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Dr Stefan Lammel

Rechtsanwalt (Lawyer) and Managing Partner

Freiburg
Portrait von Stefan Lammel, FGvW Standort Freiburg

Certified Specialist in Commercial and Corporate Law

Dr Stefan Lammel has been working as a lawyer in our Freiburg office since 2003 and has been a partner since 2010. He has been managing partner since 2022 and is responsible for IT/digitalization as well as organization & compliance. He primarily advises clients in the areas of restructuring and insolvency law, M&A, corporate law, and business succession.

Languages

  • German
  • English

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Practices

Awards

Legal500 Germany 2026 Leaders League 2026 JUVE Handbook of Commercial Law Firms 2025/26 Siebel Best Lawyers Kanzlei 2025

Publications

  • Recht viel Neues – Neuerungen im Recht 2024 (Quite a lot of news – innovations in law 2024), Netzwerk Südbaden 1/2024, p. 93 et seq.  (together with Andreas Schubert)
  • Die Haftung des Geschäftsführers nach § 43 GmbHG (The Liability of the Managing Director under Section 43 of the German Limited Liability Companies Act), GmbH-Steuerpraxis Issue 4/2022, p. 198 (together with Tina Bieniek)
  • Insolvenzrechtsreform – Aufschwung durch Sanierung? (Insolvency law reform – economic recovery through restructuring?) GmbH-Stpr 2021, p. 172 (together with Julia Schwab)
  • Zahlungen nach Insolvenzreife – Schutz des Geschäftsführers durch D&O-Versicherung? (Payments after insolvency maturity – protection of the managing director by D&O insurance?) On the protection of the managing director by a D&O insurance with special consideration of the Federal Court of Justice (BGH) ruling of 18.11.2020, Ref. IV ZR 217/19; GmbH-Steuerpraxis 2021, Issue 7, p. 198 (together with Tina Bieniek)
  • Vertragliches und nachvertragliches Wettbewerbsverbot für GmbH-Geschäftsführer, Teil 2 (Contractual and post-contractual non-competition clauses for limited liability company managing directors, part 2), GmbH-Steuerpraxis 2020, issue 11, p. 329 (together with Jan Henning Martens and Tina Bieniek)
  • Vertragliches und nachvertragliches Wettbewerbsverbot für GmbH-Geschäftsführer, Teil 2 (Contractual and post-contractual non-competition clauses for limited liability company managing directors, part 1), GmbH-Steuerpraxis 2020, Issue 10, p. 293 (together with Jan Henning Martens and Tina Bieniek)
  • Insolvenzschutz der betrieblichen Altersversorgung von GmbH-(Gesellschafter-)-Geschäftsführern (Insolvency protection of the company pension scheme for GmbH (shareholder) managing directors) (Part 2), GmbH-Steuerpraxis, issue 9, p. 271 (together with Christoph Fingerle and Tina Bieniek)
  • Insolvenzschutz der betrieblichen Altersversorgung von GmbH-(Gesellschafter-)-Geschäftsführern (Insolvency protection of company pension schemes for GmbH (shareholder) managing directors) (Part 1), GmbH-Steuerpraxis, issue 8, p. 230 (together with Christoph Fingerle and Tina Bieniek)
  • Co-editor oft the manual Manz/Mayer/Schröder: Die GmbH (1. issue., Haufe Verlag 2020)
  • Schlichtungs-, Mediations- und Schiedsverfahren für die GmbH (Conciliation, mediation and arbitration proceedings for the German limited liability company), together with Jan Henning Martens and Tina Bieniek, GmbH-Steuerpraxis 2020, issue 1, p. 14
  • „Gesellschafterstreitigkeiten in der Personengesellschaft, insbesondere der GmbH & Co. KG (Teil 2)“ [“Shareholder Disputes in Partnerships, Especially in GmbH & Co. KG (Part 2)”] (together Dr. Jan Henning Martens und Tina Bieniek), GmbH-Steuerpraxis 2019, Issue 5, p. 139
  • „Gesellschafterstreitigkeiten in der Personengesellschaft, insbesondere der GmbH & Co. KG (Teil 1)“ [“Shareholder Disputes in Partnerships, Especially in GmbH & Co. KG (Part 1)”] (together Dr. Jan Henning Martens und Tina Bieniek), GmbH-Steuerpraxis 2019, Issue 4, p. 112
  • Die Treuepflicht des GmbH-Gesellschafters (The duty of loyalty of the GmbH partner), together with Dr. Jan Henning Martens and Tina Bieniek), GmbH tax practice 2018, p. 170
  • Grenzüberschreitender Rechtsformwechsel auch ohne Liquidation an der Grenze (Cross-border change of legal form without liquidation at the border) – ECJ, judgement of 25.10.2017 – Case C-106/16 “Polbud” (together with Dr. Oliver Wasmeier), IWB, 2018, p. 137 et seq.
  • Das Ausscheiden des Gesellschafters aus der GmbH (The resignation of the shareholder from the GmbH) (together with Dr. Jan Henning Martens and Tina Bieniek), GmbH-Steuerpraxis 2018, p. 37
  • Die Neuregelung des Rechts der Insolvenzanfechtung und ihre Folgen für Energielieferungsverträge (The revision of insolvency proceedings rights and the consequences for energy supply contracts), in cooperation with Dr. Ingo Reinke, CuR 1/2017, p. 3 et seq.
  • Die Besteuerung des GmbH-Gesellschafters bei Wegzug ins Ausland [The Taxation of a GmbH-Partner after a Move Abroad] (together with Jan-Henning Martens), GmbH-Steuerpraxis 2016, p. 71.
  • Die “Wegzugsbesteuerung” der GmbH ins Ausland [The Exit Taxation of a GmbH Abroad] (together with Jan-Henning Martens), GmbH-Steuerpraxis 2016, p. 167.Neue Anforderungen an
  • Rangrücktrittsvereinbarungen mit einer GmbH [New Requirements with Regard to Subordination Agreements with a German Limited Liability Company] (together with Dr. Ingo Reinke and Dr. Jan Henning Martens), GmbH-Steuerpraxis 2015, p. 258 et seq.
  • Reichweite von Gesellschafterrechten in der Publikums-GmbH & Co. KG [The Scope of Shareholder Rights in the German Limited Liability Partnership] (together with Dr. Ingo Reinke), ree 2015, p. 85 et seq.
  • BB commentary “Einzug auf debitorisches Konto ist keine verbotene Zahlung bei Globalabtretung” [Transfer to Debit Account is not a prohibited Payment in relation to Global Assignments], BB 2015, p. 1684.
  • Die Haftung des Kommanditisten in der GmbH & Co.KG [The limited partners’ liability in the GmbH & Co. KG](together with Dr. Jan Henning Martens), GmbH-Steuerpraxis 2014, p. 201 et seq.
  • Co-author of the handbook Manz/Mayer/Schröder: Die Aktiengesellschaft [The German Stock Corporation] (7th edition, Haufe Verlag 2014)
  • Wettbewerbsverbote in der GmbH [Restraints of Competition in German Private Limited Liability Companies (GmbHs)] together with Dr. Jan Henning Martens, GmbH-Steuerpraxis 2013, p. 44 et seq.
  • Erbrechtliche Klauseln in Gesellschaftsverträgen [Inheritance Clauses in Articles of Association and Partnership Agreements] (together with Dr. Matthias Jünemann), GmbH-Steuerpraxis 2011, p. 170 et seq.
  • Besteuerung bei Gründung der Societas Europaea (SE) durch Verschmelzung [Taxation on the Establishment of a European Company or ‘Societas Europaea’ (SE) by way of a Merger], Dissertation 2007, published by Peter Lang Verlag, 1st edition 2010
  • Stille Beteiligung an Kapitalgesellschaften: Eigenkapitalcharakter und Rang in der Insolvenz nach Inkrafttreten des MoMiG [Dormant Equity Holdings in Corporations: The Character of Equity Capital and Priority in Insolvency following the Entry into Force of the German Act to Modernise the Law governing German Private Limited Companies (GmbHs) and to Combat Abuse (MoMiG)] (together with Gerhard Manz), GmbHR 2009, p. 1121 et seq.
  • Regular author of up-to-date articles for Haufe-Steuer Consultant
  • Co-author of Haufe-Datenbank Gesellschaftsrecht [Haufe’s Database Company Law]
  • Co-author of Haufe-Steuer-Office [Haufe-Tax-Office]
  • Europäisches Gesellschafts- und Steuerrecht: Grundlagen – Entwicklungen – Verbindungslinien [European Company and Tax Law: Basics – Developments – Connections] (co-editor and co-author)
  • Münchener Schriften zum Internationalen Steuerrecht [Munich Essays on International Tax Law], issue 27; Munich 2007
Overview

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