"Highly Regarded" for Transactional tax in Germany
World Tax 2022


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 was a lecturer at Frankfurt School of Finance and Management on German Tax Law. She joined Mayer Brown in 2007.


  • Anglais
  • Allemand


  • Advising AIF Capital Group on the acquisition of three care facilities in Lübeck, Sulzbach and Wetzlar.
  • Advising Goodyear on acquisition of Reifen Burkhardt.
  • Advising on the purchase of food retail markets in Mühlheim, Nürnberg and Chemnitz
  • Advising Prologis on the acquisition of a nearly 3.6-hectares-plant area from Suez in Herne, Germany.
  • Advising AIF Capital Group on the acquisition of a residential complex for assisted living in Saarbrücken.
  • Advising Standard Profil on debut high-yield bond offering.
  • Advising Hauck & Aufhäuser on the acquisition of Bankhaus Lampe.
  • Advising TUI Group on the sale of the specialist tour operators Berge & Meer and Boomerang Reisen.
  • Advising Commerz Real AG on the acquisition of the project development "Terra" (Project FOUR Frankfurt).
  • Advising DBAG on majority acquisition of Catalysts GmbH and Crisp Research AG, in future the Cloudflight Group.
  • Advising DEMIRE Deutsche Mittelstand Real Estate AG on the acquisition of four landmark properties.
  • Advising Webhelp SAS on acquisition of Sellbytel Group.
  • Advising Banca IMI, Commerzbank, Lloyds Bank and Société Générale on a €685 million German auto loan receivables securitization.
  • Advising Dow Germany on the lease financing of a power plant construction.
  • Advising for the development of Volkswagen Leasing GmbH’s German Master Trust Program VCL Master S.A. for the securitization of lease receivables and residual values.
  • Paper manufacturer WEPA as a European Stock Corporation - Advising in the restructuring into an SE-Holding.


Tax Consultant (Steuerberaterin), Hessian Chamber of Tax Advisors

Second State Law Examination (bar exam)

Registered Course in Tax Law, Berlin

Legal Clerkship (Referendariat)

First State Law Examination

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

Inscription au Barreau


  • Frankfurt am Main, Germany


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