until 2021 - Specialist attorney for tax law

Focal points of Dr. Patzina’s work comprise legal services for auditors, tax advisors, lawyers, notaries, management/supervisory boards and directors in matters related to liability and recourse law. His client list includes Europe’s largest insurers.

He furthermore advises mid-sized businesses in matters pertaining to restructuring, mergers and business acquisitions.

“Successful tax planning consultancy is based on comprehensive forensic knowledge.”

Dr. Rein­hard Patz­i­na was one of the founding part­ners of the law firm PATZINA ⦁ LOTZ Rechtsanwälte.
Location: Frankfurt
Languages: German, English
Telefon: +49 (0) 69/583021-200
E-Mail: patzina@patzina-lotz.de
2010 – 2021
PATZINA ⦁ LOTZ Rechtsanwälte

Founding partner of PATZINA ⦁ LOTZ Rechtsanwälte, Frankfurt/Main

1998 – 2010
Patzina Rechtsanwälte

Founding partner of Patzina Rechtsanwälte, Frankfurt/Main

  • Second State examination in law, Higher Regional Court, Frankfurt am Main
  • Lawyer in Frankfurt/Main

Second State examination in law, Higher Regional Court, Frankfurt am Main

  • Doctorate degree in law (Dr. jur.): legal protection of foreign investors against expropriation risks in developing countries – Library of Congress, Washington D.C., USA LCCN# 81159039
  • Research assistant at the Institute for Foreign and International Economic Law, Johann Wolfgang Goethe-University Frankfurt am Main
  • Research assistant at the Chair of Public and International Public Law as well as Commercial Administrative Law of Professor Dr. Jänicke, Johann Wolfgang Goethe-University Frankfurt am Main
  • Fellowship at Mc Gill University, Montréal, Kanada
  • Research assistant at the Institute for Foreign and International Trade Law of Georgetown University Washington, Washington D.C.
Johann Wolfgang Goethe-University

Studies of law and economics in Frankfurt/Main, first state examination in law, Johann Wolfgang Goethe-University Frankfurt/Main

Armed Forces

24 months federal armed forces, after 21 months promotion to lieutenant.

  • Liability & recourse law
  • Corporate & tax law
  • Public liability insurance
  • Product liability
  • Banking law
  • Insolvency law
  • Over 30 years member of the Board of Examiners for Auditors and Certified Accountants of the Federal States of Hesse, Rheinland-Palatinate, Saarland und Thuringia.
  • Member of the Examination Committee for Public Accountants of the Chamber of Public Accountants
  • Member of permanent arbitration court for corporate law at the Chamber of Law in Frankfurt/MainMain
  • Academy of Cooperatives (ADG), Montabour Lecturer re tax and corporate law
  • Represented an auditing company in a case of prospectus liability for serial loss
  • Defended former supervisory board member against indemnity claims in the two-digit millions made by joint stock company
  • Ongoing representation services for auditors, tax advisors, lawyers and notaries in recourse proceedings over alleged violations of duty
  • Authored reference book on liability of corporate bodies, management/supervisory boards and directors, published by C.H. Beck, 2009;
  • (Co-)authored Munich Commentary (Münchener Kommentar) on Sections 12-40 (regulations on legal venue and international jurisdictions) under the German Code of Civil Procedure (ZPO), Volume 1, 5th edition, published by C.H. BECK, ISBN 978-3-406-68571-2, 2016;
  • Article on tax recognition of health insurance contributions in German publication Steuertipp 29/08, pg. 3;
  • Article on tax advisor liability based on client delineation, LMK 2005, 159530;
  • Comment on decision by German Federal Court of Justice (BGH) on suspension of the statute of limitations involving unsuccessful motion for competence of jurisdiction (case no. IX ZR 155/03), BGH Report, 1/05, 39;
  • Article on legal venue of law office locations with respect to lawyer fees receivable, LMK 2004, 120;
  • Comment on decision by German Federal Court of Justice (BGH) on subsequent inclusion of third parties under contractual extent of protection of corporate shareholding advisor from 13-2-2003 (case no. IX ZR 62/02), LMK 2003, 123;
  • Article on competence in court of jurisdiction for tort cases involving all qualifying claims, LMK 2003, 71, 72;
  • Article on required surety by foreign plaintiffs acc. to Sect. 110 (f) of the German Code of Civil Procedure (ZPO), RIW 1989, 908, 910;
  • Article on the determination of family court jurisdiction acc. to Sect. 36 (6) (f) of the German Code of Civil Procedure (ZPO), FamRZ 1989, 294, 296;
  • Article on legal safeguards for foreign private investors against expropriation risks, Heidelberg, Hamburg 1981;
  • (Co-)authored articles on mining ventures in developing countries I: Interests, bargaining process, legal concepts, 1979;
  • Article on the significance of the ban on violence and the right to self-determination under the Warsaw Pact Treaties and the Helsinki Accords in Austrian publication on public law and international law, issue 29, 57-74, 1978;
  • (Co-)authored 1st part of article on raw materials development in developing countries, Frankfurt/Main, 1977