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Esche Schümann Commichau

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One of Germany's leading multidisciplinary professional services firms, providing legal, tax and audit advice from Hamburg since 1822.

Last updated September 26, 2026

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Overview

Esche Schümann Commichau (often shortened to ESCHE) is a German multidisciplinary professional services firm headquartered in Hamburg. It traces its origins to a law office founded on 21 June 1822 by Dr. Johann Carl Knauth, making it the oldest continuously operating law firm in Hamburg and one of the oldest in Germany. Since 1974, when professional rules first permitted it, the firm has combined lawyers, tax advisers and auditors under one roof. Today it is organised as a Partnerschaftsgesellschaft mbB, with the audit practice separated into an independent GmbH. The firm advises medium-sized companies, industrial groups, public-sector entities and financial investors on German and international commercial and tax law, as well as on business consulting and auditing. It also serves wealthy private clients on national and international tax law, asset structuring, succession planning and foundation matters. Its core practice areas include employment law, commercial and antitrust law, ESG, corporate/M&A and financing, real estate, insolvency and restructuring, IP/IT and data protection, succession and wealth, public commercial law, private clients, foundations and NPOs, corporate tax, audit and audit-related advisory, and sustainability. As of 2025 the firm has around 275 people, including 106 lawyers, tax advisers and auditors, supported by roughly 170 additional professionals. It describes itself as one of Germany's leading multidisciplinary firms, combining legal, tax and audit expertise with an integrated advisory approach. Its client base spans large corporations, nationally and internationally active companies, shareholders and high-net-worth individuals. The firm has a long tradition of public service: many later Hamburg mayors, senators, court presidents and professional association leaders were partners. Its historical focus areas include maritime and commercial law. In 1997, marking its 175th anniversary, the Esche Schümann Commichau Stiftung was established to support young academics in law and economics; it has awarded over 100 prizes worth more than EUR 150,000. The firm also supports cultural projects, including the Elbphilharmonie. In 2022 the firm celebrated its 200th anniversary and was honoured with a reception by the Senate of the Free and Hanseatic City of Hamburg.

History

The firm's roots go back to 21 June 1822, when Dr. Johann Carl Knauth founded a law office in the Zuchthausstraße in Hamburg after being admitted as a lawyer. This makes it the oldest continuously existing law firm in Hamburg and one of the oldest in Germany. In 1847, Knauth took Johann Friedrich Voigt as a partner, an unusual step at the time in Hamburg and on the European continent; the firm became "Dres. Knauth & Voigt". In 1858, Dr. Ernst Friedrich Sieveking joined as a partner; he later became a senator, long-time president of the Hanseatic Higher Regional Court and namesake of Hamburg's Sievekingplatz. In 1872/1875, Otto Wachsmuth and Johann Heinrich Burchard, later mayor of Hamburg, were admitted as partners. With the entry of Max Harald Krauel in 1909, the firm, then named "Dres. Wachsmuth Horwitz & Burchard", consisted of Otto Wachsmuth, Oscar Paul Horwitz and Wilhelm Amsinck Burchard-Motz, another later mayor of Hamburg. Burchard-Motz was a son of Johann Heinrich Burchard and father of Heinrich Burchard-Motz, who became a partner in 1931 in the third generation. The firm's historical focus was maritime and commercial law. Several partners served as honorary judges at the Hamburg Constitutional Court. In 1948, Werner Deuchler was admitted as a partner. As chairman of the Hamburg Bar Association (1965–1970), president of the German Bar Association (from 1970) and of the International Bar Association (from 1974), he opened national and international connections for the firm. "Esche Schümann & Partner" traces back to the law firm "Ernst Esche" (founded in 1949 by Ernst Esche (1913–1994), in partnership with Günter Sternberg (1929–2020) from 1961) and the auditing and tax advisory firm "Windler & Schümann", founded in 1952 by Heinrich Windler and Jens Schümann. The merger of the two firms in 1974 to form "Esche Schümann & Partner" was the first interdisciplinary combination of lawyers and tax advisers in Hamburg. In 1991, the firms "Deuchler Krauel & Commichau" and "Esche Schümann & Partner" merged to become "Esche Schümann Commichau". On the occasion of the firm's 175th anniversary in 1997, the Esche Schümann Commichau Stiftung was founded. It awards annual prizes to academic graduates in legal, economic and tax advisory fields. The firm is also a member, alongside six other firms, of the Hamburg Tax Initiative, which supports the Chair of Public Law, Finance and Tax Law at the Faculty of Law of the University of Hamburg. For its 200th anniversary, the firm was honoured with a reception by the Senate of the Free and Hanseatic City of Hamburg. Today the firm is headquartered at Am Sandtorkai in the HafenCity and is organised as a Partnerschaftsgesellschaft mbB, with the audit practice separated into an independent GmbH. It advises medium-sized companies, industrial enterprises, public-sector entities and financial investors on German and international commercial and tax law, as well as on business consulting and auditing. Its services also include advising wealthy private individuals on national and international tax law, civil and tax asset structuring, corporate and wealth succession, and foundation matters.

  • 2022

    Firm celebrates its 200th anniversary; honoured with a reception by the Hamburg Senate.

  • 1997

    Esche Schümann Commichau Stiftung founded on the firm's 175th anniversary.

  • 1991

    "Deuchler Krauel & Commichau" and "Esche Schümann & Partner" merge to become "Esche Schümann Commichau".

  • 1974

    Merger of "Ernst Esche" and "Windler & Schümann" to form "Esche Schümann & Partner", the first interdisciplinary combination of lawyers and tax advisers in Hamburg.

  • 1961

    Ernst Esche enters partnership with Günter Sternberg.

  • 1952

    Heinrich Windler and Jens Schümann found auditing and tax advisory firm "Windler & Schümann".

  • 1949

    Ernst Esche founds law firm "Ernst Esche".

  • 1948

    Werner Deuchler admitted as partner.

  • 1931

    Heinrich Burchard-Motz becomes partner in the third generation.

  • 1909

    Max Harald Krauel joins; firm named "Dres. Wachsmuth Horwitz & Burchard".

Products and positioning

Leading multidisciplinary professional services firm in Germany, combining legal, tax and audit expertise with an integrated, long-term advisory approach.

  • Legal advisory

  • Tax advisory

  • Audit and audit-related advisory

  • Integrated advisory

  • Corporate/M&A and financing

  • Employment law

  • Commercial, antitrust and ESG

  • Real estate

  • Insolvency and restructuring

  • IP, IT and data protection

  • Succession and wealth

  • Public commercial law

  • Private clients

  • Foundations and NPOs

  • Corporate tax

  • Sustainability advisory

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