Elmar Krüsmann

German Attorney at Law

Attorney Elmar Krüsmann specializes in advising nonprofit organizations, foundations and high-net-worth individuals.

He advises nonprofit organizations (foundations, associations, gGmbHs) both in the context of their establishment, for example on the drafting of articles of association and the choice of legal form, as well as on all ongoing questions regarding nonprofit and civil law. These include:

Monitoring of general compliance
Preparation of cooperation and grant agreements
Advice on the avoidance of undesirable economic business operations

He often handles affairs with cross-border implications.

He provides comprehensive advice on all foundation and tax law issues for family foundations as well as benefactor families. These include, for example, a (tax) sensible structuring of the foundation's assets as well as a balanced distribution of competencies within the foundation's bodies (foundation council, board of directors, managing director).

Elmar Krüsmann also advises wealthy individuals on inheritance and gift tax, succession planning and aspects of international tax law. Among other things, he provides support in structuring assets in, for example, establishing family companies or family foundations.

Elmar Krüsmann studied law - with a focus on tax law - at the University of Münster. He completed his practical training and his legal internship at the Ministry of Finance of the state of North Rhine-Westphalia, among others, as well as at several large law firms in the fields of tax law and asset succession. Prior to joining WINHELLER, he worked for several years with an internationally active German law firm attending to all issues related to tax law. In this capacity, he had already begun focusing on providing advice for nonprofit foundations and private clients.

Elmar Krüsmann enjoys spending his free time with his family.

Practices

Tax law
International tax law
Nonprofit law
Foundation law
Association law
Corporate law
Asset succession
Asset protection

Publications

Private client law in Germany: Overview (2021), Elmar Krüsmann, Dr. Axel Wenzel and David Falkowski, Thomson Reuters Practical Law, Edition 2021
Reasonability of management compensation for nonprofit corporations, DStZ, 22/2020, p. 880-882
Private client law in Germany: Overview (2020), Elmar Krüsmann, Dr. Axel Wenzel and David Falkowski, Thomson Reuters Practical Law, Edition 2020
Change of trustee in charitable trust foundations, DStZ, 14/2018, p. 503-507
Agreement eligibility for permanent establishments in mutual agreement procedures under the OECD-MA, Elmar Krüsmann and Dr. Axel Bödefeld, Internationales Steuerrecht (iStR), 2/2018, p. 45-52
Rhenish Carnival and the Federal Court of Finance (BFH): Walking the tightrope between custom and commerce - Commentary on Fed. Court of Finance, Decree from 30.11.2016 - V R 53/15, Elmar Krüsmann and Dr. Noemi Strotkemper, DStZ, 7/2017, p. 232-234
Processing the Restructuring Decree by the Grand Senate of the Federal Court of Finance, ZInsO, 11/2017, p. 522-528
Insolvency Plan and Taxation Proceedings, Elmar Krüsmann, Wolfgang Sonnleitner and Dr. Noemi Strotkemper, ZInsO, 31/2016, p. 1545-1562
Commentary on Federal Court of Finance, Decree from 21.10.2015 - XI R 40/13 (Timing of the option exercise for VAT purposes in the case of property acquisitions), Elmar Krüsmann and Michael Winkelhog, ZfIR, 10/2018, p. 359-361