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Steffen Hörner

Dr Steffen C. Hörner


Steffen is a tax partner based in Frankfurt with substantial experience in all areas of German and international tax law.



Steffen advises clients on tax aspects of acquisitions, sales and mergers, and on capital market and financing transactions. He also advises on tax aspects in connection with internal investigations and compliance matters, and represents clients in disputes and arbitration proceedings. His sector focus covers Manufacturing & Industrials, TMT, Consumer Products, Real Estate, Private Equity and Financial Services.

Steffen's experience includes advising:

  • ANEX Tour on the acquisition of Neckermann Reisen, core brand of tour operator Thomas Cook Germany, from the insolvent Thomas Cook Group
  • Deutsche Lufthansa on the sale of the European Business of LSG Group to airline caterer gategroup
  • ANEX Group on the acquisition of Bucher Reisen and ÖGER Tours from the insolvent Thomas Cook Group
  • CGN Europe Energy (CGNEE) and Hermes Infrastructure on the acquisition of an 813MW portfolio of five Swedish onshore wind farms from Aquila Capital 
  • ADO Properties with respect to the sale of a significant real estate portfolio to Gewobag (largest re-municipalization of private housing in Berlin so far)
  • Impilo on the acquisition of VivaNeo GmbH from Waterland Private Equity
  • BorgWarner on the sale of its thermostat business to Arlington*
  • Linde on the merger with Praxair*
  • Linde on the sale of assets in the Americas to Messer and CVC*
  • Siemens on the sale of Convergence Creators to Atos*
  • IK Investment Partners on the sale of Schenck Process to Blackstone*
  • Group PSA on the acquisition of Opel/Vauxhall from General Motors*
  • Dr. August Oetker KG on the sale of Hamburg Süd to Maersk Line A/S*
  • DONG Energy (Ørsted) on the sale of a 50% stake in offshore wind farm Borkum Riffgrund 2 to Global Infrastructure Partners*
*prior to joining Herbert Smith Freehills


Recent publications

  • Author in Herrmann/Heuer/Raupach, Commentary on the German Income and Corporate Income Tax Act
  • Author in Frotscher/Geurts, Commentary on the German Income Tax Act 
  • Commentary on a decision of the Tax Court of Düsseldorf „Interest income from convertibale are subject to limited tax liability in Germany “, ISR 2019, 48-51 (coauthored together with Marius Marx)


  • IFA – International Fiscal Organisation
  • Forum Transaktionen im Steuerrecht e.V.


Prior to joining Herbert Smith Freehills in 2019, Steffen worked for a leading German and for a leading London law firm. He is a native German speaker and also fluent in English. 

Steffen studied law at the University of Heidelberg and obtained his law doctorate at the same university.