Martin advises clients in tax matters. His areas of expertise include trans­action related tax advice, tax advice for businesses and international tax law.


  • Admitted to bar 1996
  • Certified Tax Consultant
  • Specialist Lawyer for Tax Law
  • Technical College of Economics, Nordkirchen (Diplom-Finanzwirt) 
  • University of Bochum (Dr. jur.)
  • Associate Professor, Department of Law, University of the Ruhr, Bochum, 1992
  • Law firm in New York, 1999/2000

Practice Areas


  • Editor/co-author: Herrmann/Heuer/Raupach, Einkommen­steuer- und Körper­schaft­steuer­gesetz
  • Co-editor/author: Endres/Jacob/Gohr/Klein, DBA Deutschland/USA
  • Co-author: Jahrbücher der Fachanwälte für Steuerrecht 2016/2017, 2015/2016, 2014/2015, 2013/2014, 2012/2013
  • Numerous expert contributions relating to questions in particular with regard to international tax law