Leon Schlebrügge

Vita

* 1996

Main areas of practice

• Tax and corporate law support for restructurings, M&A transactions, and business start-ups
• Tax-optimized business and generational succession planning
• Real estate tax law and taxation of real estate companies (including claiming the expanded trade tax deduction and optimizing real estate transfer tax)
• Support during tax audits
• Tax litigation (appeal proceedings, tax court litigation)
• Advice on voluntary disclosures to avoid criminal penalties and defense in criminal tax proceedings (tax evasion, reckless tax underpayment)
• Nonprofit law
• Transparency register
• Enforcement of recourse claims in cases of tax advisor liability

Publications

• § Section 18 (1) sentence 2 – new – GrEStG-E: Electronic data transmission by third parties in accordance with section 93c AO for transfer tax purposes , AO-StB 2024, 218 – 221
• § Section 39 (4a) EStG and the question of the time of the first data transmission, EStB 2024, 101-106

Other activities

• Member of DStjG e.V.
• Member of Westfälischer Steuerkreis e.V.
• Member of Forum Steuerrecht Nordkirchen e.V.

Professional career

• Tax consultant since 2026
• Lawyer since 2024
• With HLB Schumacher Hallermann since 2024
• 2022 – 2024 Legal clerkship at Münster Regional Court; stages at Münster Public Prosecutor’s Office (Department for Economic and Tax Crime), Münster Tax Court, Münster Tax Office for Criminal Tax Matters and Tax Investigation and Flick Gocke Schaumburg in Düsseldorf
• 2018 – 2021 Studied law at the University of Münster
• 2015 – 2018 Dual studies at the HSF Nordkirchen; Beckum tax office

Languages

English