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Heuking Kühn Lüer Wojtek

Michael Soergel, LL.M.

Michael Soergel, LL.M.



  • Compliance
  • Corporate Law
  • Dispute Resolution
  • Joint Ventures

WSG Practice Industries


WSG Leadership

IBA Group
Mergers & Acquisitions Group
Technology, Media & Communications Group
Michael is a corporate lawyer with particular experience in M&A, private equity, and restructuring matters.

He regularly advises public and private companies in cross border transactions and joint venture projects. Michael is an expert in mid-market M&A and has broad experience in corporate governance and compliance matters.

He has a strong track record and particular experience in the Automotive, the Technology and the Logistics Sector. Michael also frequently advises family owners on business succession issues.


University of Osnabrueck: Master of Law (Taxation) (1995-1996)
First State Examination (1995)
Areas of Practice

Compliance | Corporate Law | Dispute Resolution | Joint Ventures | Mergers and Acquisitions | Private Equity | Reorganisation [of group of companies] | Stock Corporation Law

Professional Career

Professional Associations

  • International Bar Association

VGR Gesellschaftsrechtliche Vereinigung
Deutsch-Britische Juristenvereinigung e.V.
Westfaelischer Steuerkreis e.V, tax OS e.V.
ArMiD – Aufsichtsräte Mittelstand in Deutschland e.V.


M&A 2011 - Was Kaeufer im kommenden Jahr beachten sollten (M&A 2011 - Issues to be considered by Buyers in the coming year)
Client seminar in cooperation with DGM Gesellschaft fuer Mittelstandsberatung and IPONTIX Equity Consultant December 2, 2010, Cologne

M&A in der Krise (M&A in the crisis)
Client Seminar, 2009, Cologne

Professional Activities and Experience

DLA Piper, Cologne (Counsel) (2009-2014)
Weil Gotshal Manges, Munich (Senior Associate) (2006-2009)
Simmons & Simmons, Duesseldorf (2000-2005)
Bar Examination, Admission to Bar (1999)
Doctoral Thesis on "Tax Accounting of Environmental Assets" (1998)

New ECJ Ruling Shakes Up German Pharmacy Market and Lays Path for Expansion of EU-Based Mail Order Pharmacies
Heuking Kühn Lüer Wojtek, October 2016

1. IntroductionSince 2004 the sale by mail-order of prescription-only pharmaceutical products is no longer prohibited in Germany, being the biggest potential market for pharmaceutical products within Europe and thus generally most attractive for pharmacy companies. However, the German pharmacies have been protected during the last decade by a national legislation providing for a fixed–price system for the supply of prescription-only pharmaceutical products...

Additional Articles

M&A Deals: Risiken mit Vendor Due Dili­gence iden­ti­fizieren (M&A Deals: Iden­ti­fi­ca­tion of rsiks by Ven­dor Due Dili­gence)
Finance-Magazin, June 28, 2013

Sicherungs­fra­gen bei M&A im Vorder­grund (Pro­tec­tion in the fore­ground of M&A transac­tions)
Finance-Magazin, October 16, 2012

Mi­tar­beit­er­beteili­gung: Die Unternehmenssanierung rueckt in den Fokus (Employee partic­i­pa­tion: Com­pany re­struc­tur­ing comes into focus)
Handelsblatt, November 17, 2011

Gute Zeiten fuer Un­ternehmenskaeufer (Good times for company buy­ers)
Handelsblatt, February 9, 2011

Übernah­men auch ohne Bank fi­nanzieren (Fi­nanc­ing of take overs with­out banks)
Handelsblatt, September 30, 2010

Mit einem Bein in der Haf­tung (Li­a­bil­ity risks in M&A trans­ac­tions)
Finance-Magazin, July/August 2010

Fall­stricke beim Un­ternehmen­skauf (Pit­falls in M&A trans­ac­tions)
Vermögen und Steuern 7/2010

Kred­itk­lemme macht erfind­erisch (Credit cri­sis cre­ates cre­ativ­ity)
Handelsblatt, September 21, 2009

Möglichkeiten der An­pas­sung von Buch­w­ertabfind­un­gen an den niedrigeren Verkehr­swert bei der GmbH (Pos­si­bil­i­ties to ad­just book value com­pen­sa­tion clauses to the lower fair mar­ket value in Ger­man lim­ited li­a­bil­ity com­pa­nies)
DStR 2003, 1260

Körper­schaft­s­teuer­liche Auswirkun­gen der Cen­tros-Entschei­dung des EuGH (Tax con­se­quences of the Cen­tros de­ci­sion of the ECJ)
Der Betrieb, 1999, 2238

Die bi­lanzs­teuer­rechtliche Be­hand­lung von umweltschutzbe­d­ingten In­dus­triean­la­gen (Tax Ac­count­ing of en­vi­ron­men­tal as­sets)
Peter Lang 1998

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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