Languages

German, English

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.

He also works as a lecturer for the Westfälische Wilhelms-Universität Münster in the master’s program “Nonprofit Management and Governance” and for the Abbe Institute for Foundations at the Friedrich Schiller University Jena.

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.