DR. RENÉ MATZ

Specialist attorney for tax law

The focus of Dr. Matz’s work is legal assistance for auditors, tax advisors, lawyers, notaries and insolvency administrators as well as executive boards, managing directors and supervisory boards in the defense against liability claims and recourse.

In addition, he renders his services to companies and entrepreneurs in corporate and tax law matters with regard to related matters of insolvency law. In these cases, he advises owners of mid-sized businesses as well as their shareholders in matters related to business foundations, business share sales and corporate succession.

Dr. Matz has many years of litigation experience before both civil and fiscal courts. He represents your interests in shareholder disputes as well as the assertion of and/or defense against civil claims.

He represents and advises you in disputes with tax authorities and in criminal tax law matters.

“Making the impossible possible for you – that’s what motivates us.”

Admitted to the bar in 2003, Dr. René Matz has been a partner with the law firm of PATZINA ⦁ LOTZ Rechts­an­wäl­te since 2011.
Location: Frankfurt
Languages: German, English, French
Telefon: +49 (0) 69/583021-201
PATZINA ⦁ LOTZ Rechtsanwälte

Partner with the law firm of PATZINA LOTZ Rechtsanwälte, Frankfurt am Main

Hochschule Fresenius/Idstein

Lecturer of tax law at the Faculty of Business Law at Hochschule Fresenius/Idstein

PATZINA Rechtsanwälte

Attorney at the law firm of PATZINA Rechtsanwälte, Frankfurt am Main

  • Graduation as Dr. Jur.
  • Second State Law Exam at the Regional Court of Koblenz

First State Law Exam, Mainz

  • Professional/D&O liability
  • Corporate/tax law consulting related to matters of insolvency
  • Litigation in corporate & tax law matters before civil/fiscal courts and tax authorities
  • Consulting in criminal tax law matters
  • Successful defense of tax consulting firm against recourse claims by third parties and successful defense against the firm’s two managing directors over personal accusations of erroneous accounting (litigation value: 6,5 mil. Euros)
  • Continuous legal defense services for professionals with regard to recourse claims
  • Advisory services for global, mid-sized company based in Hesse asserting recourse claims against former managing director in Brazil
  • Successful representation of former shareholder in real estate management company asserting severance pay (volume: 12 mil. Euros)
  • Review of existing and drafting of new shareholder contracts for small and mid-sized corporate clients and for their owners
  • Hömig/Matz, Consolidated determination of damages in the total assets comparison, DStR 2020, 2695
  • Matz/Luers, „On special benefits for founding shareholders of a public company“ – Comment on the decision of the OLG Hamm from 04.07.2019 – 22 U 58/16, in: DStR 2020, 2747
  • Matz/Hömig, (No) release from liability risks for tax advisors according to the new COVInsAG (“(Keine) Entlastung von (Haftungs-)Risiken für Steuerberater nach Inkrafttreten des COVInsAG”, DStR 2020, 1642 ff.
  • Author of contributing article on tax law in handbook Contractor Compliance – Prevention of liability and case management when using external personnel (“Contractor Compliance – Haftungsprävention und Fallmanagement beim Einsatz von Fremdpersonal”), July 2016 (Published by Verlag C.F. Müller, ISBN: 978-3-8114-4312-9).
  • Hömig/Matz, Missing reference to harmful order after form changing conversion (“Fehlender Hinweis auf schädliche Verfügung nach formwechselnder Umwandlung”), DStR 2018, 2451
  • Hömig/Matz, No obligation to repeat previously unsuccessful recommendations (“Keine Verpflichtung zur anlasslosen Wiederholung bislang erfolgloser Empfehlungen”), DStR 2018, 2235
  • Hömig/Matz, article on liability of multiple injuring parties as joint and several debtor in contracts with protective effect to the benefit of third parties (“Haftung mehrerer Schädiger als Gesamtschuldner bei Inanspruchnahme aus Vertrag mit Schutzwirkung zugunsten Dritter”), DStRK 2018, 148
  • Matz/Sellhorst, co-author of article on employee coverage under payroll accounting agreement between employer and tax advisor (“Keine Einbeziehung des Arbeitnehmers in den Schutzbereich des Lohnbuchhaltungsvertrages zwischen Arbeitgeber und Steuerberater”), DStR 2018, 495
  • Hömig/Matz, co-author of article on liability of limited partnerships and their tax advisors towards its individual partners in case of incorrect declarative statements (“Haftung der KG und ihres Steuerberaters gegenüber einem Kommanditisten bei unrichtiger Feststellungserklärung”), DStR 2017, 2630 f.
  • Sellhorst/Matz, co-author of article on tax advisors’ obligation to inform clients of impunity through voluntary declaration (“Hinweispflicht des Steuerberaters auf Straffreiheit durch Selbstanzeige”), DB 2017, 2595 f.
  • Hömig/Matz, co-author of article on tax advisors’ liability and accounting based on continuing values given the expected closure of a business within forecast horizon (“Steuerberaterhaftung: Keine Bilanzierung nach Fortführungswerten bei zu erwartender Stilllegung des Unternehmens im Prognosezeitraum”), DB 2017, 777 f.
  • Hömig/Matz, co-author of article on tax advisors’ liability tax advisors‘ liability given the utter lack of available case law or literature as reference for a current tax issue at the time of consultancy (“Zur Steuerberaterhaftung bei vollständigem Fehlen verfügbarer Rechtsprechung und Literatur zu der konkreten Steuerfrage im Beratungszeitpunkt”), DStR 2015, 2878 ff.
  • Hömig/Matz, co-author of article on total asset settlement following loss assessment due to improper consultancy (“Gesamtvermögensvergleich bei Schadensermittlung wegen Schlechtberatung”), DStR 2015, 2038 ff.
  • Hömig/Matz, co-author of article on burden of demonstration and proof of deliberate breach of duty as reason for exclusion of benefits (“Darlegungs- und Beweislast für den Leistungsausschlussgrund der wissentlichen Pflichtverletzung”), DStR 2015, 1206 f.
  • Hömig/Matz, co-author of article on tax advisors’ scope of advisory obligations to long-term clients (“Reichweite der Beratungspflichten des Steuerberaters bei Dauermandat”), DStR 2015, 965 – 967
  • Hömig/Matz, co-author of article on required conditions for replacement of so-called atypical estimate loss due to improper consultancy (“Voraussetzungen des Ersatzes eines sog. atypischen Kalkulationsschadens bei fehlerhafter Beratung”), DStR 2014, 2572 f.
  • Hömig/Matz, co-author of article on tax advisors’ scope of services (“Zum Umfang der Beauftragung eines Steuerberaters”), DStR 2014, 2094-2096
  • Hömig/Matz, co-author of article on auditor liability for incorrectly recommending the merger of two companies (“Wirtschaftsprüferhaftung wegen fehlerhafter Empfehlung der Verschmelzung zweier Gesellschaften”), DStR 2014, 1895 f.
  • Matz/Henkel, co-author of article on auditing obligations of lawyers during the initiation of foreclosure proceedings based on notarial certification (“Zur Prüfungspflicht des Rechtsanwalts bei Einleitung eines Zwangsversteigerungsverfahrens aufgrund notarieller Urkunde”), DB 2012, pp. 1913-1916;
  • Matz/Henkel, co-author of article on third-party liability and obligations of multiple-trade professionals and multidisciplinary practices within the law- and tax-advising professions and related comment on decision by German Federal Court of Justice (BGH) from 19-5-2009 (“Zur Dritthaftung sowie Pflichtenstellung von Mehrfachberuflern und gemischten Sozietäten der rechts- und steuerberatenden Berufe – Zugleich Anmerkung zum Urteil des BGH vom 19.5.2009 (IX ZR 43/08)”), VersR 2010, pp. 1406-1416;
  • Matz/Brügge, co-author of comment on decision by German Federal Court of Justice (BGH) from 13-11-2008 regarding statute of limitation issues and long-term loss risks of lawyer and tax advisor liability (case no. IX ZR 69/07), VersR 2009, pp. 641-644;
  • Matz/Müllner, co-author of article on temporary effectiveness of exclusion of partners under German Civil Code (BGB) (“`Vorläufige` Wirksamkeit der Ausschließung eines BGB-Gesellschafters”), WM 2009, pp. 683-688;
  • Matz, interview on the separation of shareholding partners in German business magazine Impulse – Das Unternehmer Magazin, issue March 2009, pg. 66 f;
  • Matz, comment on decision by German Federal Court of Justice (BGH) from 26-02-2009 regarding GmbH-Reform (case no. II ZR 260/07) in: FTD, Feb. 13, 2009;
  • Matz, author of article on conditions for corporate exclusion proceedings and associated consequences in German business magazine Markt und Mittelstand, issue January 2009, pp. 42-43;
  • Matz, comment on decision by German Federal Court of Justice (BGH) from 24-04-2008 regarding notarial liability related capital increase (case no. III ZR 223/06), VersR 2008, pp. 1365-1366;
  • Matz, author of article on decision by German Federal Court of Justice (BGH) on issue of partner debt (“Keine Schuldknechtschaft für ehemalige Partner – Anmerkung zur Entscheidung des BGH vom 18.02.2008, Az. II ZR 88/07”) in Financial Times Deutschland, May 13, 2008;
  • Matz, author of article on Europol, data protection and the protection of individual rights in view of requirements under the European Convention on Human Rights (“Europol: Datenschutz und Individualrechtsschutz im Hinblick auf die Anforderungen der EMRK”), 2003