Our Law Firm

The qualifications and experience of our team enable us to recognize the consulting needs of our clients and to deliver precise and practical solutions. Our key activities are:

  • Employment Law
  • Compliance
  • Inheritance Law / Asset Succession
  • Corporate Law
  • Tax Law / Criminal Tax Taw
  • Commercial Contract Law

We work in depth in the respective legal field and as a team with a trained eye “beyond the legal horizon”. The close cooperation with our partner law firm LM Audit & Tax optimally rounds off the competence and consulting portfolio.

Petra Kanz

Petra Kanz

Managing Director

After initial years as an in-house solicitor in the finance- and insurance industry, she has been working as a lawyer since 1999. In 2003, she gained additional qualifications as a qualified tax consultant and specialist lawyer for tax law, and in 2011 as a specialist consultant for international tax law. Ms. Kanz has many years of professional experience in inter-professional Munich commercial law firms (lawyers/tax consultants/auditors). Always at the interface with tax law, she has developed her main areas of advice in the fields of corporate law, commercial contract law and inheritance law/asset succession. In cross-border matters, she also advises on special issues of international tax law. Ms. Kanz is a co-founder of LM Law Rechtsanwaltsgesellschaft mbH.

Corporate law and commercial contract law
  • Company formation (including advice on legal form, drafting articles of association, mezzanine forms of participation)
  • Conversions, restructuring, capital measures, liquidation
  • Ongoing tasks of an “outsourced legal department”
  • Company acquisition/sale (due diligence), company succession
  • Start-ups: shareholder agreements, convertible loans, financing rounds, employee participation
  • Corporate agreements, e.g. profit and loss transfer agreements
  • Drafting, reviewing and negotiating contracts for day-to-day business operations, e.g. purchase, leasing, work and service agreements, loan agreements, commercial rental agreements. Review and drafting of general terms and conditions.
Inheritance law / succession and inheritance tax law

In the area of inheritance law, the support is adressed to clients who are facing the issue of generational change and wish to make targeted arrangements for their succession, whether by way of anticipated succession or by drafting wills with foresight. The aim is to structure the estate clearly and avoid disputes. The advice is also dedicated to the tax aspects.

  • Wills / inheritance contracts: Advice on structuring and drafting, notarial contact if required
  • Lifetime asset transfers: Contract review, statutory notifications to the authority in charge
  • Special issues: e.g. minimum share in the estate („Pflichtteil“), patchwork families, wills in regards of disabled, non-marital partnerships, cross-border cases
  • Obtaining certificates of inheritance or EU certificates of inheritance
  • Advice for communities of heirs, e.g. joint estate administration or settlement
  • Inheritance tax: valuation, declaration.
International tax law

The legal field of international tax law is becoming increasingly complex.  The background to this is the conflicting desires of nation states for the global tax volume. The OECD and the EU, in particular, are attempting to create measures for equitable solutions that are reflected in national tax law and in the interpretation of double taxation agreements. The legislator also constantly endeavours to close legal “loopholes”. You will receive specialized advice on questions of cross-border inbound and outbound structuring involving companies or individuals, if necessary in cooperation with foreign colleagues and LM Audit & Tax.

  • Double taxation issues under national law and DTAs
  • Assessment of permanent establishments and differentiation from subsidiaries
  • Withholding tax exemption procedures.
Permanent Advice on Labour Law

When advising companies on labour law, we consider ourselves not only as legal advisors, but as “sparring partners” in both strategic and day-to-day issues. 

Process Management

We develop the right strategy for every case and, if necessary, enforce our clients’ interests in court.

Business Immigration

We support our clients in the recruitment of experts from abroad. Thanks to our proven expertise in this area of law, as well as our many years of trusting cooperation with both the local immigration authorities and numerous foreign missions (embassies and consulates), we are able to facilitate a quicker and smoother start of operations.

Contracts Drafting

We draft and review employment contracts, remuneration systems and other employment contract provisions.

Assignment of external personnel

We advise on all aspects of employee leasing. In addition to drafting contractual provisions, we represent our clients’ interests before authorities and courts.

Igor Schmulenson

Managing Director

Igor already specialized on employment law during his studies and worked in the employment law department of a DAX-listed company and a well-known employment law firm in Munich before his second state exam. Then, he worked for two law firms in Munich – also specializing exclusively in employment law – until he founded a law firm in 2020. In January 2024, Igor joined the LM LAW as a partner and managing director, where he heads the employment law department.

Igor represents companies and executives in all matters of individual and collective employment law and advises in German, English and Russian.

Miriam Rosenthal

She studied law at the LMU Munich and has been working as a lawyer since 2011. While working at EY Hamburg, she passed her tax advisor exam in 2017. Since January 2022, she has been a partner and managing director at LM Law Rechtsanwaltsgesellschaft mbH. She skillfully covers the interface between legal and tax advice and thus offers her clients comprehensive advice. She specializes in compliance and tax law.

Money Laundering Prevention
  • Advice, preparation and revision of risk analyses
  • Advice on and implementation of internal security measures
  • Creation of work instructions and review of processes
  • Advice, review and adoption of KYC process
  • Training of employees and money laundering officers and their deputies
  • Examination of suspected cases
  • Contact person for supervisory and law enforcement authorities (in particular BaFin and FIU)
  • Cooperation with external money laundering officers
  • Obligated parties: in addition to capital management companies, we also advise all other obligated parties such as tax advisors/auditors/lawyers and goods traders
Internal Audit

Advisory activities in the implementation of processes and taking over the internal audit as an auditor.


Support in establishing an effective tax compliance management system (Tax CMS). This enables business processes to be designed efficiently and transparently and tax risks to be minimized. The focus is always on the release of managing directors and employees from liability. 

Criminal Tax Law

Advice on voluntary disclosures and tax correction declarations and individual defense in criminal and fine proceedings for private individuals and companies.

Inheritance and Gift Tax Law

Advice in the run-up to gifts in order to make the best possible use of tax allowances and optimize the tax burden. We handle the settlement of inheritances with the necessary sensitivity and support heirs in the notification of inheritances, the preparation of inheritance tax returns and the settlement of disputes between heirs.

Permanent advice on labor law

When advising companies, we see ourselves not only as legal advisors, but also as “sparring partners” for our contacts in both strategic and day-to-day issues. 

Process management

We develop the right strategy for each case and, if necessary, enforce our clients’ interests in court.

Employment law compliance advice

We advise companies on the handling of compliance matters relating to employment law. If necessary, we can draw on a broad network of highly specialized law firms in a wide range of legal fields in consultation with our clients and involve them.

Collective labor law

Collective bargaining and works constitution law are particular focuses of our work.

Konrad Klier

Lawyer, Specialist lawyer for labor law

Mr. Klier initially worked in employment law for national law firms until August 2021, when he moved to the Labor Relations department of a DAX company as an in-house lawyer. In January 2024, Mr. Klier also joined the law firm LM LAW as associate lawyer.

Mr. Klier represents companies and executives in all matters of individual and collective employment law and advises in German and English.