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In July 2018, LM Law Rechtsanwaltsgesellschaft mbH emerged as a legally independent entity from LM’s long-standing legal department to provide legal advice to companies and well-to-do private clients. The particular focus of our activities is on company law, employment law, other commercial law and inheritance law as well as on the interface between tax law including the criminal code for tax offences and tax compliance.

The qualification and experience possessed by our team as well as the close cooperation with LM Audit & Tax and their foreign network partners enable us to fully recognise the consultation requirements of our clients and deliver practical solutions which are precise and accurate: Immersed in the respective field of law, and at the same time spanning fields of law within an overall context and, if desired, trained to think outside the “legal box” with a view to national and international tax law.

Some of our lawyers have a dual qualification as a tax consultant and/or lawyer specialised in tax law. Last but not least, the close cooperation with our partner firm LM Audit & Tax in a lived “open-door” culture perfectly complements the competency and consultancy portfolio under a single roof.

Our Focus Areas

The legal consultation services offered by LM Law Rechtsanwaltsgesellschaft are aimed at our own clients and existing clients of LM Audit & Tax. Likewise, and always with a view to tax law, we have developed the focus of our activities to include company law, commercial contract law, inheritance law/asset succession, employment law and compliance.

The spectrum of our clientele ranges from well-to-do private clients to freelance professionals, small and medium-sized enterprises – often in cross-border structures – to investment funds and start-up and/or portfolio companies in venture capital (VC) and private equity (PE) – one of the focuses of LM Audit & Tax.


Company Law

Support in matters of company law is a key activity of commercial law consultation, as only a healthy, optimally-structured company can enjoy long-term success on the market.

Deswegen unterstützen wir Unternehmer und Unternehmen jeder Größe und Rechtsform bei Fragen rund um Gründung, in Phasen von Wachstum oder von Umstrukturierung und im Falle der Beendigung, also der Liquidation.

That is why we support entrepreneurs and enterprises of any size and legal form with issues surrounding the formation of a company, in phases of growth or restructuring and in case of termination, thus dissolution.

We draft and negotiate company contracts, statutes or accompanying contracts such as shareholder agreements and silent partnerships. We accompany conversions, business acquisitions and sales (so-called M&A) and plan the company succession, regardless of whether it is transferred to the next generation or an external solution is sought. We deal with due diligence reviews for buyers and/or sellers before business transactions are conducted. Due to our particular competence and the close cooperation with LM Audit & Tax we are able to cover the fields of law, tax, finance and commercial affairs “under a single roof”.

In cases of dispute, we assist with reasonable and pragmatic solutions to shareholder conflicts, if necessary also by pursuing judicial measures. Last but not least, we are contact partners for issues relating to the personal liability of entrepreneurs. We identify liability risks, evaluate them and help reduce them, e.g. by implementing efficient tax compliance management systems.


Employment Law

Our assistance with regard to employment law has its focus on individual employment law. In this respect, we are primarily a contact partner for employers.

We deal in particular with the review of existing employment contract templates, the drafting and amendment of employment contracts and advise with regard to contract terminations, be it through termination agreement or termination, if need be also in dismissal lawsuits. As a matter of course, we implement individual configurations such as the provision of a company car, variable remuneration models or time limitations.

The range of our services also comprises consultation on cross-border matters such as employment relationships in international corporate structures or posting agreements.

At the interface between company and tax law, we likewise provide support in all legal issues surrounding the managing director e.g. drafting the service contract and rules of procedure.

We also advise of the legal social insurance status of shareholders and managing directors and accompany the procedure to determine their status with the Deutscher Rentenversicherungsbund [German Pension Fund Association] (‘SV Clearing’).

If necessary and for the benefit of our clients, we make use of the close cooperation with LM Audit & Tax.


Inheritance Law

In the field of inheritance law, we assist clients faced with issues related to the generational transition, who wish to specifically regulate their succession, be it by means of anticipated succession or by drafting a forward-looking will. Inheritance law holds a range of configuration options, specialist terms and rules of interpretation, whose significance for an estate planning designed to prevent disputes is all too often underestimated. Mention need only be made to portio legitima – we assist with the assertion or defence of claims. We advise in cases of purely private asset succession, even in special situations such as blended families, but of course also in company-related constellations; we integrate, if necessary, aspects of company and tax law.

We provide support to heirs upon their inheritance, for example to obtain a certificate of inheritance or an EU Certificate of Succession. We advise the members of communities of heirs – during the joint administration of estates phase or with regard to the partition of the estate.

At the same time, we offer “one-stop” expertise in the field of inheritance tax (including but not limited to asset valuation and inheritance tax declaration); we are happy to cooperate with your foreign consultants in an international context.



Tax compliance and money laundering compliance are imperative for the sustainable success of a company.

The optimisation of tax processes with a functioning internal control system (“tax compliances management system”, “tax CMS” for short) is, with regard to minimising legal liability risks in the field of tax evasion, an indispensable factor for companies of all sizes. A tax CMS and the corresponding improvements in internal corporate processes also hold potential for tax savings.

The increasingly strict requirements of the supervisory authorities to prevent money laundering and the tighter sanctions imposed create an urgent need for action by obligated parties. Comprehensive risk management must also be implemented to be ‘compliant’ in the area of money laundering.

The close cooperation of lawyers and tax consultants arising from association with LM Audit & Tax enables us to assist clients by examining an existing tax CMS as well as by implementing new systems. Furthermore, we support our clients with issues of money laundering and offer advice to internal compliance officers. In doing so, we always develop individual solutions whose costs are proportionate to their benefits.


Commercial Law

In matters of commercial law, we support companies with regard to the essential legal questions which are part of everyday business practice. We advise and represent in individual issues but are also happy to take on the tasks of an out-sourced legal department.

We draft, examine and negotiate contracts which are part of everyday business operations, such as purchase agreements, leasing contracts, special-order/service contracts, commercial lease agreements and supply agreements. General terms and conditions are reviewed or drafted by us.

We advise in the field of corporate finance, also in a cross-border or internal corporate context, with regard to external financing for example with loans, or equity measures in the field of company law such as increases of capital and silent participations.

However, in doing so, our advice is not just limited to legal aspects. Close cooperation with our partner firm LM Audit & Tax also enables us to reliably and efficiently include the fiscal implications and opportunities in our consultation.


Tax Law

LM Law perceives itself as a company which supplements and rounds off the service offering of LM Audit & Tax in specific areas of tax law. This includes but is not limited to the fields of inheritance tax, land transfer tax, international tax law as well as procedural criminal law and criminal tax law.

We offer our clients fiscal competence at the interface to civil law (company law, inheritance law, employment law) with the advantage of consultation from a sole provider: Our lawyers often have a dual qualification as a tax consultant and/or lawyer specialised in tax law.

Where appropriate, our cooperation with LM Audit & Tax creates an optimal framework for a comprehensive consultation.

Our numerous, internationally active private and corporate clients – in inbound or outbound constellations – highly value our competence also in matters of international tax law. If required, we are happy to cooperate with your international consultants.

Our Team

Our team’s lawyers and tax consultants offer substantial expertise coupled with year-long practical experience. Some of our lawyers have a dual qualification as a tax consultant and/or lawyer specialised in tax law. To stay abreast of the constant changes to the law, jurisdiction and administration, we promote additional qualifications and continual professional development – to the benefit of our clients.

As “lateral thinkers” working across legal fields, we are able to offer a “one-stop service” which meets the expectations of our private and SME clients.

Porträtfoto Petra Kanz - Rechtsanwältin, Steuerberaterin - Fachanwältin Steuerrecht

Petra Kanz

Managing Director
Lawyer / Tax Consultant / Lawyer Specialised in Tax Law / Consultant for International Tax Law

The lawyer and tax consultant Kanz is a contact partner for domestic and foreign private and corporate clients in particular in the fields of company law, commercial and inheritance law as well as the adjacent field of tax law.

Ms Kanz began her professional career in the Allianz AG’s legal department before becoming the legal advisor of a financial service provider. In 1999, she moved as a lawyer to the consultancy of an interdisciplinary law firm in Munich; following on from this, she qualified as a tax consultant and specialist for tax law in 2003 and as a consultant for international tax law in 2011. In 2011, her career path took her to the law firm, LM (initially part of LM Leinauer Müller & Partner). Ms Kanz is a founding shareholder and managing director of the company LM Law which was set up in 2018.

Porträtfoto Miriam Rosenthal - Rechtsanwältin, Steuerberaterin - Tax-Compliance

Miriam Rosenthal

Managing Director
Lawyer / Tax Consultant

Ms Rosenthal is the contact partner for clients in the fields of compliance and criminal tax law, among others. Mrs. Rosenthal also provides comprehensive advice on labour law.

Miriam Rosenthal has been a lawyer since 2011 and in addition a tax consultant since 2017. Until 2018, she was employed as a lawyer by Ernst & Young GmbH in Hamburg. She has been part of the LM Law team since 2018 and a shareholder and managing director of the company since 2022.