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One of the main areas of practice of Martina Hermes is succession planning and succession structuring, including the succession of agricultural and forestry assets and other business assets. She has also been dealing with the very important issues of determining the value of assets of all kinds in this connection (businesses, company shares, landed property and real estate, agricultural and forestry assets) for many years now. She has therefore repeatedly worked on issues concerning the uniform assessed values of property (Einheitsbewertung) for tax purposes and real estate tax.
Martina Hermes advises her clients, most of whom she has been advising since she started her career at Kleeberg, comprehensively in all tax matters, from the preparation of annual financial statements to the preparation of tax returns and providing support during external tax audits to answering tax questions on an ongoing basis.
Martina Hermes’ clients include non-profit organisations; she thus also focuses on the law governing non-profit organisations.
Schmid/Hermes/Witte, in: Schmid/Lüdemann (Hrsg.), Erben und Versteuern in der Land- und Forstwirtschaft, Kommentierung zum neuen Recht - BewG/ErbStG, HLBS Verlag, Berlin, 2017, S. 301-321
Zehentmeier/Hermes, Neue Wirtschafts-Briefe (NWB), 13/2006, Fach 10 S. 1525-1532