The 3Q Team

Fully integrated M&A Consulting in Germany with legal, tax, audit, corporate finance - that's what 3Q's Consulting Services stand for

3Q|Law sees itself as part of a holistic approach to solving your problems and tasks by particularly experienced consultants who have usually gained years of experience in large international law firms, auditing and tax consulting firms, which they were then able to deepen over many more years with consulting projects and experience in medium-sized businesses. In addition, we work with the 3Q approach in a team of tax advisors, auditors, M&A advisors and corporate finance experts who, depending on the task at hand, work across disciplines and establish the necessary cross-links between the individual disciplines. Thus, as 3Q, we deliver fully integrated, holistic solutions instead of isolated solutions.

Legal Note: The team of 3Q, which is put together for the individual project and for your specific needs, is not a law firm or partnership in the legal sense, but a cooperation of independent legal entities, which are usually commissioned individually by you. This has, among other things, the great advantage that you really only have those consultants "on board" that you need for the specific task and who are best qualified "at partner level" for this task.

National and international co-operation with German M&A experts

Furthermore, 3Q Law co-operates with various national and international law and tax consulting firms, so that your interests are also optimally represented in this area.

Special consulting quality in Germany through consulting at owner and partner level

Unlike in many cases in large consulting firms, our individual project team is consistently composed of experienced practitioners at partner level. In the following, we introduce you to some of our permanent cooperation and contact partners:

German Legal advice, German M&A and succession consulting for owner-managed medium-sized businesses.

German Business Lawyer and M&A Specialist | Corporate Law | Inheritance Law | Succession | Real Estate in Germany

Dr. Henning Jaques

Profile lawyer Dr. Jaques


Studied law at the Universities of Kiel and San Diego and absolved stages at the European Parliament in Brussels and the law firm Norton Smith & Co. in Sydney


Dr. iur. 


Lawyer at Freshfields Bruckhaus Deringer in Cologne, Berlin, London and Hamburg


Course specialist lawyer for tax law


Attorney at the US law firm Latham & Watkins in Hamburg

Seit 2003

Self-employed lawyer in Hamburg with a focus on advising medium-sized companies and entrepreneurs as well as wealthy private individuals

Due to Dr. Jaques' national and international experience in the areas of mergers & acquisitions ("M&A"), German corporate law/corporate disputes and corporate succession including inheritance law, gained in more than 24 years, clients benefit from the clear, goal-oriented focus of advice on the client's benefit. This means not only an orientation towards lateral thinking across disciplinary boundaries and an excellent quality of advice that creates and realizes value, but also the safeguarding of such value against risks, including the reduction of liability for the client.

Prof. Dr. Philip Thost, LL.M. (Manchester)

Profile Prof. Dr. Philip Thost


born in Hamburg

1989 – 1991

Apprenticeship as publishing house clerk at Axel Springer Verlag, Hamburg

1991 – 1996

Studies of law in Hamburg

1997 – 1998

Master studies in Gent and Manchester

1998 – 2002

Legal clerkship in Hamburg


Doctorate in sales and liability law
with Prof. Dr. Frank Peters, University of Hamburg

2002 – 2004

Latham & Watkins LLP, Hamburg

2004 – 2017

Partner at attorneys at law M&P Dr. Matzen & Partner mbB

2018 - 2023

since 2024

self-employed in own practice in office partnership with BOTH Rechtsanwälte

self-employed in own practice in office partnership with CLT Rechtsanwälte

Prof. Dr. Thost has been advising national and international medium-sized companies, shareholders as well as managing directors and board members on all corporate and commercial law issues for more than 20 years. This includes, in particular, the drafting of contracts under company law and management service agreements as well as the area of management liability.  His practice also focuses on mergers & acquisitions ("M&A"), foundation law and corporate foundations, as well as insolvency law.

German M&A and Corporate Finance Consulting for owner-managed medium-sized businesses in Germany

Heratax is at your disposal not only in the areas of accounting, annual financial statements and tax optimization in Hamburg and Germany, but also in tax structuring consulting:

  • Tax consulting in Hamburg from small and medium-sized enterprises (SMEs) to large corporations
  • Tax consulting in Hamburg for foreign and internationally operating companies
  • Tax advice on German corporate acquisitions, transformations and restructurings (M&A) in Germany
  • Company formations, start-ups, management buy-outs (MBO) in Germany
  • Company valuations in Germany
  • Company succession in Germany

Your contact person:

Oliver Lindloff

German Tax consultant | Dipl.-Kaufmann

  • Since 2009 partner in HERATAX Heiss Lindloff Radenovic Tax Advisors Partnership and incorporation of his individual practice into HERATAX Tax Advisors Partnership
  • 2008-2009 Self-employed tax consultant in Hamburg
  • 2008 Takeover of the tax consulting firm Heidi Flügge
  • 2000-2007 Head of the tax department of Otto GmbH & Co. KG
  • 2000 Appointment as tax consultant
  • 1996-2000 Employee at PricewaterhouseCoopers (formerly PwC Deutsche Revision AG) in the tax department Hamburg as well as in the audit department of Coopers & Lybrand in New York
  • 1991-1996 Studies of Business Administration at the University of Hamburg, at the same time working in the tax department of C&L Deutsche Revision AG
  • 1989-1991 Apprenticeship as industrial clerk at Philips Medizin Systeme GmbH


Die I-ADVISE AG ist eine unabhängige Wirtschaftsprüfungsgesellschaft, die sich auf Transaktionsberatung und Unternehmensbewertungen spezialisiert hat. Wesentliche Merkmale des Beratungsansatzes der I-ADVISE AG sind eine überdurchschnittlich seniore Teamstruktur sowie eine garantierte Unabhängigkeit und Exklusivität. Zu den Mandanten gehören sowohl große als auch mittelständische international agierende Unternehmen, Private Equity-Gesellschaften und deren Portfoliounternehmen sowie „Family Offices“.

Buyer and seller Due Diligence reviews Germany

The main focus of I-ADVISE in the area of transaction consulting is the execution of financial and tax due diligence projects for potential buyers, the support of sales processes (vendor assistance, vendor due diligence) as well as the support of portfolio companies in the aftermath of a transaction (post-acquisition support).

Business valuations Germany

In the field of company valuation, I-ADVISE AG acts as a neutral expert, consultant, auditor or arbitrator in the context of various occasions such as acquisitions, mergers, domination and profit transfer agreements, squeeze-outs, purchase price allocation or impairment tests and prepares fairness opinions.

Your contact persons:

Frank Berg

Partner | Dipl. -Kaufmann | Certified Public Accountant


Since 2007   

  • I-ADVISE AG, Düsseldorf

2002 – 2007   

  • KPMG, Essen and Düsseldorf (Transaction Services)

1992 – 2002   

  • Arthur Andersen, Düsseldorf and Cologne (Audit and Transaction Services)

Frank Berg has more than twenty years of experience primarily in advising clients on transactions from the initiation to the completion of a company acquisition or sale, the implementation of refinancing projects and the auditing of annual and consolidated financial statements in accordance with HGB, IFRS and US-GAAP.

Mr. Berg has assisted German and foreign listed as well as family-owned large corporations, mid-sized companies in various industries, internationally operating private equity houses as well as "mid cap" and "small cap" financial investors from the German-speaking region in M&A transactions.


Michael Ferdinand

Partner | Certified Public Accountant | Tax Consultant | Consultant for International Tax Law | Dipl. -Kaufmann


Since 2020

  • I-ADVISE AG, Düsseldorf

2018 – 2020

  • PwC GmbH, Cologne (Corporate Tax)

2016 – 2017

  • RINKE Treuhand GmbH

2008 – 2015

  • Rödl & Partner GmbH

1996 – 2007

  • WP StB Klaus v. Unruh

Michael Ferdinand has been assisting clients in national and international tax law for more than 20 years, with a focus on corporate and real estate tax law, restructuring and transaction advice as well as accounting and auditing of annual and consolidated financial statements according to HGB and IFRS.

Mr. Ferdinand's clients often include medium-sized, owner-managed companies and corporations of various sizes and industries.

Within the scope of tax transaction consulting, Mr. Ferdinand accompanies both acquisition and sale processes in all phases of an M&A transaction. In addition to the analysis of takeover targets, the activities of tax acquisition consulting also include the conceptual design of tax-optimized acquisition structures, the execution of tax due diligence as well as support in the consideration of identified tax risks in the final acquisition structure and the company purchase agreements up to post-merger integration.


3Q|Law as CBBL partner law firm Germany

As a client of 3Q|Law, you have worldwide access to - German-speaking - legal and tax experts from commercial law firms who can provide you with the solutions you need locally in all parts of the world. CBBL Cross Border Business Lawyers AG is a worldwide and long-established network of commercial law firms with German-speaking lawyers and operates an Internet portal with information on legal and tax topics for companies, primarily from Germany, Austria and Switzerland (DACH), which are active in cross-border business transactions.

Below, you will find some of the CBBL partner law firms of 3Q|Law

Buhler Duggal & Henry LLP is a business law firm with offices in New York, Boston and the San Francisco Bay Area. Buhler Duggal & Henry advises companies and their owners, as well as private equity funds, hedge funds and venture capitalists, on all aspects of commercial and transactional law.

As a partner of 3Q Law, Buhler Duggal & Henry regularly serves as outside legal counsel to both development-stage and mid-market companies, advising on issues affecting the entire life cycle of a business. Buhler Duggal & Henry also has extensive experience advising on the issuance and sale of public and private securities and regularly advises buyers and sellers on mergers and acquisitions.

You will benefit from the cooperation between 3Q Law and Buhler Duggal & Henry both in the case of activities in the USA and vice versa as a US client when acting in Germany.

Below, you will find some of the CBBL partner law firms of 3Q|Law

Your contact person:

Raoul Duggal

Partner | Rechtsanwalt | Solicitor

Raoul Duggal practices corporate law and focuses on the representation of international and domestic small and medium-sized companies and investors. He has extensive experience advising clients on a broad range of domestic and international M&A transactions, including restructurings, cross-border transactions and re-financings. He frequently advises national and international companies and investors on venture capital and private equity investments and their exit transactions. Raoul Duggal also advises listed companies and national and international IPOs.

Raoul Duggal represents a wide range of U.S. and European small and medium-sized businesses and regularly advises them as their outside general counsel in the United States. With the help of its proven network of experts in tax, intellectual property, employment, real estate and litigation, Raoul's clients can rely on legal services that cover the full range of their activities in the United States. With an approach based on practical and economical solutions, Raoul helps domestic and foreign clients conduct and effectively manage their business in the United States.

Prior to co-founding Buhler Duggal & Henry LLP, Raoul practiced in the New York and London offices of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo P.C. and at Freshfields Bruckhaus Deringer in Germany.

Raoul passed his First State Law Examination with distinction and received his doctorate in law (Dr. iur.) summa cum laude from the Law Faculty of the University of Cologne. He holds an LL.M. degree with a focus on corporate law from New York University School of Law.

Raoul is an active member of the New York City Bar Association, the American Bar Association, the German Bar Association, the German-American Lawyers Association, the International Association of Young Lawyers and the German-American Chamber of Commerce.

Raoul speaks fluent German and is admitted to practice law in New York and Germany.


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