Elmar Krüsmann, Partner, German Attorney at Law

Elmar Krüsmann

Partner, German Attorney at Law

Elmar Krüsmann, Partner, German Attorney at Law

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.


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

Associations and Volunteering

  • International Fiscal Association (IFA), 
  • Young IFA Network (YIN)


  • Deduction of donations when granting a loan to the founder in connection with a donation to the foundation, comment on BFH judgment of 26.04.2023 - X R 4/22, together with Sophie Warmuth, ZStV 2024, pp. 68-74
  • Commentary on Section 8 (5) KStG, on Section 13 KStG and on Section 8 ErbStG, Elmar Krüsmann, in: Complete Nonprofit Law, Winheller/Geibel/Jachmann-Michel, 3rd edition 2024
  • The trust foundation, ZStV 2023, pp. 201-205
  • Developments in association law 2023, ZStV 2023, p. 190-192
  • General purpose operation of an employment company, comment on BFH judgement of 18.08.2022 - V R 49/19, together with Melissa Maas, ZStV 2023, p. 99-103
  • 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

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