High-quality consulting

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International corporate law

nbs partners advises mid-sized and capital market-oriented companies as well as private individuals from Hamburg. Personal. Interdisciplinary. Forward looking. For more than 40 years.

Our aspiration: We stand by your side. At all times. We make your project our joint project – and create real added value. By not only guiding, but also pointing out new opportunities and paths. We understand entrepreneurs, because we are entrepreneurs. You can count on that.


We understand the law – and look after your rights.


We do not just audit your financials. We examine your opportunities.


We know what you need to know – create room for you to manoeuvre.


Germany’s best tax consultants and auditors 2021 – nbs partners receives awards again

The German daily economic newspaper “Handelsblatt” has again awarded the top firms in the field of tax consultancy and auditing for the year 2021. nbs partners is once again one of the top firms in Germany and receives the awards "Best Tax Consultants 2021" and "Best Auditors 2021" from the Handelsblatt. We are very proud that our tax consultants and auditors have been awarded in the overall ranking. In addition, our tax advisors are at the top of German law firms in the media sector and as all-rounders. Our auditors also received awards in the subject areas of corporate and transformat ...

Impairment test according to IFRS in times of the Corona Pandemic

"Due to the currently unforeseeable global consequences of the coronavirus pandemic, these estimates and judgments are subject to increased uncertainty. Future changes in the expected cash flows and discount rates may lead to (further) impairment losses or reversals of impairment losses in the future.” (adidas Group, report on the first half of 2020) Since the outbreak of COVID-19 at national and international level, the economic situation for companies has become increasingly difficult. The majority of the companies has to deal with various shortfalls, such as cancelled orders, delivery ...

Amendments to the German Money Laundering Act

With the implementation of the 4th EU Money Laundering Directive (RL [EU] 2015/849) in the German Money Laundering Act (Geldwäschegesetz, “GWG”), a transparency register was established in Germany on 01 October 2017. According to this, legal representatives of legal entities and registered partnerships (together, “legal entities”) are obliged, among other things, to report details of their beneficial owners to the transparency register. The aim of introducing the transparency register is to record the natural persons behind company law structures. According to Sec. 3, subsec ...

Duties of the managing directors in times of the COVID-19-pandemic

The COVID-19-pandemic and the government measures taken in this context at federal and state level (such as the closure of facilities and retail stores, the issuing of quarantine orders and exit restrictions) have led to a considerable slump in the German economy, and the financial and capital markets are under considerable pressure. Companies in many industries are directly affected by these negative economic effects in the form of interrupted supply chains, sometimes significant sales losses and the need for protective measures for employees. It is not uncommon for companies to face a con ...

Effects of COVID-19 on lease arrangements according to IFRS 16

As a reaction to COVID-19 in Germany, various civil law provisions on the exclusion of termination in tenancy law, on deferral of payment in consumer loan agreements and contracts that secure the further going concern came into force on 1 April 2020. As a result, rental contracts, in particular, may not be terminated due to rent debts in the period from April to the end of June 2020, provided that the incurrence of the rent debts is attributable to COVID-19, such as the closure of retail stores for a certain period of time. On 10 April 2020, the IASB published a statement which addresses th ...



Dr. Karsten Bornholdt


Attorny at Law · Certified Lawyer for Banking and Capital...

Boris Michels


German Public Auditor  · CPA · Tax Consultant · CVA

Dennis Huget


Tax Consultant

Tobias Schreiber


German Public Auditor · CPA

Claudia Kühlewind

Senior Manager

Tax Consultant

Imke Reich

Senior Manager

Master of Science

Wolfgang Paul

Attorney at Law

Pascal Verma


Attorney at Law

Olaf Matschernus

Attorney at Law

Nadine Eichmann

Attorney at Law

Daniel Danneberg


Tax Consultant

Dirk Kohlenberg


Attorney at Law