Dr. Astrid Eiling, LL.B.

Partner | Tax
Rechtsanwältin, Fachanwältin für Steuerrecht

T: +49 211 863 295 13M: +49 173 105 34 77E: astrid.eiling@lmps.de
to overview

Astrid Eiling primarily advises family owned businesses on tax issues as well as corporate and family governance issues. Her advice also includes aspects of foundation/trust law and inheritance law. She also advises on group restructuring and in the context of M&A processes.

Another focus of her work is the management of financial court disputes. She also has many years of experience in establishing and supporting non-profit entities.

Until co-founding the boutique law firm in 2020 (initially Lüdicke & Colleagues Rechtsanwaltsgesellschaft mbH, since 2025 LMPS Rechtsanwaltsgesellschaft mbH), she had worked in the tax law team at the international law firm Freshfields Bruckhaus Deringer since 2015.

She studied law at the Bucerius Law School in Hamburg and the University of Iowa (Iowa City, IA, USA). After completing her studies, she worked as a research and teaching assistant at the tax law chair at Heinrich Heine University. She received her doctorate on a topic primarily related to fiscal constitutional law. She completed her legal clerkship in the district of the Higher Regional Court of Düsseldorf with positions at Freshfields Bruckhaus Deringer in Düsseldorf and Washington DC, among others.

Astrid Eiling regularly publishes articles in leading tax commentaries and specialist journals and is editor of the real estate transfer tax commentary published by NWB-Verlag. She is a lecturer at Heinrich Heine University (international tax law).

Education

2020 Tax Lawyer (Fachanwältin für Steuerrecht)

2015 Second Legal State Examination

2014 Heinrich-Heine University Düsseldorf, Dr. iur.

2011 First Legal State Examination

2009 Bachelor of Laws, Bucerius Law School

Languages

German and English

Publications

  • Hofmann, Grunderwerbsteuergesetz (12th edition, Editor: Eiling), §§ 1, 2, 3, 4 GrEStG (partly together with Alexander Keßeler)
  • Oppel/Martini/Oertel, Internationales Steuerrecht, § 17 EStG i.V.m. § 6 AStG
  • Eiling/Keßeler, 15 Jahre Lohnsummenregelung im Lichte der Rechtsprechung, ZEV 2024, 211
  • Eiling, Familienfremde in Gesellschafterversammlungen von Familienunternehmen, RFamU 2022, 219
  • Eiling/Schütz, Nachfolge in Personengesellschaftsanteile, Teil 1: NWB-EV 2021, 398, Teil 2: NWB-EV 2022, 6