Dr. Hartwig Meyer studied Business Management at the University of Hamburg, focusing on auditing and taxation, graduating with the German title of Diplom-Kaufmann in 1987. After earning a doctorate in auditing, he joined KPMG and, after completing his examinations as a tax consultant, Dr. Meyer joined the firm Gräwe & Partner in 1993. After passing his auditing examinations, he was appointed a partner.

At Gräwe & Partner, Dr. Meyer takes care of SME mandates of every size and description as well as corporate groups of firms in the fields of auditing, tax matters, business management and consultancy.

Prof. Dr. Schrade has been part of our firm since 2002. He completed his studies at the University of Augsburg as a Diplom-Ökonom (holder of a German diploma in Economics). Next, he was engaged as a scientific assistant for five years at the Chair for Business Tax Studies of Prof. Dr. R. Eppler at the University of Fribourg (Switzerland).

Prof. Dr. Schrade was engaged in various leading positions in industry in Germany and Switzerland. Since the year 1990 he has been responsible at the University for Technology and Business in Reutlingen for the chairs of "Business Taxation" and "International Taxation".

Prof. Dr. Schrade joined the firm as a partner on April 1^st, 2004 and, at the groups of companies who have awarded us their mandates, he deals in particular with international tax issues and the optimization of company law structures in terms of tax aspects.

Further focal points of his activity are succession planning and tax organization.

Laurenz Möllmeier studied Economic Sciences at the University of Hanover, graduating as an Economist (Diplom-Ökonom) in 1982. Since then, he was engaged by two major auditing companies in Hanover and Bremen. Mr. Möllmeier passed his examinations as a tax consultant in 1986. Since 2003, he has been employed by our group of companies and joined the firm as a partner on July 1^st, 2005.

The focal points of his activities consist in taking care of limited liability companies and partnerships in the fields of taxes on income, earnings and sales revenues. In addition, he is engaged with gift and inheritance matters, particularly with reference to tax planning issues. He monitors audits of the tax authorities and, where needed, gives instructions relating to legal remedies and conducts financial court litigation. Mr. Möllmeier has a sound experience in processing international tax issues and cross-border regimes.

Mr. Heuer has been engaged as General Manager of Gräwe & Partner GmbH Wirtschaftprüfungsgesellschaft Steuerberatungsgesellschaft since May 1^st, 2008 and was additionally appointed a partner on January 1^st, 2010.

After studying Business Management at the University of Münster, majoring in auditing and taxation, Mr. Heuer began his professional career in the accounting division of Hoechst AG in Frankfurt in the year 1990. From 1992 to 2008, Mr Heuer was initially employed by KPMG in Bremen, later by Ernst & Young in Bremen, in the field of auditing. In 1997 he was appointed as a tax consultant, followed by his appointment as an auditor in 2001.

During his many years of professional activities, Mr. Heuer took care of many companies of note in various size categories, frequently with an international orientation and reporting to foreign parent companies.

Clients include listed joint stock companies subject to IFRS accounting as well as SMEs in the fields of industry and trade along with groups of companies subject to consolidated accounting. Current business management issues in the energy and utility sector constitute a further key field of activity.

Moreover, he has many years’ experience in the management of institutions under public law in the form of private limited companies, sole traders of public-law entities.