Susan Günther is a counsel in the Frankfurt office of Mayer Brown’s Tax practice. She advises national and international clients on all tax aspects related to corporate and finance transactions, focusing on credit financing, securitization and real estate transactions. She is also experienced in advising multinational companies on employee mobility and all tax aspects related to German pension law. Furthermore, Susan advises insurance companies on the entering into W&I insurances in connection with M&A transactions and special tax insurances.

Susan is dual qualified, as lawyer and tax consultant (Steuerberater), and is a certified advisor for international tax law (Fachberater Internationales Steuerrecht). She is a lecturer at Frankfurt School of Finance and Management on German Tax Law. She joined Mayer Brown in 2007.

Spoken Languages

  • English
  • German


  • Advised banking consortium on the issuance of EUR 650.7 million Asset-Backed Notes.
  • Advised a leading global bank on a EUR 145 million multi-loan, pan-European CMBS transcation.
  • Advised Lone Star on the acquisition of the German bank IKB Deutsche Industriebank AG.
  • Advised Volkswagen Financial Services AG on the securitization of lease receivables and the first time residual values securitization via its Master Trust Securitization Program "VCL Master".
  • Advised Klesch Group on the acquisition of a German refinery.
  • Advised Dow Germany on the finance lease of a major power plant.
  • Advised a mid-sized company on the restructuring and transformation into a SE-Holding.


Tax Consultant (Steuerberaterin), Hessian Chamber of Tax Advisors, 2010

Second State Law Examination (bar exam)

Bayreuth, 2007

Registered Course in Tax Law, Berlin, 2007

Legal Clerkship (Referendariat)

Bamberg, 2005-2007

First State Law Examination

Bayreuth, 2005

Qualified Business Lawyer (Wirtschaftsjuristin der Universität Bayreuth), University of Bayreuth, 2000-2005


  • Frankfurt am Main, Germany


  • Bar Association of Frankfurt am Main
  • Hessian Chamber of Tax Consultants