wichtiger technischer Hinweis:
Sie sehen diese Hinweismeldung, weil Sie entweder die Darstellung von Cascading Style Sheets (CSS) in Ihrem Browser unterbunden haben, Ihr Browser nicht vollständig mit dem Standard HTML 4.01 kompatibel ist oder ihr Browsercache die Stylesheet-Angaben 'verschluckt' hat. Lesen Sie mehr zu diesem Thema und weitere Informationen zum Design dieser Homepage unter folgender Adresse:   ->  weitere Hinweise und Informationen


Law firm (Halle)

Rasehorn & Partner Lawyers
Specialist lawyers
Tax consultants

Mühlweg 16

06114 Halle (Saale)



Office hours:



Consultation hours by appointment

switch to English version ... switch to English version ...

Lawyers | specialist lawyers | tax consultants


The range of services of our law firm comprises the following main fields. Please choose among the main fields those which interest you in order to receive further information.

Insolvency administration

The excellent competence of our law firm lies in insolvency administration. This is ensured by a committed, qualified and highly specialised team of lawyers, specialist lawyers and tax consultants. In addition to excellent specialist legal competence, we also have sound know-how in business management and fiscal law.

The lawyer, Dieter Rasehorn, has been regularly appointed as insolvency administrator by various bankruptcy courts in Saxony-Anhalt and Thuringia since 1991. Insolvency administration includes the whole range of large company insolvencies to deferred proceedings. It was possible to successfully carry out company insolvencies from the most varied industry experience.

The basic principle of each company's insolvency for us is that by safeguarding the interests of the creditors, the substance of the company and the jobs are retained. Owing to attitude and extensive experience in this field, we have succeeded in reorganising companies and therefore in saving jobs, even in difficult situations, as well as achieving the best possible satisfaction of the creditors.

The independence of the law firm, and in particular of the insolvency administrator and the employees who are involved in processing the proceedings, are an essential prerequisite for the appointment of a liquidator. For this reason the law firm will neither work as a consultant in advance of insolvencies, nor do we represent institutional creditors.

The law firm meets the requirements of the VID, which are formulated in the professional principles and guidelines for conduct, in line with the requirements which were formulated by the Uhlenbruck Committee for the first time in 2007.

Industry experience (opened proceedings)

Industry according to DQS industry key

  • Farming and forestry industry, fishing industry, fish breeding
  • Mining and extraction of stones and earth
  • Nutrition trade and tobacco processing
  • Textile and clothing trade
  • Leather trade
  • Timber trade
  • Paper trade
  • Publishing trade
  • Printing trade, reproduction of recorded carriers
  • Production of rubber and plastic goods
  • Glass trade, ceramics, processing of stones and earth
  • Metal production and processing, manufacturing of metal products
  • Mechanical engineering
  • Electrical engineering, precision engineering, optics, production of office machines, data processing devices and equipment
  • Ship building
  • Production of furniture, jewellery, music instruments, sports machines, toys and other products
  • Recycling
  • Building trade
  • Trade, maintenance, repair of motor vehicles and consumer goods
  • Hospitality trade
  • Transport and information transmission
  • Credit and insurance trade, property and housing industry, rental of movable objects (without operating personnel)
  • Data processing
  • Research and development, architecture and engineering offices
  • Provision of services for companies
  • Health, veterinary and social systems
  • Provision of other public and personal services


The lawyer, Dieter Rasehorn, is a member of NIVD - New insolvency unification of Germany eV purpose of the association is to provide scientific support, and training in the field of German and international insolvency law for all individuals, courts and government agencies that are active in the field of bankruptcy law.

The NIVD thereby promoting the formation of networks between all involved in the process and provides a platform for information and experience exchange.

In addition, the NIVD actively promotes the implementation of a rehabilitation-friendly bankruptcy law, in which the reorganization and not busting company has the highest priority.

The liquidator is furthermore a member of the working group for corporate law, registered association, in Thuringia. The working group deals with the maintenance and further training of German and international company and insolvency law.

Legal advice

Waiting to be of assistance to you in the law firm is a team of lawyers and specialist lawyers for:

  • Labour law
  • Insolvency law
  • Fiscal law

Through the close cooperation of lawyers and tax consultants we offer you a comprehensive service which covers several specialist fields.
Please choose from the following fields of law in order to receive further information:

Labour law

Individual labour law
(for employers and employees)

  • Employment contract law
  • Labour procedural law
  • Right to company pension plan
  • Law governing the protection against unfair dismissal
  • Right to a reference

Collective labour law
(for employers and works/personnel councils and employees' representations)

  • Industrial constitution law
  • Personnel representation law
  • Law governing employees' representation
  • Law governing collective wage agreements
  • Representation in proceedings

Banking and capital market law

(for credit institutions and bank customers)

  • general bank contract law (credit, current account, furnishing/sale of collateral)
  • Liability with investment consultancy
  • Representation in proceedings

Building and architects law

(for building companies, building owners and architects)

  • Warranty claims
  • Claims for wages
  • Liability law of the parties involved in the building
  • Consultancy and representation with the drawing up and interpretation of building contracts
  • Consultancy and representation with the drawing up and interpretation of architects contracts
  • Representation in proceedings

Law of succession (national, international)

(for potential testators, heirs and persons entitled to the compulsory share)

  • Consultancy and representation with the drawing up and interpretation of wills
  • Assertion of claims under the law of succession at home and overseas
  • Representation in proceedings

Intellectual property law

(for natural persons and legal entities)

  • Warnings
  • Defence of unjustified warnings
  • Trademark law

Commercial and company law

(for entrepreneurs, companies, shareholders, managing directors, management boards and supervisory boards)

  • Law of partnerships (in particular GbR, OHG, KG)
  • GmbH [Private Limited Companies] law
  • Law of the Limited
  • Law of the Aktiengesellschaft [joint stock company]
  • Association law
  • Cooperative law
  • Foundation
  • Selection of the right legal form
  • Conversion into another legal form
  • Retirement of shareholders
  • Assertion of settlement claims
  • Defence of unjustified settlement claims
  • Claims against shareholders
  • Company purchase
  • Company sale
  • Assertion / defence of liability claims against managing directors, management boards and supervisory boards
  • Advice concerning the liquidation of companies

Insolvency law

(for creditors, managing directors, management boards, opponents to contestation)

  • Liability of the managing director owing to the breach of the obligation to file for insolvency
  • Defence of liability claims against the managing director owing to the breach of the obligation to file for insolvency
  • Assertion of contestation rights
  • Defence of contestation rights
  • Assertion of rights to separation and segregation
  • Defence of rights to separation and segregation
  • Creation of insolvency plans

Rental law and condominium law

Rental law
(for landlords and tenants)

  • Housing rental law
    • Structure of contracts
    • Settlements of operating costs
    • Collection of receivables
    • Reduction owing to defects of the rental object
    • Increase in the rent
    • Modernisation
    • Termination and clearance
    • Representation in proceedings
  • Commercial space rental law
    • Structure of contracts
    • Collection of receivables
    • Termination and clearance
    • Representation in proceedings

Condominium law
(for condominium managers, members of a condominium community)

  • Advice in the preparation of resolutions for voting, e.g. concerning:
    • Condominium manager appointment and recall
    • Measures for the maintenance and repair as well as structural changes
    • Assertion of claims of the association of condominium owners against individual condominium owners and third parties
    • Withdrawal of the condominium
  • Contestation of resolution
  • Business plan and housing allowance settlement
    • Advice in preparing the plan and settlement as well as preparation of the resolution for voting
    • Change in distribution key
    • Collection of receivables
    • Representation in proceedings
  • Foreclosure and forced administration of condominium and partial property
    • Assertion of the housing allowance claims against liquidators
    • Application for and accession to the foreclosure against individual condominium owners
    • Preferential claims in the foreclosure proceedings

Fiscal law

(for natural persons and legal entities)

  • Advice concerning the interfaces of civil law / company law / fiscal law (e.g. company purchase; company sale; law of succession; property purchase)
  • Representation towards the financial authorities,
  • Representation before the finance courts

Insurance law

(for insurances and policy holders)

  • Law of private health insurance
  • Law of indemnity insurance
  • Law of life insurance
  • Law of accident liability insurance

Civil law, general

(for natural persons and legal entities)

  • Structure of contracts
  • Law governing General Business Conditions
  • Collection of receivables
  • Defence of unjustified claims
  • Compulsory enforcement
  • Law governing damages
  • Civil procedural law

Forced administration

(for mortgagees)

  • Administration of commercial real estate, objects with apartments and of objects with mixed use by order of mortgage creditors
  • Examination of the settlements and activity reports of the liquidator

Foreclosure law

(for creditors, debtors and parties interested in making bids)

  • in rem collateralisation of claims in the land register by means of collateral mortgage, attachment of a co-heir share or company share or a claim for division in a community of part owners
  • Foreclosure from in rem and / or personal rights
  • Division auction for the purpose of revoking a community

Tax consultancy

Please choose among the main fields of tax consultancy those which interest you in order to receive more detailed information.

General tax consultancy

(for all corporate forms, capital investors, freelancers, landlords and lessors, employees, pensioners, associations, corporate bodies, heirs among others)

  • Regular consultancy and preparation of tax returns
  • Participation and supervision during external tax audits by Inland Revenue Offices
  • Planning and realisation of tax structure concepts
  • Consultancy on the structure of wills and succession planning
  • Reorganisation of companies, division of businesses
  • Fiscal optimisation with assignments of company or private assets (e.g. by purchase contract, giving as a gift or inheritance)
  • Consultancy of associations
  • Representation towards the financial authorities and courts

Business management consultancy

(for all corporate forms, freelancers, landlords and lessors, associations, corporate bodies among others)

  • Consultancy with business start-ups
  • Set-up of calculation and controlling systems
  • Industry comparison / comparison of companies
  • Consultancy concerning questions of financing and investment decisions
  • Budgeting (e.g. plan-actual comparison)

Financial accounting

(for all corporate forms, freelancers, landlords and lessors, associations, corporate bodies)

  • Financial accounting according to standard or special account framework
  • Asset accounting
  • Business management evaluations (information of company management and banks)
  • Annual financial statements according to commercial and fiscal law for all legal forms
  • Special and supplementary balance sheets

Wage accounting

(for all corporate forms, freelancers, landlords and lessors, associations, corporate bodies)

  • Preparation of wage and salary settlements, wage account management
  • Consultancy with small-scale employees (400 € jobs or minijobs)
  • Accompaniment during income tax and social insurance audits
  • Consultancy in case of questions relating to income tax and social insurance