadeberg family office (Krombacher beverage group) as Head of Tax. In 2020 Ms. Leibig worked in Dr. Gräfe’s team at BDO AG Wirtschaftsprüfungsgesellschaft (specialist area Entrepreneurial Families & Family Offices).

Ms. Leibig’s consulting focus is the “all-round support” of family offices and high-net-worth individuals. Her specialist areas include income tax, investment tax law, private equity, non-profit law, international tax law, developing family office structures, as well as asset controlling.

Certified Tax Advisor, Manager

Patrick Niederacher

089 2324199-09
p.niederacher@gkn-partner.de

Patrick Niederacher is Tax Advisor and Manager in the Compliance department at gkn Gräfe Klümpen-Neusel Lawyers Tax Advisors PartG mbB. He has several years of professional experience in both internal and external accounting.

Mr. Niederacher specializes in preparing commercial and tax balance sheets as well as preparing tax returns. His expertise is further enhanced by experience in tax audits of asset control for complex asset structures and the subsequent tax processing. He is also involved in declaratory representation of international and cross-border matters, both at the individual level and in investments.

Before joining gkn, Mr. Niederacher worked for other tax advisory firms as well as for QPLIX GmbH.

Lawyer, Certified Tax Advisor, Salary Partner*

Stefanie Wagner

089 2354199-14
s.wagner@gkn-partner.de

Stefanie Wagner is Lawyer, Tax Advisor, and Salary Partner* at gkn Gräfe Klümpen-Neusel. She studied law with a focus on taxation in Regensburg. During her legal clerkship, she worked at the Chair of Public Law, Financial, and Tax Law under Prof. Dr. Rolf Eckhoff in Regensburg.

Stefanie Wagner joined gkn Gräfe Klümpen-Neusel in mid-January 2024. Her career started at Linklaters in Munich in 2008, followed by positions at a boutique law firm focused on advising private clients and O&R Oppenhoff & Rädler in Munich.

Ms. Wagner’s consulting focuses on legal, tax, and economic support for the transfer of assets to the next generation, as well as legal and tax (re)structuring of family businesses. In addition, Ms. Wagner has extensive experience in legal and tax consulting for M&A transactions.

*Stefanie Wagner is not a partner at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB within the meaning of the Act on Partnership Companies of Members of Independent
Professions (Partnerschaftsgesellschaftsgesetzes – PartGG).

Lawyer, Certified Tax Advisor, Senior Manager

Martina Weber

089 2324199-12
m.weber@gkn-partner.de

Martina Weber is a lawyer and tax advisor, working as a Senior Manager at gkn Gräfe Klümpen-Neusel Lawyers Tax Advisors PartG mbB.

After studying law at Julius-Maximilians-University Würzburg with a focus on International Private Law and Tax Law, she was appointed as a tax advisor in 2015. Martina Weber has over 10 years of consulting experience in the field of Private Clients advisory. Before joining gkn in 2023, she worked in various tax advisory firms with an international network.

Her consulting focuses on tax-optimized corporate and asset succession and asset structuring. In addition, Mrs. Weber has a special interest in accompanying cross-border issues.

Attorney at Law, Senior Manager

Sebastian Weber LL.M.

069 200 62 703
s.weber@gkn-partner.de

Sebastian Weber LL.M., Maître en droit is an attorney at law and Senior Manager at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB. He completed his law studies at the Johannes Gutenberg University Mainz, the Université Paris-Est Créteil, the Université Toulouse Capitole and the University of Dundee.

He started his professional career in August 2018 at the law firm RITTERSHAUS Rechtsanwälte Steuerberater PartmbB. There he initially worked in corporate law / M&A and from 2021 switched to entrepreneurial families and private clients. In May 2023, he joined gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB.

Mr. Weber advises entrepreneurs and high net worth individuals from Germany and abroad on tax-optimized corporate and asset succession. In addition to corporate, foundation and family law, Mr. Weber’s practice primarily includes inheritance and estate tax law.

Attorney at Law, Senior Consultant

Katharina Weidmann

089 2324199-06
k.weidmann@gkn-partner.de

Katharina Weidmann works as an attorney-at-law at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB.

After studying law at the University of Bayreuth – with a focus on corporate and labor law – Katharina Weidmann completed her legal internship at the Higher Regional Court of Munich. There she worked for two internationally advising commercial law firms in corporate law and for gkn at the interface of tax law. Her consulting focus is corporate law and inheritance law issues.

Certified Tax Advisor, Manager

Andreas Wildgruber

089 2324199-04
a.wildgruber@gkn-partner.de

Andreas Wildgruber is a Certified Tax Advisor and Manager at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB. He has several years of professional experience in both ongoing and tax structuring advice for private individuals and asset management companies.

Mr. Wildgruber specializes in the preparation of annual financial statements under commercial and tax law, as well as the preparation of tax returns. Another focus of his work is tax-related asset and company succession, including valuation. Mr. Wildgruber also works on the configuration and monitoring of schematized accounting systems (tax engines) – with the aim of automatically determining profits and losses from foreign currency accounts.

Certified Tax Advisor, Senior Manager

Christoph Westhoff

0211 280415-02
c.westhoff@gkn-partner.de

Christoph Westhoff is a tax advisor and senior manager at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB. He is responsible for the area of tax compliance. With several years of professional experience, he provides tax advice to private individuals, asset management companies, charitable foundations, and operationally active companies with capital investment needs.

Mr. Westhoff’s consulting focus is on assisting corporate clients with the accounting of securities and real estate assets under commercial and tax law. He assists with the preparation of annual financial statements under commercial and tax law, and with the preparation of tax returns and the tax processing of income from capital assets. In addition, Mr. Westhoff works on the configuration and monitoring of schematized accounting systems (tax engines) – including the determination of profits and losses from foreign currency accounts.

Office Manager

Christine van Vianen

089 2324199-10/00
c.vanvianen@gkn-partner.de

Christine van Vianen is the Office Manager at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB.

Prior to joining gkn, Ms. van Vianen worked for BDO AG Wirtschaftsprüfungsgesellschaft in Munich as a team assistant in tax and business law consulting, where she already worked together with Dr. Gräfe. Before joining BDO, she trained as a tax assistant at a mid-sized tax firm in Munich.

Team Assistant

Claudia Groh

069 200 627-09
c.groh@gkn-partner.de

Claudia Groh is Team Assistant at gkn Gräfe Klümpen-Neusel Lawyers Tax Advisors PartG mbB.

Before joining gkn, Ms. Groh worked as a team assistant at the law firm RITTERSHAUS, where she already collaborated with Pawel Blusz and his team. Prior to her time at RITTERSHAUS, Ms. Groh worked in several law firms, including in the M&A sector. She completed her training as a legal and notarial assistant.

Team Assistant

Ana Bosnjak

069 200 627-10
a.bosnjak@gkn-partner.de

Ana Bosnjak is Team Assistant at gkn Gräfe Klümpen-Neusel Lawyers Tax Advisors PartG mbB.

Before joining gkn, Ms. Bosnjak worked as a receptionist at China Construction Bank in Frankfurt am Main. Through her professional experience, she has extensive knowledge in dealing with people and supports the smooth execution of routine tasks.

Working Student

Tanya Grechana

089 2324199-05
t.grechana@gkn-partner.de

Tanya Grechana is a working student and assistant at gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB.

She obtained her Bachelor of Law degree from the National Tax Service University in Ukraine in 2022, partly through distance learning from Germany. Since 2023, she has been studying law in the Master’s program at the same university and is expected to complete her degree at the end of 2024.

Working Student

Ariane Narbeshuber

089 2324199-07
a.narbeshuber@gkn-partner.de

Ariane Narbeshuber supports gkn Gräfe Klümpen-Neusel Rechtsanwälte Steuerberater PartG mbB as a working student.

Ms. Narbeshuber graduated with a bilingual International Baccalaureate at the American International School of Budapest and is currently completing her law degree at the Ludwig-Maximillians-University of Munich.

Chief Motivation Officer

Cleo

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