Our lawyers
Diplom-Finanzwirtin Frauke Heumos, LL.M.
Ms. Heumos is a lawyer and specialist lawyer for tax law as well as for commercial and corporate law. After working for PricewaterhouseCoopers in Hamburg and a medium-sized law, auditing and tax consulting firm for several years, Ms. Heumos has been employed in the tax law department of HBBN GmbH since December 2017. Since April 2020, Ms. Heumos has been providing her legal services at the partnership HBBN Dr. Hindersmann & Partner.
The focus of our legal practice is on:
- Tax structuring advice
- Restructuring measures under company law
- Asset and company succession planning and drafting wills
- Preparation of gift and inheritance tax returns including tax valuation of assets
- Conducting extrajudicial and judicial appeal proceedings
Education
- 1990 Abitur at the Neues Gymnasium Oldenburg
- 1991 - 1994 Training in the higher service of the tax administration (Lower Saxony) at the Oldenburg tax office and at the Lower Saxony University of Applied Sciences for Administration and Administration of Justice - Tax Administration Department - in Rinteln, graduating with a degree in tax administration
- 1994 - 2000 Studied law at the University of Osnabrück
- 2000 - 2002 Legal clerkship at the OLG Oldenburg
- 2002 - 2003 Supplementary studies in tax sciences at the University of Osnabrück with the degree LL.M. Taxation
Professional career
- 1994 - 1997 Tax inspector in the income and inheritance tax assessment offices of the Oldenburg, Delmenhorst and Osnabrück-Land tax offices
- 1997 - 2000 Student and research assistant at the Institute for Finance and Tax Law at the University of Osnabrück under Prof. Dr. Jörg Manfred Mössner
- 2003 - 2005 Senior Consultant at PricewaterhouseCoopers Deutsche Revision AG in Hamburg, Tax Department Public Services
- 2005 - 2017 In-house lawyer at a medium-sized law, auditing and tax consulting firm
- Specialist lawyer for tax law since 2007
- since 2008 Specialist lawyer for commercial and corporate law
- Since 2017 in-house lawyer in the tax law department of HBBN GmbH
- Since 2020 lawyer at the partnership HBBN Dr. Hindersmann & Partner