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Corporate Law ∙ Commercial Law ∙ M&A ∙ Tax Law ∙ White-collar Crime

BIRKENMAIER & OBSER Rechtsanwälte is an independent German boutique law firm whose attorneys specialise in the areas of corporate law, commercial law, tax law, succession and inheritance law as well as white-collar crime.

We advise businesses, entrepreneurs and private clients with regard to their economic and legal decisions. If necessary we enforce our clients‘ rights before the authorities and in court. Our range of services thereby encompasses also the defence against criminal and liability charges.

We believe that clients require individual and high-quality advice. For our clients we always strive for legally possible as well as economically viable solutions.

Our office is situated at Viktualienmarkt in the center of Munich (Germany).


Markus Birkenmaier and Ralph Obser were selected by their peers for inclusion in The Best Lawyers™ in Germany 2020, 2021, 2022, 2023, 2024 and 2025 as well as 'Beste Anwälte' 2019, 2020, 2021, 2022, 2023 and 2024 in Germany's leading financial daily newspaper Handelsblatt in cooperation with Best Lawyers respectively.

BIRKENMAIER & OBSER Rechtsanwälte has been awarded 'Top Commercial Law Firm' in 2019, 2020, 2021, 2022 and 2023 ('Top-Wirtschaftskanzlei') by German news magazine FOCUS.

BIRKENMAIER & OBSER Rechtsanwälte has been selected by its peers and clients for inclusion in 'Best Commercial Law Firms' in 2020, 2021, 2022, 2023 and 2024 ('Beste Wirtschaftskanzleien') published by German business magazine brand eins in cooperation with Statista.

German business magazine Capital recognized BIRKENMAIER & OBSER Rechtsanwälte in the category 'Best Law Firms for Private Clients' in 2022 ('Beste Anwaltskanzleien für Privatmandanten').

BIRKENMAIER & OBSER Rechtsanwälte has been awarded 'Top Tax Firm' in 2024 ('Top-Steuerkanzlei') by German news magazine FOCUS.

BIRKENMAIER & OBSER Rechtsanwälte has been awarded 'Germany's Best Tax Advisors' in 2018, 2019, 2020, 2021, 2022, 2023 and 2024 ('Deutschlands Beste Steuerberater') by Germany's leading financial daily newspaper Handelsblatt.


We advise companies, founders and shareholders as well as managers and members of supervisory boards in all areas of corporate law / company law, including partnership law.

We provide support in all stages of a company’s existence, from choice of the most suitable legal form, the formation of the company, corporate housekeeping, during times of growth and expansion, in difficult times, with regard to disputes and conflicts, until the termination of the business engagement being it by selling the company, transferring the company to the next generation or by liquidation.

We assist clients in M&A (mergers & acquistions), PE (private equity) and VC (venture capital) transactions as well as with regard to company or group reorganisations / restructurings and can – due to our specialisation – also provide the respective transaction tax advice in those areas.

Clients can also count on our expertise in corporate litigations. Markus Birkenmaier is recognized by Best Lawyers in the fields of Corporate Law and Litigation, and our firm has received the 'Top Commercial Law Firm' award for Corporate Law from the news magazine FOCUS.


We advise clients with regard to commercial law issues in domestic as well as in cross-border contexts. We negotiate and draft all kinds of commercial contracts, such as supply agreements, distribution agreements and joint venture agreements. If necessary, we assert justified claims or defend against unjustified claims.

Moreover, we advise clients with regard to sales agent issues.


In tax law we have a special expertise in international tax law, including European tax law. We advise in inbound as well as in outbound situations, especially with regard to issues related to permanent establishments, double tax conventions, withholding taxes on dividends, interest and license fees, controlled foreign companies (CFC) and relocations to or from Germany.

We help foreign businesses starting their business in Germany by selecting a tax-optimised structure for their venture.

Furthermore, we advise businesses, entrepreneurs and shareholders with regard to (corporate) income tax issues, regarding reorganisations/restructurings (mergers, spin-offs, carve-outs, transfers by contributions in kind, changes of corporate form), M&A transactions and succession planning (company succession).

We assist clients in complicated tax audits, tax appeals and tax litigation cases before German and European courts, in mutual agreement procedures under double taxation agreements or the EU Arbitration Convention, and defend clients against alleged fiscal offences.

We are also qualified as specialist tax lawyers and as tax advisor.

Ralph Obser is recognized by Best Lawyers in the field of Tax Law and our firm is recognized by Handelsblatt in the category 'Best Tax Advisors', by FOCUS as 'Top Commercial Law Firm' and 'Top Tax Firm' and by brand eins as 'Best Commercial Law Firms' in Tax Law.


We defend clients against white-collar crime allegations and in criminal tax law issues including alleged customs offences.

We assist companies in internal investigations and by implementing compliance systems in order to prevent white-collar crime.


The commercial law firm BIRKENMAIER & OBSER Rechtsanwälte assists clients in national and international situations. We do not only provide domestic but also cross-border advice.

Viktualienmarkt 5
D-80331 München

T +49 (0)89 23 23 87 19-0
F +49 (0)89 23 23 87 19-9
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BIRKENMAIER & OBSER Rechtsanwälte Partnerschaft mbB ∙ Viktualienmarkt 5 ∙ D-80331 Munich ∙ Germany
T+49 (0)89 23 23 87 19-0 ∙ F +49 (0)89 23 23 87 19-9 ∙

© BIRKENMAIER & OBSER Rechtsanwälte 2023