Thomas Krüger

Lawyer, Specialist in tax law, Partner

Beruflicher Werdegang

Banker, studied law in Hamburg, Germany, traineeship at the Hamburg Oberlandesgericht (Higher Regional Court, Hamburg), admitted to practise law in 1998. With Schomerus since 1996.


Mr. Krüger is your contact in foundation, association and non-profit law, in succession and corporate succession planning, in corporate law as well as in the areas of restructuring and fiscal criminal law.


  • Foundation, association and non-profit law

  • Succession and corporate succession planning

  • Corporate law

  • Restructuring

  • Fiscal criminal law


  • Co-author of Schwarz/Pahlke, Kommentar zur Abgabenordnung, section "Steuerbegünstigte Zwecke".

  • Vereinsrecht kompakt, Thomas Krüger/Dr. Leila Saberzadeh, npoR since 2016.

  • Saving assets, with Rainer Inzelmann in: Wohlfahrt Intern, 09/2013, p. 46.

  • Decisions: Judges of the European Court of Justice increasingly influence the work of German social enterprises, in: Wohlfahrt Intern, 06/2012, p. 38ff.

  • Remote voting in associations - permissibility and ways of participation without personal presence, in: MMR 2012, p.85 et seq.

  • How much payment is allowed? in Wohlfahrt Intern, 04/2008 p.20f.,

  • Proof of need for aid in pursuit of charitable purposes with Heide von Waldow in :Stiftung&Sponsoring, 04/2005,p. 21ff.

  • Donations for flood victims: Tax aspects of aid for those affected by the seaquake in Southeast Asia, with Lars Meyer in: Stiftung&Sponsoring, 1/2005, p. 16ff.

  • Appearance and activities of non-profit organizations on the Internet, with Lars Meyer in: Stiftung&Sponsoring, 2/2004, p. 19ff.

Always well informed with the newsletters from SCHOMERUS

Tax consulting and legal advice
Schomerus & Partner mbB
Steuerberater Rechtsanwälte
Hamburger Treuhand Gesellschaft
Schomerus & Partner mbB
Deichstrasse 1
20459 Hamburg