Martin Bünning Photo

Martin is a partner in the Frankfurt office and member of the Global Corporate Group. He is a qualified German lawyer (Rechtsanwalt, since 1996) and tax advisor (Steuerberater, since 2001). His practice focuses on all issues of corporate taxation (including VAT). In particular Martin advises on tax issues in the context of corporate transaction, (subordinated) financings and reorganizations. He also has substantial experience in structuring open and closed ended funds, the taxation of financial products and of real estate investments.


  • University of Freiburg, Germany, 1996, Ph.D.
  • Regional Court of Cologne, 1996, Second State Exam (Bar exam equivalent)
  • University of Freiburg, Germany, 1992, First State Exam (J.D. equivalent)
  • University Bonn, Date, Freiburg and Fribourg (Switzerland), 1992, Study of Law

  • Alemania

  • Germany

  • International Fiscal Association
  • Association of certified tax lawyers
  • Institute of Tax Advisers in Hesse

  • German
  • English
  • French

Premios y reconocimientos

  • Who’s Who Legal, 2019
  • Selected through peer review for inclusion in The Best Lawyers™ in Germany and Handelsblatt for Tax Law, 2020-2024