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An experienced team on your side

  • Stephan Schwarz

    Attorney-at-law (since 2001)

    Diplom-finanzwirt (since 1992)

    Stephan successfully completed studies of tax and finance law at the University of Applied Sciences Rotenburg and law at the Philipps University of Marburg.

    After starting his career with the Hessian tax authorities, he moved to a tax consulting and auditing company. This was followed by work in a small, highly specialised law firm in Frankfurt am Main.

    He worked at this law firm for more than ten years – seven of them as managing director and sole authorised representative – especially in the area of caring for wealthy private clients.

    Stephan is a founding partner of Schwarz & Körner Rechtsanwälte.

    Publications

    • Mutter/Schwarz: Keine Angst vor der Selbstanzeige – Nacherklärung von Einkünften aus Kapitalvermögen bei Vermögensbindung in Stiftungen oder Trusts
      in: DStR 2009 S. 807
    • Mutter/Schwarz: Stiftungen und Trusts in der Erbschaftsplanung in Deutschland und in der Schweiz unter Berücksichtigung von Steuerfragen in: Erbschaftsratgeber Deutschland-Schweiz, 3. Auflage 2009
    • Schwarz/Körner: „Die Stiftung: Typische Gestaltungen in Deutschland“ in: Erbschaftsratgeber Deutschland-Schweiz, 4. Auflage 2014
    • Körner/Schwarz: Wem gehört das Vermögen steuerlich transparenter liechtensteinischer Stiftungen? – Vermögenszuordnung im Streitfall zwischen Erben des Stifters und Stiftungsbegünstigten, in: DStR 2015 S. 2501

    Presentations

    • Nacherklärung von Erträgen aus Kapitalvermögen – Steuerstrafrechtliche Grundlagen
    • Asset-Protection: Grundlegende Überlegungen zum Schutz des eigenen Vermögens
    • Vermögensnachfolge für Unternehmer und Privatpersonen – steueroptimierte Gestaltungen
    • Besteuerung von in- und ausländischen Kapitalvermögenseinkünften
    • Unternehmerische Tätigkeit im Ausland – rechtliche und steuerliche Fragen
    • Die Reform des Erbschaftsteuergesetzes
    • Was der GmbH-Geschäftsführer über Steuerrecht wissen muss
    • Besteuerung vom Einkünften aus Kapitalvermögen

    Practice Areas

    • (international) Tax Law
    • Inheritance Tax and Gift Tax
    • (international) Foundation Law
    • Criminal Tax Law
    • M&A
    • Corporate Law
    • Capital Markets
    • Inheritance Law

  • Dr. Adrian Körner

    Attorney-at-law (since 2007)

    Notary (since 2014)

    Adrian studied law at the J. W. Goethe University Frankfurt and at the University of East Anglia in Norwich, England.

    After obtaining his doctorate in capital markets law and successfully completing his examinations as a specialist tax lawyer, he began his career as a lawyer at a law firm specialising in corporate transactions, for which he was also deployed for an extended period of time at the investment bank Morgan Stanley in London.

    This was followed by employment with a leading US law firm in Frankfurt. Today, Adrian is a notary and provides legal advice in the areas of corporate, real estate, inheritance and capital markets law.

    He is a founding partner of Schwarz & Körner Rechtsanwälte.

    Publications

    • Körner: Die angemessene Gegenleistung für Vorzugs- und Stammaktien nach dem WpÜG, Europäische Hochschulschriften, 2006
    • Halász/Vogelmann/Körner: Distressed Debt, in: Jesch/Striegel/Boxberger, Rechtshandbuch Private Equity, C.H. Beck Verlag, 2010
    • Schwarz/Körner: „Die Stiftung: Typische Gestaltungen in Deutschland“
      in: Erbschaftsratgeber Deutschland-Schweiz, 4. Auflage 2014
    • Körner/Schwarz: Wem gehört das Vermögen steuerlich transparenter liechtensteinischer Stiftungen? – Vermögenszuordnung im Streitfall zwischen Erben des Stifters und Stiftungsbegünstigten, in: DStR 2015 S. 2501
    • Vogelmann/Körner: Die Verwertung verpfändeter GmbH-Geschäftsanteile, in: DNotZ 2018, S. 485

    Presentations

    • Case Study Unternehmens- und Anteilsverkauf: Verkauf von Familienunternehmen
    • Vermögensnachfolge für Unternehmer und Privatpersonen – steueroptimierte Gestaltungen
    • Die Reform des Erbschaftsteuergesetzes

    Practice Areas

    • Notaryship
    • Inheritance Law / Asset and Business Succession
    • (international) Foundation Law
    • Corporate Law / M&A
    • Real Estate
    • Capital Markets

  • Lars Spielvogel

    Würtembergischer notaria

    (since 1996)

    After completing his five-year preparatory service for the career of district notary in Baden-Württemberg at the Notarial Academy in Stuttgart, in 1996 Lars passed the notarial examination with distinction and acquired the qualification for the office of district notary.

    However, he decided against a career as a civil servant and worked for more than four years in a notary’s office in Frankfurt am Main, focusing on real estate and corporate law, before moving to a small, highly specialised law firm. There, for more than eleven years, he was solely responsible for the drafting of civil law contracts with a focus on business succession and gifts, corporate law and inheritance planning.

    There he met Stephan Schwarz, with whom he has been working successfully for more than ten years.

    Practice Areas

    • Contract Designs
    • Inheritance Law / Forced Heirship
    • Corporate Law
    • (international) Civil Law
    • Marriage Agreements
    • Precautionary Measures

  • Marcel Kloth

    Steuerfachwirt (since 1998)

    Marcel Kloth completed his training as a tax assistant (“Steuerfachgehilfe”) and subsequently his advanced training as a tax administrator (“Steuerfachwirt”) in 1998.

    He worked in tax consulting and auditing companies and gained extensive professional experience in the tax department of a well-known European construction enterprise.

    Today, Marcel is mainly active in the areas of tax law and year-end work. Together with his team, he prepares tax returns, annual financial statements, current financial accounting as well as current payroll accounting for individuals and companies of all legal forms.

    He is also responsible for the tax supervision of charitable and non-charitable foundations.

    Practice Areas

    • Tax Law
    • Tax Returns
    • Annual Financial Statements
    • Financial Accounting
    • Cost Accounting
    • Payroll Accounting