Dr. Friedrich Helmert

Vita

born 1953, married, 3 children

Areas of expertise

• Complex tax concepts, national and international
• Company acquisitions and sales
• Succession consulting
• Inheritance law, inheritance tax law
• Criminal tax law

Other activities

• From 1998 to 31.08.2022 voluntary judge at the German Federal Court of Justice (senate for auditing matters)

Select publications

• Die Zurechnung nach § 15 AStG bei Verlusten, iStR 2005, 272
• “Sonderbetriebsvermögen” in: Geprägte Freiheit in Forschung und Lehre, Heidelberger Beiträge zum Finanz- und Steuerrecht Bd. 4 2016

Professional career

• Of Counsel since 2022
• Auditor since 1990
• Partner 1987-2022
• Tax consultant since 1986
• With HLB Schumacher since 1984
• Attorney since 1984
• Research assistant at the chair of public law and tax law (Prof. Dr. Paul Kirchhof) in Heidelberg 1982-1984
• Traineeship on Aachen/Cologne 1979-1982
• Law and history studies in Münster and Göttingen 1974-1979

Language

English