Tobias Kohler

Phone: +370 (5) 212 35 – 90

Attorney-at-law, Germany
(Rechtsanwalt, Deutschland)

Partner, Head of offices Lithuania and Belarus


2001 – 2003        Legal clerkship (Rechtsreferendariat) Higher Regional Court
                          (Oberlandesgericht) Munich, Germany
1997 – 2001        Ludwig-Maximilian-University, Munich, Germany
1996                   Gymnasium Weilheim i.Obb., Germany

Professional Experience
2013 – now          IOOO “Rödl & Partner” Minsk, Belarus
2005 – now          AK „Kohler, Voveris ir Partneriai”
                           (Rödl & Partner Vilnius, Lithuania)
                           (now: APB “Roedl and Partner”)
2003 – 2005         ZAB “RSP un Partneri” (Rödl & Partner Riga, Latvia)

Practice areas

    • M&A / Corporate law
    • Foreign direct investments
    • Renewable energies
    • Cross-border tax planning

    Working languages
    German, English, (Latvian)

    • Munich Bar Association
    • Lithuanian Bar Association
    • German-Baltic Chamber of Commerce
    • Working group on “Law and Taxes” at the Representative Office of the German Economy in Belarus
    • German-Belarusian Business Club

    Major projects (selection)

    • Advising a German company in acquiring three boiler houses for the production of district heat in Vilnius and Kaunas; Lithuania 2015-2016
    • Sale and purchase of various renewable energy project companies (wind, solar, biomass CHP unit), DD, SPA, transaction services; Lithuania, Latvia, 2011 – 2016Advising various foreign enterprises on their high-volume (up to Mio. EUR 45) supply contracts and assembling work activities related to major construction projects in Belarus; Belarus, 2013-2015
    • Sale of the Belarusian subsidiary of a leading Austrian transport company; Belarus, 2015
    • Purchase of a Belarusian company (textile  production) by a Polish-German buyer from a Danish seller; Belarus, 2014
    • Market entry of a major German food producer in Belarus (confectionary industry); company establishment, financing, labour law, etc.; Belarus, 2014
    • Structural reorganization of an IT company; compliance and fraud audit, exchange of management, implementation of new contractual structure, establishment of new entity; Lithuania, 2013
    • Purchase of a large agricultural company, DD (legal, tax, financial), SPA, transaction services; Latvia, 2013
    • Purchase of a major peat producer (Latvia), DD (legal, tax, financial), SPA, transaction services; Latvia, 2013
    • Real Estate Fund (residential property), set-up and implementation, legal and tax analysis and planning, design of the cross-border and national structure, contract drafting and establishment; Lithuania, Germany, Austria, 2012
    • Sale of Group of companies (waste industry), Vendor DD (legal, tax, financial), SPA, transaction services; Lithuania, 2012
    • Real Estate Fund (agricultural land), set-up and implementation, legal and tax analysis and planning, design of the cross-border and national fund structure, contract drafting and establishment; Estonia, Germany, Austria, 2011


    • “Starting shot 2016 - Next expansion stage for wind energy in Lithuania” („Startschuss 2016 – Nächste Ausbaustufe für Windenergie in Litauen”); E|nEws, Januar 2016
    • “Construction and assembly work in Belarus - conditions for foreign companies and the latest changes” („Bau- und Montageleistungen in Belarus – Voraussetzungen für ausländische Unternehmen und aktuelle Änderungen”); INFOkompakt, law and taxes in Belarus, special edition: Day of the Belarusian economy 2015 in Berlin (INFOkompakt, Recht und Steuern in Belarus, Sonderausgabe: Tag der Belarussischen Wirtschaft 2015 in Berlin), 2015
    • “Elimination of the deposit prohibition, New security options in case of import business in Belarus” („Abschaffung des Anzahlungsverbots, Neue Sicherungsmöglichkeiten bei Importgeschäften in Belarus”); 2015
    • “The Juncker-billions are coming – Seizing opportunities in the Baltic States” („Die Juncker-Milliarden kommen – Chancen ergreifen in den baltischen Staaten”); Entrepreneur, August 2015
    • “More freedom in currency trading, More flexible exchange rates for currency transactions in Belarus” („Mehr Freiheit im Devisenhandel, Flexiblere Wechselkurse bei Währungstransaktionen in Belarus”); 2015
    • “Euro acceding country Lithuania - The return of the Baltic Tiger” („Eurobeitrittsland Litauen – Die Rückkehr des Baltischen Tigers”); IWB Internationales Steuer- und Wirtschaftsrecht Nr. 16, 2014
    • “More appearance than substance - Another perspective sharpens the look at the whole picture (the 10-point plan)” („Mehr Schein als Sein – Eine andere Perspektive schärft den Blick fürs Ganze (Der 10-Punkte-Plan)”); in: “Entrepreneurial expectation meets foreign reality; Inventory, experiences and recommendations for the control of foreign companies” („Unternehmerische Erwartung trifft ausländische Realität; Bestandsaufnahme, Erfahrungen und Empfehlungen zur Steuerung von Auslandsgesellschaften”), 2014
    • “Practice Report: Lithuania” / “Practice Report Belarus” („Praxisbericht: Litauen” / „Praxisbericht Weißrussland”); in: “Entrepreneurial expectation meets foreign reality; Inventory, experiences and recommendations for the control of foreign companies” („Unternehmerische Erwartung trifft ausländische Realität; Bestandsaufnahme, Erfahrungen und Empfehlungen zur Steuerung von Auslandsgesellschaften”), 2014
    • “The future of energy supply in the Baltic states”; SUCCEED – the European Business Magazine, 2013
    • “The future of energy supply in the Baltic States: Between political visions and market realities” („Die Zukunft der Energieversorgung in den baltischen Staaten: Zwischen politischen Visionen und Marktrealitäten”); OMV Fokus, 2013
    • “Lithuania: The Return of Opportunities”; “Financial Crisis in Eastern Europe, Road to Recovery”, 2011
    • “Securing liquidity by efficient receivables management in the Baltic states” („Liquiditätssicherung durch effizientes Forderungsmanagement in den baltischen Staaten”); AHKbalt Aktuell, 2009
    • “Leasing rights in the Baltic states – common principles and national characteristics” („Leasingrecht im Baltikum – gemeinsame Grundlagen und nationale Besonderheiten”); AHKbalt Aktuell, 2008
    • “Employees in the Baltics – finding and binding” („Mitarbeiter im Baltikum - finden und binden”; AHKbalt Aktuell, 2007
    • “Acquisition of agricultural land as investment property in the countries of Central and Eastern Europe” („Erwerb landwirtschaftlicher Flächen als Investitionsobjekte in den Ländern Mittel- und Osteuropas”); top agrar, 2005

    Conference lectures/expert panels/seminar speaker

    • Expert Circle Urban Infrastructure: “Urban infrastructure in the Baltics and Belarus - Legal framework for projects” („Urbane Infrastruktur im Baltikum und Belarus - Rechtliche Rahmenbedingungen für Projekte”); Speaker; Berlin (Germany) 2015
    • 2nd M&A Dialogue: “Small target company, small budget – great risk? How efficiency can be increased?” (2. M&A Dialog: „Kleine Zielgesellschaft, schmales Budget – großes Risiko?
      Wie kann die Effizienz gesteigert werden?”); Speaker; Nuremberg (Germany) 2015
    • Forum Going Global, “Market entry in the MOE countries - purchase or cooperation”  („Markteinstieg in die MOE-Länder – Erwerb oder Kooperation?”); Speaker; Nuremberg (Germany) 2015
    • Day of Belarusian Economy: “Plant construction and assembly projects of German companies in Belarus, Conditions and current developments” (Tag der belarussischen Wirtschaft: „Anlagenbau und Montageprojekte deutscher Unternehmen in Belarus, Rahmenbedingungen und aktuelle Entwicklungen”); Speaker; Berlin 2015
    • French Embassy in Belarus, French business delegation: “Gateway to Belarus – Legal and Tax Framework for French Businesses in Belarus”; Speaker; Minsk (Belarus) 2015
    • AIJA Conference: “Buying into Wind Energy Projects – M&A in Renewables”; Speaker; Hamburg (Germany) 2014
    • AHK Moscow Belarus: “Golden Gate between East and West – opportunities in times of sanctions and embargo” (“Republik Belarus: Golden Gate zwischen Ost- und West – Chancen in Zeiten von Sanktionen und Embargo”); Speaker; Moscow (Russia) 2014
    • 1st M&A Dialogue: “M&A in MOE – the four main risks and how to avoid them” (1. M&A Dialog „M&A in MOE – die vier größten Risiken und wie man sie vermeidet”); Co-Speaker; Nuremberg (Germany) 2014
    • Day of the Belarusian Economy: “Republic of Belarus – perspective location and Golden Gate to Russia” (Tag der belarussischen Wirtschaft: „Republik Belarus – Perspektivstandort und Golden Gate nach Russland”); Speaker, Expert Panel; Commerzbank Headquarter, Frankfurt/Main (Germany) 2014
    • Manager Advanced Training Program MMWi/CDG: “Fit for Partnership with Germany” – Belarus/Ukraine; Speaker; Cologne (Germany) 2014   
    • Industry Meeting Renewable Energies: “Prospects in the Baltic States – What projects are profitable?” (Branchentreffen Erneuerbare Energien: „Perspektiven in den baltischen Staaten – Welche Projekte rechnen sich?”); Speaker; Nuremberg (Germany) 2013
    • Side Event Intersolar Europe: “Future of renewable energies in the Baltics – Current conditions and market opportunities” („Zukunft erneuerbarer Energien in den baltischen Staaten – Aktuelle Rahmenbedingungen und Marktchancen”); Speaker; Munich (Germany) 2013
    • Business Round Table, IHK Niederbayern “Republic of Belarus – Opportunities and challenges for German companies; Legal and tax aspects” (“Republik Belarus – Chance und Herausforderung für deutsche Unternehmen; Rechtliche und steuerliche Aspekte”); Speaker; Passau (Germany) 2013
    • IHK Stuttgart: “Renewable energies in the Baltic states - conditions and market opportunities” (IHK Stuttgart: „Erneuerbare Energien in den baltischen Staaten – Rahmenbedingungen und Marktchancen”); Speaker; Stuttgart (Germany) 2013
    • Forum and B2B-Platform of the Republik Belarus, Austrian Chamber of Commerce: “Experiences gained from advising international businesses in Belarus”; Speaker; Vienna (Austria) 2013
    • International Energy Conference Vilnius: “Future of energy supply in the Baltic States: equal challenges – joint solutions”; Organizer, Expert Panel; Vilnius (Lithuania) 2013
    • Forum Going Global: “Tax optimization using holding companies - comparison of selected locations” („Steueroptimierung unter Einsatz von Holdinggesellschaften – Vergleich ausgewählter Standorte”);  Co-Speaker; Nuremberg (Germany) 2012
    • Baltic Energy Forum: “Buying into renewable energy projects”; Speaker, Chair of the Expert Panel; Tallinn (Estonia)  2012
    • Forum Going Global: “Tax allocation of earnings: parent company - permanent establishment” („Steuerliche Ergebnisaufteilung: Stammhaus - Betriebsstätte”); Co-Speaker; Nuremberg (Germany) 2011
    • AHK Vilnius: “Cross-border Tax Planning – Strategies for the Baltic States”/ „Steuerplanung in den Baltischen Staaten: Steuerbelastung reduzieren – Risiken minimieren”;  Speaker; Vilnius (Lithuania) 2010
    • Expo Real / German Delegation: “ Basics for investments and trade in Lithuania – the lead to success” „Basics für Investitionen und Handel in Litauen – der Vorsprung zum Erfolg”; Speaker; Vilnius (Lithuania) 2009
    • DLG-Akademy/Seminar: “Legal basis for successful agricultural investments in Eastern Europe” („Rechtliche Grundlagen für erfolgreiche Agrarinvestitionen in Osteuropa”); Speaker; Burg Warberg (Germany) 2008
    • TÜV-Akademy, Project: “Internationalisation of SMEs”; Economic activity in Latvia - Legal and tax framework” („Internationalisierung von KMU”; Wirtschaftliches Handeln in Lettland – Rechtliche und steuerliche Rahmenbedingungen”); Speaker;  Magdeburg (Germany) 2006