BIRKENMAIER & OBSER Rechtsanwälte is an independent German boutique law firm whose attorneys specialize in the areas of corporate law, commercial law, tax law, succession and inheritance law as well as white-collar crime and criminal tax practice.

We advise businesses, entrepreneurs and private clients with regard to their economic and legal decisions. If necessary we enforce our clients‘ rights before the authorities and in court. Our range of services thereby encompasses also the defense against criminal and liability charges.

We believe that clients require individual and high-quality advice. For our clients we always strive for legally possible as well as economically viable solutions. Our office is situated at Viktualienmarkt in the center of Munich (Germany).


Markus Birkenmaier and Ralph Obser have been selected by their peers for inclusion in The Best Lawyers™ in Germany 2020, 2021, 2022, 2023 and 2024.

BIRKENMAIER & OBSER Rechtsanwälte has been included in the 'Best Commercial Law Firms' list in 2020, 2021, 2022, 2023 and 2024 ('Beste Wirtschaftskanzleien') by German business magazine brand eins.

BIRKENMAIER & OBSER Rechtsanwälte has been awarded 'Top Commercial Law Firm' in 2019, 2020, 2021, 2022 and 2023 ('Top-Wirtschaftskanzlei') and 'Top Tax Firm' in 2024 ('Top Steuerkanzlei') by German news magazine FOCUS.

BIRKENMAIER & OBSER Rechtsanwälte has been awarded 'Germany's Best Tax Advisors' in 2018, 2019, 2020, 2021, 2022, 2023 and 2024 ('Deutschlands Beste Steuerberater') by Germany's leading financial daily newspaper Handelsblatt.

German business magazine Capital included BIRKENMAIER & OBSER Rechtsanwälte in the 'Best Law Firms for Private Clients' list in 2022.


As business lawyers we advise companies, founders and shareholders as well as managers and members of supervisory boards in all areas of corporate law / company law, including partnership law.

We provide support in all stages of a company’s existence, from choice of the most suitable legal form, the formation of the company, corporate housekeeping, during times of growth and expansion, in difficult times, with regard to disputes and conflicts, until the termination of the business engagement being it by selling the company, transferring the company to the next generation or by liquidation.

We assist clients in M&A transactions and with regard to company or group reorganizations / restructurings and can – due to our specialization – also provide the respective transaction tax advice in those areas.

Clients can also count on our expertise in corporate litigation. Markus Birkenmaier is recognized by Best Lawyers in the fields of Corporate Law and Litigation and the firm has been recognized as TOP Commercial Law Firm in the area of Corporate Law.

We are also qualified as specialist commercial and corporate lawyers (Fachanwalt für Handels- und Gesellschaftsrecht).


We advise clients with regard to commercial law issues in domestic as well as in cross-border contexts. We negotiate and draft all kinds of commercial contracts, such as supply agreements, distribution agreements and joint venture agreements. If necessary, we assert justified claims or defend against unjustified claims.

Moreover, we advise clients with regard to sales agent issues.


In tax law we have a special expertise in international tax law, including European tax law. We advise in inbound as well as in outbound situations, especially with regard to issues related to permanent establishments, double tax conventions, withholding taxes on dividends, interest and license fees, controlled foreign companies (CFC) and relocations to or from Germany.

We help foreign businesses starting their business in Germany by selecting a tax-optimized structure for their venture.

Furthermore, we advise businesses, entrepreneurs and shareholders with regard to (corporate) income tax issues, regarding reorganizations/restructurings (mergers, spin-offs, carve-outs, transfers by contributions in kind, changes of corporate form), M&A transactions and succession planning.

We assist clients in complicated tax audits, tax appeals and tax litigation cases before German and European courts, in mutual agreement procedures under double taxation agreements or the EU Arbitration Convention, and defend clients against alleged fiscal offenses.

We are also qualified as specialist tax lawyer (Fachanwalt für Steuerrecht) and as tax advisor (Steuerberater). Ralph Obser is recognized by Best Lawyers in the field of Tax Law and our firm has been awarded 'Germany's Best Tax Advisors' by Handelsblatt and 'Best Commercial Law Firm' in Tax Law by the business magazines FOCUS and brand eins.


We defend clients against white-collar crime allegations. Our practice also includes criminal tax. We assist companies in internal investigations and by implementing compliance systems in order to prevent white-collar crime.


The business law firm BIRKENMAIER & OBSER Rechtsanwälte assists clients in national and international situations. We do not only provide domestic but also cross-border advice.

Management & Demographics
Management & Personnel
Ralph Obser
+49 89 23 23 87 19-2
Markus Birkenmaier
+49 89 23 23 87 19-1

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  • Arbitration and Mediation
  • Corporate Law
  • Criminal Defense
  • Criminal Tax Practice
  • Litigation
  • Mergers and Acquisitions Law
  • Partnership
  • Private Equity Law
  • Tax Law
  • Trusts and Succession Planning
  • Venture Capital Law

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