Dr. Niko Sievert, LL.M. (AUC)

I want to advise people in a way that helps them understand their options and make their own decisions. I am interested not only in the limits of a case, but also in the lawful paths that remain open and their consequences. That is why I work personally on each individual matter and take responsibility for my assessment and the agreed next steps.

I have advised companies and individuals on cross-border tax questions and international structures. This includes analysing double taxation treaties and questions of taxation at source. Another part of my professional background is the legal work associated with investments and corporate transactions.

In my work for financial institutions, I have been responsible for tax reporting processes and have coordinated audits and information exchange with tax authorities. This experience covers both specialist questions and the documentation and coordination needed to address them within an organisation.

Today I also work on developing governance approaches for AI in regulated processes. The focus is on the boundaries of tool use and human review of its outputs.

My studies and professional work have taken me, among other places, to Egypt and the United Arab Emirates. I therefore know what moving between countries means from my own experience.

That is why, in international matters, I am also interested in what a legal decision means for everyday life. Personal plans deserve a place in the conversation. We examine separately which legal system governs each question.

I passed the Second German State Examination in Law in 2007 and the German tax adviser examination in 2018. I obtained an LL.M. in International and Comparative Law from the American University in Cairo in 2009.

In 2022, I obtained a PhD from Queen Mary University of London. My doctoral research addressed questions of international tax law.