19.01.2022 | Deal Notifications, Press releases

KPMG Law and KPMG advise the State of Lower Saxony on the acquisition of the rail infrastructure of the Osthannoversche Eisenbahn (East Hanover Railway)

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) advised the State of Lower Saxony on due diligence, structuring and implementation in connection with the acquisition of rail infrastructure as an asset deal from Osthannoversche Eisenbahn AG (OHE).

The object of purchase comprises the entire rail network with a total length of 278.3 km on more than 1,500 plots of land including all facilities required for the operation of the infrastructure, including further land and real estate owned by OHE. KPMG Law conducted legal due diligence, advised on the structuring of the transaction and on the purchase agreement negotiations. In this context, KPMG Law worked with a cross-location team primarily from the areas of corporate law, public law, real estate law, employment law and antitrust law. KPMG advised on tax due diligence and tax structuring with teams from Hanover and Hamburg.

Advisor to the State of Lower Saxony, legal due diligence, structuring and execution:

KPMG Law Rechtsanwaltsgesellschaft mbH: Dr. Christian Nordholtz (Co-Lead, Partner, M&A/Corporate, Hanover),

Thomas Papasikas

(Manager M&A/Corporate, Bielefeld),

Marlon Wehrenberg

(Associate M&A/Corporate, Hanover),
Dr. Barbara Kathrin Buhr
(Co-Lead, Partner, Public Law, Nuremberg),
Dr. Axel Lehmann
(Manager, Public Law, Nuremberg),
Dr. Magnus Auer
(Manager, Public Law, Nuremberg),

Vera-Catharina Boes

(Senior Associate, Public Law, Hanover), Dr. Rainer Algermissen (Partner, Real Estate, Hamburg), Sinje Grefe (Senior Associate, Real Estate, Hamburg),

Dr. Jannike Luise Ehlers

(Senior Associate, Real Estate, Hamburg), Dr. Martin Trayer (Partner, Labor Law, Frankfurt),

Nikolai Fritsche

(Senior Manager, Labor Law, Nuremberg), Liza Rauter (Associate, Labor Law, Hanover), Dr. Gerrit Rixen (Partner, Antitrust Law, Cologne)

Advisor to the State of Lower Saxony, Tax Due Diligence and Structuring:

KPMG AG Wirtschaftsprüfungsgesellschaft: Falko Fiedler (Partner, Tax, Hanover), Niels-Ullrich Bohn (Manager, Tax, Hanover)


Explore #more

13.06.2024 | Press releases

Handelsblatt and Best Lawyers honor KPMG Law Experts

Best Lawyers has once again identified the best commercial lawyers in Germany for 2024 exclusively for Handelsblatt. A total of 28 lawyers were honored by…

27.05.2024 | KPMG Law Insights

Agreement on ecodesign regulation: products to become more sustainable

After lengthy negotiations, the Council and Parliament of the European Union reached a provisional agreement on the Ecodesign Regulation on the night of December 5,…

22.05.2024 | KPMG Law Insights

The AI Act is coming: EU wants to get a grip on AI risks

For many people, artificial intelligence (AI) is the great hope for business, healthcare and science. But there are also plenty of critics who fear the…

17.05.2024 | KPMG Law Insights

Podcast series “KPMG Law on air”: When the family business is to be sold

Around 38,000 family businesses are currently handed over each year. In most cases, the change of ownership takes place within the family. But more and…

03.05.2024 | KPMG Law Insights

Doubts about inability to work? What employers can do

The certificate of incapacity for work (AU certificate) serves as proof of incapacity for work due to illness. However, only if the certificate meets certain…

27.03.2024 | KPMG Law Insights

EU Buildings Directive: life cycle greenhouse potential becomes relevant

On March 12, 2024, the EU Parliament approved the amendment to the EU Buildings Directive. The directive obliges member states and, indirectly, building owners and…

19.03.2024 | Business Performance & Resilience, KPMG Law Insights

CSDDD: Provisional agreement on the EU Supply Chain Directive

The EU member states agreed on the CSDDD, the EU Supply Chain Directive, on March 15, 2024. Germany abstained from the vote. Negotiators from the…

21.02.2024 | KPMG Law Insights, KPMG Law Insights

The Digital Services Act – what does it mean for companies?

The Digital Services Act (DSA) is a key component of the EU’s digital strategy and came into force on November 16, 2022. As a regulation,…

15.02.2024 | KPMG Law Insights

Data compliance management: How to implement it in practice

Part 3 of the article series “Professional tips for data compliance management”   The third part of this series of articles deals with data compliance

14.02.2024 | Business Performance & Resilience, PR Publications

Guest article in ZURe: Monitoring the implementation of the LkSG

The current issue of ZURe (p. 20 ff.) contains a guest article by KPMG Law Partner Thomas Uhlig (Head of General Business and Commercial Law),…


Dr. Rainer Algermissen

Head of Construction and Real Estate Law

Fuhlentwiete 5
20355 Hamburg

tel: +49 40 3609945331

© 2024 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit

 KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.