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Dr. Herbert Buschkühle, LL.M.

Specialist lawyer  in tax law


tax lawinheritance law and succession | commercial and company law


  • Born in 1973
  • 1993 to 1998 Studied law at Münster University
  • 1998 to 2000 Internship at the Higher Regional Court OLG Oldenburg
  • 1998 to 2000 Tutor for business and civil law at Lehrinstitut Schmidt & Partner, Münster
  • 2000 to 2001 Master’s degree in taxation and business tax law from Osnabrück University, LL.M in taxation
  • 2001 Lawyer at Sozietät Harnischmacher, Münster
  • 2001 to 2005 Lawyer with Wirtschaftsprüfungsgesellschaft PricewaterhouseCoopers AG, Osnabrück, active/working in the taxation department in the field of the “New medium-size enterprises”
  • 2002 to 2004 PhD in tax law from Münster University on the subject of company succession with presiding judge at the fiscal court
  • 2005 Specialist lawyer in tax law.
  • 2006 to 2007 Partner in BBK Rechtsanwälte
  • Since 2006 Visiting lecturer at Osnabrück University of Applied Science in inheritance law and the law of company succession
  • 2006 Tax consultant examination
  • Since 2008 Partner in WMS Rechtsanwälte


  • Deutsches Forum für Erbrecht e.V.
  • Deutsche Vereinigung für Erbrecht und Vermögensnachfolge e.V. (DVEV)
  • Association of German Tax Consultants (DStV)
  • Osnabrücker Steuerforum e.V.
  • MIT Association of Medium-sized Enterprises and Businesses of Osnabrück City
  • Federal Association of Medium-sized Businesses (BVMW)