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Martin Horstkötter

Martin Horstkötter
Partner, auditor, tax advisor, Dipl.-Kaufmann


Born in 1963

Professional History

since 1989 at Möhrle Happ Luther
since 1994 tax advisor
since 1997 auditor
since 1998 partner at Möhrle Happ Luther

Main practice areas

Balance sheet tax law
Income tax law, in particular special questions on partnership
Supervisory board, advisory board




German Institute of Chartered Accountants
Member of the Advisory Board of the Chartered Certified Accountant


Martin Horstkötter
Partner, auditor, tax advisor, Dipl.-Kaufmann
Phone +49 40 85 301 - 0


  • Dorn/Horstkötter, „JStG 2020“ kurz vor Jahresende verabschiedet – Ein Überblick zu den wesentli-chen Änderungen, DB 2021, S. 134


Income tax

Ein Urteil mit zwei Gesichtern

Accounting law

Aktienoption zur Motivation

Capital market

Rückabwicklung von "Schrottimmobilien"

More topics