Nicole Lucks advises companies of all sizes, sectors, and legal forms on all matters regarding national and international tax law.

She is specialised in providing comprehensive national and cross-border tax advice for corporate acquisitions (M&A transactions) and restructurings, as well as in the establishment of tax-optimised structures. In addition, Nicole has proven expertise in the taxation of capital and partnerships, advising clients from various industries on corporate and tax law matters, especially M&A and real estate transactions, restructurings and employee participation. Nicole is also a regular speaker on panel discussions on various tax related topics.

Nicole studied Law at the University of Mannheim and holds a double degree in Business Law (LL.B.) with an additional qualification in Business Administration. She also earned a Licence en Droit at the Université Toulouse I Capitole during her year abroad. She completed her legal traineeship in Düsseldorf and The Hague. Nicole has been admitted as a lawyer since May 2021.

Before joining Osborne Clarke in July 2025, Nicole worked at an international law firm in Düsseldorf and at a M&A boutique law firm with a focus on PE and VC transactions in Munich.

Helping you succeed in tomorrow's world

Drawing on legal expertise and intercultural insight, I support clients in navigating complex transactions with clarity and confidence. Having lived and worked across Europe and Asia, I bring a deep understanding of different mindsets and how they shape business and communication. I enjoy building bridges – between perspectives, people and legal systems – and work best in environments where collaboration, curiosity and transformation go hand in hand. 

APC AG

Osborne Clarke has provided legal advice to the shareholders of APC AG on the sale of all shares to Pest Control Partnership (PCP), a portfolio company of Partners Group, as well as in connection with the reinvestment. Read more.

SPIE

Osborne Clarke advised SPIE Germany Switzerland Austria, the European market leader in multi-technical services in the energy and communications sectors, on the acquisition of Cyqueo. Read more.

SPIE

Osborne Clarke has advised SPIE, one of the leading multi-technical service providers for buildings, plants and infrastructure in Germany, Austria and Switzerland, on its acquisition of 89 % of PIK AG. Read more.

Evora IT Solutions

Osborne Clarke has advised Evora IT Solutions, a company in the Allgeier Group, on the acquisition of all4cloud. Read more.

Co-author BetriebsBerater, Edition 42/2021

Nicole Lucks is co-author of “Application of the extended trade tax reduction for property companies in the event of the sale of a rented property including rented operating equipment due to the new regulation of section 9 no. 1 sentence 3 German Trade Tax Law”, BetriebsBerater, Edition 42/2021, 2021, p. 2455.

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