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Associate

Martin Acker

Hamburg

Martin advises on general tax law with a focus on procedural law. His advice focuses on income tax law issues, in particular on management and employee participation in general as well as in the context of token-based business models both nationally and internationally. Additionally, he is experienced in the taxation of crypto assets, in particular in relation to funds investing in crypto assets.

Education and Career

Martin studied law in combination with additional training in economics (WiwiZ) at the University of Bayreuth. After completing his law degree, Martin worked as a research assistant at the Chair of Public Law, Legal Dogmatics and Legal Didactics and at the Research Center for Family Businesses (FoFamU). He was also a student advisor for the WiwiZ and at times for the “Law and Economics (LL.B.)” course. During his legal clerkship at the Higher Regional Court of Bamberg, he worked in tax law at the law firm Hengeler Mueller in Munich. Martin is a member of the International Fiscal Association (IFA).

In his current PhD project, Martin is working on the legal classification of the so-called family constitution, a document for controlling governance in the overall system of a family business.

Qualifications

  • German qualified attorney (Rechtsanwalt)
  • Business Lawyer (University Bayreuth)

Languages

  • German
  • English
  • Implementation of DAC8: Reporting requirements for Bitcoin, Ether and Co. as part of the international exchange of information
    ISR 2024, 329-339 (together with Lukas Schmitt) [in German]
  • Priority of primary legal protection - analysis and evaluation of this principle in government liability law,
    NJOZ 2021, pp. 641-646 [in German]
  • The family business - Legal theoretical classification and practical case study - From corporate governance to family governance (lecture), Spektrum (Bayreuth),
    1. Ausgabe, 2017, pp. 22-25 [in German]
  • Tax impact of income and expenses in the context of studies,
    grin-Verlag, 2015, pp. 84 [in German]

Martin Acker

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