Ralph W. Hummel
Partner / Frankfurt
Lawyer, Certified tax advisor
German, English
About Ralph Hummel
Ralph Hummel studied law at the Johannes Gutenberg University in Mainz. During his legal training at the regional court in Frankfurt he was also working for a CPA. He was admitted to Bar in 1985. During his following employment with the tax department of Arthur Andersen & Co. GmbH, he was admitted as certified tax advisor in 1990 and promoted tax manager in 1992. Prior to joining the Frankfurt office of avocado rechtsanwälte as a Partner in 2009, he had been with the US law firm of Faegre & Benson LLP, since 1997 as a Partner.
Ask not what your client can do for you – ask what you can do for your client.
Ralph advises German and foreign businesses regarding their domestic and international activities. In particular, he is experienced in corporate law, mergers & acquisitions, reorganization and tax laws. He has a particular emphasis on handling cross-border transactions between the USA and Germany. He also advises direct selling businesses in the structuring of their sales organizations and drafting of standard terms based on German and European statutory requirements.
Ralph regularly speaks on corporate and tax law matters as well as direct selling topics in Germany and abroad.
Activity
- Corporate law
- Mergers & Acquisitions
- Commercial law
- Direct-selling law
- German and international tax law
Memberships
Alliance of Merger & Acquisition Advisors (AM&AA),American German Business Club, American German Chamber of Commerce (AMCHAM), German-American Lawyers’ Association, International Fiscal Association (I.F.A.)
Publications
Hummel, Ralph: Sozialversicherungsrechtliche Durchgriffshaftung bei Vertragsbeziehung mit 1-Personen-Kapitalgesellschaft, BDD Bundesverband für Direktvertrieb Newsletter, Ausgabe März 2024
Hummel, Ralph and Matthaei, Nora: Country Update Germany - „Modernization“ of Notary Fees Act: Impact on M&A & JV, Notarization in Switzerland, published ABA SIL M&A and Joint Ventures Committee Newsletter – issue 1/2014
Hummel, Ralph: Country Update Germany - Extraordinary Termination of Profit and Loss Participation Agreements (Organschaft) New Civil Court and Tax Court Decisions, published ABA SIL M&A and Joint Ventures Committee Newsletter – issue 1/2013