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. 

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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