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Dr Enrico Farinato, LL.B.

Lawyer, Tax Advisor

Local Partner

Profile

Dr Enrico Farinato is a lawyer and certified tax advisor. He advises and represents both individual clients and corporates in criminal tax law, administrative offences law as well as in the accompanying tax law issues and proceedings. In addition, Dr Farinato advises companies comprehensively on the handling of cum/ex, cum/cum and related transactions. He is recognised as a ‘specialist in criminal tax law’ (Legal 500) and has repeatedly been recognised in Handelsblatt/Best Lawyers’ ‘Ones to Watch’.

Dr Farinato is a member of the International Fiscal Association and the Arbeitsgemeinschaft der Fachanwälte für Steuerrecht e.V. (Association of Specialist Lawyers for Tax Law).

Curriculum vitae

  • Legal studies and studies in business administration (LL.B.) at the University of Mannheim with a focus on tax law and accounting
  • Trainee lawyer in the district of the Stuttgart Higher Regional Court with elective stage at the tax practice of Hengeler Mueller, Munich
  • Doctoral thesis at the Munich’s Ludwig Maximilian University under the supervision of Professor Monika Jachmann-Michel (Die Haftung für Kapitalertragsteuer)
  • Scholarship holder of the Foundation of German Business (Stiftung der Deutschen Wirtschaft)
  • Lawyer at the tax practice of Gleiss Lutz 2020-2025
  • Certified tax advisor (Steuerberater) since 2024
  • Local Partner at Feigen Graf since 2025

References

“
specialist in criminal tax law
Legal 500 2026
“
Ones to Watch
Handelsblatt/Best Lawyers 2026
“
Law Firm of the Year Criminal Defense Germany
Handelsblatt/ Best Lawyers 2026
“
the market-leading specialist law firm
JUVE 2026/27
“
by far the best in the market
Chambers 2026
“
highly experienced team, leading the market
Legal 500 2026
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Areas of practice

Tax criminal law

Tax law

Administrative offence proceedings

Cum/ex, Cum/Cum- and similar proceedings

selected publications

The liability for withholding tax

Farinato

Doctoral thesis, Boorberg, 2021


The liability for withholding tax

Farinato

juris – Die Monatszeitschrift (jM), 114 ff., 2021


COVID-19 and tax law – The most important developments for corporates

Farinato/Wagner

COVuR, 286 ff., 2020


Is Section 50d (3) EStG down and out also in non-EU cases?

Farinato/Ernst/Würstlin

IStR, 6 ff., 2019


Legislators fail again at the ECJ – what happens to Section 50d (3) EStG?

Farinato

juris – Die Monatszeitschrift (jM), 68 ff., 2019

Frankfurt

Cologne

Munich

Hamburg