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Dr. Gunnar Knorr

Attorney (Rechtsanwalt) and Certified Tax Adviser
Practice Areas:

Tax Law


German, English, French

Office Cologne

Telephone: +49 221 2091 541
Telefax: +49 221 2091 333



Gunnar Knorr specializes in tax advice on mergers and acquisitions and corporate financing, in particular with regard to cross-border transactions, the structuring and restructuring of corporate groups and advice on tax audits, including proceedings before fiscal courts.


Career / Education

Gunnar is a partner of Oppenhoff & Partner. He was an associate and managing associate at Oppenhoff & Rädler/Linklaters LLP from 2002 to 2007. He studied law at the Universities of Cologne and Bonn (Dr. iur.). He has been a Tax Adviser since 2005. During his legal training he worked for two of Deloitte's predecessor companies in London and Paris and at the Commission of the European Communities, Brussels. Dr. Gunnar Knorr is a lecturer at the Frankfurt School of Finance and lectures on the mergers & acquisitions masters programme.


Books and Legal Commentaries

"Deutsche Tochter im internationalen Konzern – Rechtshandbuch für die Praxis“ [German subsidiaries of international groups – a practical legal handbook], Munich 2019 (publisher)

Tax Litigation, ed. by Miller Thomson LLP, Thomson Reuters 2013, German chapter (in collaboration with Axel Bödefeld/Gunnar Knorr/David Chodikoff)


Articles and Essays

“Erweiterter Deckungsumfang und Auswirkungen auf den Prozess” [Extended scope of coverage and effects on the process], M&A Review May 2018 (in collaboration with Dr. Markus Rasner and Till Liebau)

"Global Legal Insights to: Corporate Tax 2017”, glg global legal group, 5th edition, German chapter (in collaboration with Marc Krischer)

"GmbH-Gründung: Benennung der Gründungskosten in der GmbH-Satzung erforderlich" [Founding a GmbH: Founda-tion costs must be stated in the Articles of Association of the GmbH] , regarding Higher Regional Court of Celle, decision dated 11 February 2016 – 9 W 10/16, DER BETRIEB dated October 7, 2016, p. 2346 (in collaboration with Sarah Scharf)