Dr. René Matz
Partner / Lawyer
Dr. René Matz has many years of experience in defending claims for damages against tax advisors, lawyers, auditors, notaries, and insolvency administrators and their insurance companies, both in and out of court.
He also advises companies and their shareholders on corporate and tax law issues – including insolvency law matters – from the founding process to the acquisition and sale of shares as well as in matters of company succession. One focus is on giving advise in conflict situations, particularly in disputes between shareholders.
In the area of manager liability (D&O), he represents the interests of managing directors, board members, and supervisory board members in defending against claims and recourse claims.
In his core areas of practice, he represents his clients in proceedings before state or arbitration courts, as well as in disputes with tax authorities during tax audits, in criminal tax investigations, in appeal proceedings, and in lawsuits before the tax courts.
Dr. Matz’s work in the field of insurance law has been recognized for years by clients and market participants as in JUVE and Legal500:
“We received excellent advice from René Matz in a legal dispute and were successfully defended thanks to his outstanding expertise” (2025 from LEGAL 500)
“I got to know René Matz as a colleague in liability proceedings as an opponent, and he is outstanding both professionally and personally” (2025 from Legal 500)
“Dr. Matz stands out for his ability to identify problems and offer targeted solutions” (2024 from LEGAL 500)
“Dr. Matz is a highly professional lawyer in the field of tax advisor liability” (2024 from LEGAL 500)
“René Matz impresses with his high level of professional competence and skilled courtroom presence” (2023 from LEGAL 500)
“René Matz always has a solution to offer for any problems that arise” (2023 from LEGAL 500)
“High level of expertise in tax and liability law” (2021 from JUVE)
“René Matz has outstanding analytical skills and professional expertise” (2021 from LEGAL 500)
“Dr. Matz has a strong presence in litigation matters” (2020 from JUVE)
- Specialist lawyer for tax law since 2007
- Doctorate in law in 2002
- Attorney and partner at factum rechtsanwälte, Frankfurt am Main (since 2026)
- Attorney and partner at PATZINA LOTZ Rechtsanwälte, Frankfurt am Main (2011–2025)
- Attorney at PATZINA Rechtsanwälte, Frankfurt am Main (2003–2010)
- Admitted to the bar (2003)
- Studied law at Johannes Gutenberg Universitiy in Mainz
- Born in Annaberg-Buchholz
- Matz/Kohler, Judgement note on the decision of the Higher Regional Court in Frankfurt/Main from June 2nd, 2025, about a cost determination in accordance with § 11.5 RVG, JurBüro 1/2016, p. 26, 28/29
- Matz/Hömig, Application for approval of short-time work allowance in the case of a general mandate for tax advice, DStR 2025, 1239 f.
- Hömig/Matz, Limited mandate in the case of a restructuring process, DStR 2024, 2910 f.
- Hömig/Matz, Consolidated damage assessment requires uniform assets, DStR 2024, 1151 f.
- Hömig/Matz, Advisory obligations when establishing a division of operations, DStR 2023, 727
- Author of the tax law section in the 2nd edition of the handbook “Contractor Compliance – Liability Prevention and Case Management when Using External Personnel,” published in 2023 by C.F. Müller (ISBN: 978-3-8114-5956-4).
- Hömig/Matz, Advisory obligations regarding prospects of success, DStR 2022, 447
- Hömig/Matz, On the client’s estimated damage, DStR 2022, 117
- Hömig/Matz, On the contributory negligence of the managing director in cases of delayed insolvency, DStR 2021, 631 f.
- Hömig/Matz, Consolidated damage assessment in the comparison of total assets, DStR 2020, 2695
- Matz/Luers, “On special advantages for founding shareholders of a public company” – Comment on the decision of the Higher Regional Court of Hamm of July 4, 2019 – 22 U 58/16, in: DStR 2020, 2747
- Matz/Hömig, (No) relief from (liability) risks for tax advisors after the COVInsAG came into force, DStR 2020, 1642 ff.
- Hömig/Matz, Requirements for the presentation of a total asset comparison in the case of tax advisor recourse, DStR 2019, 1063 ff.
- Hömig/Matz, Lack of reference to harmful disposition after change of legal form, DStR 2018, 2451
- Hömig/Matz, No obligation to repeat previously unsuccessful recommendations without cause, DStR 2018, 2235
- Hömig/Matz, Liability of several injuring parties as joint and several debtors in the event of a claim under a contract with protective effect in favor of third parties, DStRK 2018, 148
- Matz/Sellhorst, No inclusion of the employee in the scope of protection of the payroll accounting contract between employer and tax advisor, DStR 2018, 495
- Hömig/Matz, Liability of the KG and its tax advisor towards a limited partner in the event of an incorrect assessment notice, DStR 2017, 2630 f.
- Sellhorst/Matz, Tax advisor’s duty to inform about immunity from prosecution through voluntary disclosure, DB 2017, 2595 f.
- Hömig/Matz, Tax advisor liability: No accounting at going concern values if the company is expected to be shut down in the forecast period, DB 2017, 777 f.
- Author of the tax law section in the handbook “Contractor Compliance – Liability Prevention and Case Management when Using External Personnel,” July 2016 (published by C.F. Müller, ISBN: 978-3-8114-4312-9).
- Hömig/Matz, On tax advisor liability in the complete absence of available case law and literature on the specific tax issue at the time of consultation, DStR 2015, 2878 ff.
- Hömig/Matz, Comparison of total assets when determining damages due to poor advice, DStR 2015, 2038 ff.
- Hömig/Matz, Burden of proof and presentation for the reason for exclusion of benefits due to knowingly breaching obligations, DStR 2015, 1206 f.
- Hömig/Matz, Scope of the tax advisor’s advisory obligations in the case of a permanent mandate, DStR 2015, 965 – 967
- Hömig/Matz, Requirements for compensation for so-called atypical calculation damage in the case of incorrect advice, DStR 2014, 2572 f.
- Hömig/Matz, On the scope of the engagement of a tax advisor, DStR 2014, 2094-2096
- Hömig/Matz, Auditor liability for incorrect recommendation of the merger of two companies, DStR 2014, 1895 f.
- Matz/Henkel, On the lawyer’s duty to review when initiating foreclosure proceedings based on a notarial deed, DB 2012, pp. 1913-1916;
- Matz/Henkel, On third-party liability and the obligations of multi-professional and mixed law and tax advisory firms – Also commentary on the ruling of the Federal Court of Justice (BGH) of May 19, 2009 (IX ZR 43/08), VersR 2010, pp. 1406-1416;
- Matz/Brügge, Comment on the ruling of the Federal Court of Justice (BGH) of November 13, 2008 (Ref. IX ZR 69/07) concerning limitation issues and the risk of late damage in the case of lawyer and tax advisor liability, VersR 2009, pp. 641-644;
- Matz/Müllner, “Provisional” effectiveness of the exclusion of a BGB shareholder, WM 2009, pp. 683-688;
- Matz, Interview zum Thema Trennung von Gesellschaftern, in: Impulse – Das Unternehmer Magazin, Ausgabe März 2009, S. 66 f;
- Matz, Nach der GmbH-Reform ist vor der GmbH-Reform – Anmerkung zur Entscheidung des BGH vom 26.02.2009, Az. II ZR 260/07, in: FTD vom 13. Februar 2009;
- Matz, Beitrag zu Voraussetzungen und Folgen gesellschaftsrechtlicher Ausschlussverfahren in dem Unternehmermagazin Markt und Mittelstand, Ausgabe Januar 2009, S. 42-43;
- Matz, Anmerkung zum Urteil des BGH vom 24.04.2008 (Az. III ZR 223/06) zur Notarhaftung bei Kapitalerhöhung, VersR 2008, S. 1365-1366;
- Matz, Keine Schuldknechtschaft für ehemalige Partner – Anmerkung zur Entscheidung des BGH vom 18.02.2008, Az. II ZR 88/07 in: Financial Times Deutschland vom 13. Mai 2008;
- Matz, Europol: Datenschutz und Individualrechtsschutz im Hinblick auf die Anforderungen der EMRK, 2003;
Contact
Dr. René Matz
Eschersheimer Landstraße 14
60322 Frankfurt am Main
T 069 / 74 74 9 - 160
r.matz@factum-legal.com
Languages:
German, English
Further contact persons
Ann-Charlotte Ebener
Insurance law, Labor law, Medical Law
Christian Beye
Commercial and corporate law, Labor law, Notary's office, Real estate law and law of succession
Dr. Sandra Kanzow-Guntermann
Insurance law, Medical Law
Dr. Jürgen Breitenstein
Commercial and corporate law, Labor law