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Dina
Ostmann

Lawyer │ Partner

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... if I hadn't become a lawyer then probably a master carpenter to carry out projects at dizzying heights. However, not having achieved that, I settled instead for shepherding 40 sheep and lambs on the meadows of my family’s Bioland farm in my free time.
„ She believed she could, so she did.“
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Ralf
Kämmerling

Lawyer

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... if I hadn't become a lawyer, I would probably have become a writer and my work would still consist primarily of writing and research. The advantage would be that I could freely choose which subjects I wished to write about. However, on the other hand, the advantage of being a lawyer is that you come across stories and incidents from real life that one could ever imagined...
“ Nobody knows what he can do until he tries.”
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Dr. Jens
Wanner

Lawyer │Partner

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... if I hadn't become a lawyer, I guess I would have more time for my family these days. Instead of law, I would have studied Graeco-Roman archaeology. But then again even if I had chosen the latter, I probably still wouldn’t be at home very often.
„Always look on the bright side of life.“
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Jesko
Zahn

Lawyer │ Partner

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... if I had not become a lawyer, I would probably still be the CEO of an advertising agency or perhaps I would have become a tennis coach. In my junior year of high school, I founded an advertising agency selling designer name cards under the label “Rakosi Design”. While at law school, I became a certified tennis coach at the Tennis Association of Hessen and managed to keep my head above water by giving tennis lessons.
“If you don´t overdo you will not reach a level beyond mediocrity.”
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Sarah
Adler, née Machander

Lawyer│ Mediator │Partner

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... if I had not become a lawyer, I'd be working with animals instead of people today. After graduating from high school, my original desire was to study veterinary medicine or pharmacy.
“One may not be able to change the direction of the wind, but you can change the way in which sails are set”
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Gero M.
Wähner

Attorny at Law │ Partner │ Mediator

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PUBLICATIONS AND LECTURES

PRACTICE AREAS

EDUCATION

CAREER

PUBLICATIONS AND LECTURES

DID YOU KNOW ...

... if I hadn't become a lawyer then I would probably still be a civil servant working for the Bavarian tax authorities ("my former life"). In my ‘former life’, in addition to taking the Abitur on the second educational path, I was actively involved in a diverse range of activities – from football to table tennis, from periods of performing community service in geriatric care to being a taxi driver in Frankfurt am Main and working in the student administration while at university. ...now cycling, working out at the gym, Nordic walking, hiking and cross-country skiing is my way of balancing out my sometimes stressful job as a lawyer.
“There are no problems only challenges.”
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Shari
Seitz

Paralegal │ Law Student

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... that my greatest passion is horseback riding and that I actively support Eintracht Frankfurt in my free time? Even my daughter's first onesie had the eagle on his chest.
“Real happiness on this earth is to be found on the back of a horse.”
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Rebecca
Spreier

Assistant to the Management

LANGUAGES: German and English

FIELD OF ACTIVITY

EDUCATION

CAREER

FIELD OF ACTIVITY

EDUCATION

CAREER

DID YOU KNOW ...

... that I love to travel, to discover the world, to get to know other cultures and to taste culinary delights. My biggest dream is to go on a journey around the world, maybe one day - who knows?
"The world is there to discover!"
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Talisa M.
Drescher

Research associate │ Stud. iur.

LANGUAGES: German and English

FIELD OF ACTIVITY

EDUCATION

CAREER

FIELD OF ACTIVITY

EDUCATION

CAREER

DID YOU KNOW ...

... that I do a lot of jogging in my free time and I have already completed a half marathon? When I jog I love listening to rock music which – as others tell me - seems to be in complete contrast of their image of me. In summer you'd be more likely to meet me at Rock am Ring than on the beach.
“We all put our pants on - one leg at a time.”
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Cara
Dielmann

Research associate │ Law graduate │ Doctoral candidate

LANGUAGES: German, English and Spanish

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... that social engagement is very important to me? When I'm not brooding over my doctoral thesis, I devote myself fully to the international nonprofit organisation Rotary. At only 27 years of age, I founded my own Rotary Club and am one of the youngest Rotary presidents in the world.
„When you stop learning you stop growing.“
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Virginia
Baumbach

Research associate │ Stud. Iur

LANGUAGES: German, English and Italian

FIELD OF ACTIVITY

EDUCATION

CAREER

FIELD OF ACTIVITY

EDUCATION

CAREER

DID YOU KNOW ...

... my mom is Italian and my dad is German? I believe I’m a really good mix of both countries and I often find it very difficult to answer the question of whether I feel more Italian or German. Perhaps the truth lies in the fact that I always - and without exception - have a cappuccino and a pretzel for breakfast.
„Why Not.“
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Stuart

Unbezahlter Faul-Lancer, Security

Sprachen: Alle (aber nur passiv)

Ausbildung

Tätigkeitsschwerpunkte

Ausbildung

Tätigkeitsschwerpunkte

DID YOU KNOW ...

Wuff Wuff !
Wuff Wuff !
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Emine
Kruse

Lawyer

LANGUAGES: German, English and Turkish

EDUCATION

CAREER

EDUCATION

CAREER

DID YOU KNOW ...

... if I hadn´t become a lawyer, I would be running a small ecological hotel somewhere at the Mediterranean today and looking after hundreds of cats and dogs. Because originally I did not want to study law, but rather hotel management. BEsides, I´ve always had a heart for animals. Today I´m glad it turned out differently.
„Courage is at the beginning of action, happiness at the end. “ (Demokrit)
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Sophie
Kobleder, LLB.oec.

Research Associate / Masters degree student in business law

LANGUAGES: German and English

FIELD OF ACTIVITY

EDUCATION

CAREER

FIELD OF ACTIVITY

EDUCATION

CAREER

DID YOU KNOW ...

..that I was an enthusiastic cross-country skier and biathlete until I was 15 years old? As a native Austrian, winter sports are of course very close to my heart and every year I look forward to spend a few beautiful days in the snow and in the mountains with my family in Salzburg.
„If you can dream it, you can do it.“
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Alexandra
Nau

Paralegal

LANGUAGES: German and English

FIELD OF ACTIVITY

EDUCATION

CAREER

FIELD OF ACTIVITY

EDUCATION

CAREER

DID YOU KNOW ...

.. that my favorite pastime is KungFu? Besides that I love to go diving. To dive once on the Maldives would be an absolute dream.
„ Strenght is to be found in serenity.“
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Emma
Rakosi

Research Associate

Languages: German and English

FIELD OF ACTIVITY

EDUCATION

CAREER

FIELD OF ACTIVITY

EDUCATION

CAREER

DID YOU KNOW ...

.. that I’m a hobby artist and I prefer abstract painting? When I paint, a whole paint pot can fly on my canvas. I like to spend my free time with horses or I support my home club Eintracht Frankfurt. I also like to deal with architecture, design and photography.
„Creativity is the intelligence that makes fun.“
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Britta
Sturm

Lawyer

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

... if I had not become an in-house lawyer / attorney, I would have turned traveling into my profession. Foreign countries and cultures as well as different ways of living of people all over the world fascinate me.

Nature with all its facets, especially the many possibilities for sports and outdoor activities is a gift to be preserved.

During my travels and outdoor activities, I always recharge the energy and strength I need for my professional life.
„You are what you think.“
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Sinem
Cigdem

Secretary

LANGUAGES: German, English and Turkish

EDUCATION

CAREER

EDUCATION

CAREER

DID YOU KNOW ...

..I am an Explorer? I love to travel and exploring new countries and cities. But my voyages of discovery are not far away everytime. I am also keeping an eye on new ETFs and individual Stocks for my stock portfolio.
„Decisions determine your success, not external circumstances.“ (Robert Kiyosaki)
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Maximilian
Graf

Lawyer

LANGUAGES: German and English

PRACTICE AREAS

EDUCATION

CAREER

PRACTICE AREAS

EDUCATION

CAREER

DID YOU KNOW ...

...if I hadn’t become a lawyer, I might have opened a gentlemen’s outfitters. Post-graduation I worked at a renowned fashion store and helped customers find their ideal suit. I support the SC Freiburg – my football home club – in my free time. Moreover, my heart belongs to my dwarf rabbits.
„Paths are made by walking them.”

News

News

from us

WZM advises Paragon Germany GmbH merger

WZM advises Paragon Germany GmbH merger

As a medium-sized law firm, WZM Wanner Zahn Machander PartG mbB recently advised on the merger of Paragon Customer Communications Weingarten GmbH ("Paragon Weingarten") into Paragon Germany GmbH ("Paragon GmbH").
Paragon Weingarten was part of Paragon DACH & CEE, a leading provider of comprehensive solutions for innovative customer and employee communications.

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BGH: Owners meetings during the coronavirus pandemic were permissible in writing

BGH: Owners meetings during the coronavirus pandemic we...

Meetings of condominium owners during the coronavirus pandemic were also possible in writing - they did not have to be held in person due to the exceptional situation. This was decided by the Federal Court of Justice (BGH) on Friday.

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BVerfG:: Exclusion of book value transfer between partnerships with identical shareholdings is unconstitutional

BVerfG:: Exclusion of book value transfer between partn...

In its decision dated 28 November 2023 (2 BvL 8/13), the Federal Constitutional Court (BVerfG) ruled that Section 6 para. 5 sentence 3 EStG is incompatible with the general principle of equality under Article 3 para. 1 GG insofar as it excludes the transfer of assets between partnerships with identical shareholdings at book value.

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New guidelines for the input tax deduction for fuels purchased via fuel cards

New guidelines for the input tax deduction for fuels pu...

Since the end of 2023, new guidelines have been available from the VAT Committee, which emerged from Working Paper 1067 of July 5, 2023. This deals with the question of whether and when a chain transaction between the oil company and the card issuer and between the card issuer and the fuel card customer (e.g. transport company) can be assumed in the case of a fuel purchase via a fuel card (not a credit card), which entitles the purchaser of the fuel to deduct input VAT. This is ultimately a reaction to the two ECJ rulings C-185/01 from 06.02.2003 (Auto Lease Holland) and C-235/18 from 15.05.2019 (Vega International).

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Against right-wing extremism, racism, xenophobia and hate speech

Against right-wing extremism, racism, xenophobia and ha...

As WZM, we would like to take a clear position on current developments in our society.

Our society thrives on tolerance. Only through tolerance can we have diversity. Only through diversity can there be prosperity and progress.

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No inheritance tax in the case of

No inheritance tax in the case of "bequeathing" instead...

In a recent ruling (Case No. II R 37/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) has decided that foreigners who "bequeath" a property located in Germany instead of "inheriting" it can thereby avoid inheritance tax. This legal loophole had been known for years and had not yet been closed.

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Increase in the HGV toll

Increase in the HGV toll

In future, the HGV toll is to be linked to the level of CO2 emissions.
The proposed legislation serves to implement the amended Eurovignette Directive, which came into force in March 2022. Among other things, it provides for a CO2 differentiation of the HGV toll for heavy goods vehicles by 25 March 2024 at the latest and the inclusion of all HGVs with a technically permissible total mass of more than 3.5 tonnes from 25 March 2027.
The CO2 differentiation of the HGV toll is an important measure for reducing greenhouse gas emissions in transport and for achieving the climate protection targets.

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ECJ ruling of 20 April 2023 on the supply of electricity at charging points

ECJ ruling of 20 April 2023 on the supply of electricit...

The European Court of Justice (ECJ) has ruled on the VAT classification of e-charging in its judgment of 20 April 2023 (Case C- 282/22). The ruling applies at least to the two-person relationship between the charge point operator ("CPO") and the end customer, i.e. if no electromobility provider ("EMP") is interposed.

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WZM vs. Google

WZM vs. Google

In a landmark case, the Frankfurt Regional Court has extended the responsibility of domain providers and web hosts for the content of websites operated by third parties. The proceedings were successfully conducted by the Frankfurt law boutique WZM.

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Our new lawyer Maximilian Graf introduces himself

Our new lawyer Maximilian Graf introduces himself

I have been part of the WZM team since May 2023. I was already able to actively support WZM during my legal traineeship.

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Whistleblower Protection Act passed

Whistleblower Protection Act passed

The Whistleblower Protection Act was now passed by the Bundestag on 11 May 2023 and confirmed by the Bundesrat on 12 May 2023.

Publication in the Federal Law Gazette is expected to take place in calendar week 20, so that the Whistleblower Protection Act will enter into force four weeks later - i.e. in mid-June 2023.

Two important deadlines apply:

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Important changes for general partnerships as of 01.01.2024

Important changes for general partnerships as of 01.01....

As of 01.01.2024, comprehensive changes in the law are pending for partnerships. A civil-law partnership (GbR or BGB partnership) will then finally be recognised by law as having legal capacity (which was previously only recognised by case law). This will also make it easier to change to another form of partnership and to carry out transformations under the Transformation Act. Thus, in future, BGB companies can also be part of mergers and demergers.

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WZM at Hessischer Rundfunk

WZM at Hessischer Rundfunk

Our partner Gero Wähner was consulted by Hessischer Rundfunk as a building law expert on an extensive case in which a married couple had bought a building plot in Eltville, but are now probably not allowed to build their house on it. More can be found at: https://www.hessenschau.de/wirtschaft/ehepaar-aus-eltville-kauft-grundstueck-darf-darauf-aber-nicht-bauen-v2,grundstueck-streit-eltville-100.html

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Solidarity surcharge possibly unconstitutional (BFH, hearing of 17.01.2023, ref. IX R 15/20)

Solidarity surcharge possibly unconstitutional (BFH, he...

The trial before the Federal Fiscal Court on the constitutionality of the solidarity surcharge has now taken place on 17.01.2023. There were no legal or tax arguments in favour of retaining the solidarity surcharge.

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Federal State of Hessen Fiscal Court: European law freedom of movement of capital also applies to income from a family foundation in Switzerland (Hesse Fiscal Court, judgement of 13.07.2022 - 8 K 1419/19)

Federal State of Hessen Fiscal Court: European law free...

The parties disputed whether, in the respective assessment periods, the income of a family foundation was attributable for tax purposes to the parties to the assessment on the basis of § 15 para. 1 sentence 1 of the Foreign Tax Act in the version applicable to the years in dispute (AStG) and whether the provisions of § 15 para. 1 sentence 1 AStG and § 15 para. 1 sentence 1 AStG were applicable to the parties to the assessment. sentence 1 of the Foreign Tax Act and § 15 para. 6 of the Foreign Tax Act are compatible with the Basic Law and with European law, i.e. the provisions of the Treaty on the Functioning of the European Union in the version of the Treaty of Lisbon (Official Journal of the European Union - Abl EU - 2008, no. C 115, 47).

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WZM wishes Happy Holidays and a successful and happy start into the New Year

WZM wishes Happy Holidays and a successful and happy st...

Dear clients, dear business partners,

we would like to thank you for the extremely good, loyal
and trustful cooperation during this year.

The entire WZM-Team wishes you Happy Holidays
and a successful and happy start into the new year.

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Inheritance and gifting will become more expensive

Inheritance and gifting will become more expensive

From 01.01.2023, inheriting real estate and transferring it as a gift will become significantly more expensive. The amended law provides for a change in the tax valuation standards of developed real estate. This will result in a significant increase in inheritance and gift tax from 01.01.2023.

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Sale of Russian companies to buyers from

Sale of Russian companies to buyers from "unfriendly st...

On September 8, 2022, Russian President and suspected war criminal Vladimir Putin signed a new presidential decree (No. 618). This decree imposes new restrictions on the transfer of shares in Russian limited liability companies (OOOs):

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High tolls in Hungary are permissible ( Bundesgerichtshof ruling of 28.09.2022)

High tolls in Hungary are permissible ( Bundesgerichtsh...

If a driver in Hungary drives without a toll sticker, the toll may be demanded from the vehicle owner in Germany - even from rental car companies. This was decided by the BGH (28.09.2022).
Drivers who do not pay the toll in Hungary must pay high additional claims. This was decided by the Federal Court of Justice (BGH) in Karlsruhe (ruling of 28.09.2022, Ref. XII ZR 7/22). The court ruled in favor of a Hungarian collection agency that had filed a lawsuit against a car rental company for non-payment of tolls.

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Bundestag approved inflation bonus

Bundestag approved inflation bonus

The inflation bonus already approved by the Bundestag has now been promulgated in the Federal Law Gazette. Employers will thus be able to grant their employees a tax- and duty-free bonus of up to 3,000 euros from October 26, 2022. This is the so-called inflation compensation bonus. Employers can give their employees a maximum of 3,000 euros tax- and duty-free to compensate for inflation from October 26, 2022 until the end of December 2024. This is intended to relieve employees of the burden of inflation.

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Olá Lisboa

Olá Lisboa

This year, together with our cooperation partners Unigarant Frankfurt and Unigarant Berlin, we went 1819 kilometers west to the beautiful city of Lisbon. Together we enjoyed the beautiful weather during our beach trip and even threw ourselves into the waves of the Portuguese coast with the help of a surfboard.

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UPDATE: OLG Karlsruhe overturns decision of VK Baden-Württemberg (07.09.2022)

UPDATE: OLG Karlsruhe overturns decision of VK Baden-W...

In a previous message, we informed you about the decision of the Baden-Württemberg Procurement Chamber of 13.07.2022 (Ref. 1 VK 23/22). The Karlsruhe Higher Regional Court has now overturned the decision of the Public Procurement Chamber in a ruling dated September 7, 2022 (Case No. 15 Verg 8/22).

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Exclusion of the subsidiary of a U.S. group in award procedures for hosting services

Exclusion of the subsidiary of a U.S. group in award pr...

The Baden-Württemberg Procurement Chamber has ruled that the use of hosting services of a European cloud provider with a US parent company for the processing of personal data violates the GDPR.

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Welcome to the team Britta Sturm

Welcome to the team Britta Sturm

Since August 1, 2022, Ms. Britta Sturm strengthens our team. Until joining WZM, Ms. Sturm worked in a leading position as in-house lawyer in internationally operating credit institutions and thus gained extensive knowledge of their internal workflows and requirements.

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Amendment of the NachweisG as of 01.08.2022

Amendment of the NachweisG as of 01.08.2022

With the implementation of the EU Directive 2019/1152 on transparent and foreseeable working conditions, the German legislator passed far-reaching amendments to the Verification Act (NachwG), which have been in force since 01.08.2022. The amendment made extensive changes to Section 2 (1) NachwG, according to which the employer is now obliged to set out the main contractual conditions in writing and hand them over to the employee. This applies to all employment relationships concluded from 01.08.2022.

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Welcome to the team

Welcome to the team

Today we would like to introduce our new employee Sinem Cigdem. Sinem has a further education in business administration and will support us with her experience in the office.

We are very happy to welcome Sinem in our team.

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Congratulations on the first judicial state examination

Congratulations on the first judicial state examination

Congratulations to our employee Talisa Drescher for her excellent first judicial state exam! We are happy that you are part of our team.

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Shari Seitz is a certified mediator

Shari Seitz is a certified mediator

Our colleague Shari Seitz has become a certified mediator this week and as such supports the WZM mediation team in a leading role. If you have any questions about mediation, please do not hesitate to contact Ms. Seitz directly.

Congratulations on the certification!

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WZM competes in the J.P. Morgan run

WZM competes in the J.P. Morgan run

WZM participated with a great team at this years J.P.Morgan run and was not put off by the rain.

A big thank you to the runners and the supporters along the course, it was again a lot of fun :)

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 Model withdrawal forms to be adapted in May

Model withdrawal forms to be adapted in May

Following the entry into force of the New Deal for Consumers - EU Directive (EU) 2019/2161, there will be adjustments to the right of withdrawal that may be relevant for you.

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