Dipl.-Kfm. Christoph Hardt

Dipl.-Kfm. Christoph Hardt

Lawyer, Tax Advisor

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  • Arbitration
  • Mediation
  • Litigation


  • English
  • French
  • German

Practice areas

  • Administrative law
  • Bank and capital market law
  • Commercial law
  • Construction law
  • Corporate law (M&A)
  • Criminal law
  • Inheritance law
  • Insolvency law
  • Intellectual property law
  • IT law
  • Maritime law
  • Real estate law
  • Tax law


  • Automotive
  • Bank and financial services
  • Energy and infrastructure
  • Engineering
  • Insurance
  • Media, advertising and telecommunication
  • Public policy
  • Real estate
  • Technology
  • Logistics and transportation
  • Trade



As arbitrator: Chairman, sole arbitrator, co-arbitrator or arbitrator in more than 45 international and national arbitration cases (ad hoc and various rules and institutions), Conciliation and Mediation.

Subjects of arbitration proceedings: International trade; accounting; acquisitions; banking; company law, competition; construction; consultant contracts (management, sciences, software); corporate; financing; it law, joint ventures; law firms; licensing; port-firms; public relation; real estate; stock investments; taxation; transport; transshipment; valuation of real estate and enterprises; various products and branches of industry; more than 12 countries.

Activities abroad in Bulgaria, France, Great Britain, Italy, Liechtenstein, Romania, Slovakia, Slovenia, Switzerland.

1978 Graduation in business studies ("Diplom-Kaufmann"); 1980 Second state examination in law; 1980-1988 Judge at the Hamburg Regional Superior Court ("Landgericht Hamburg", original and appellate jurisdiction in civil and criminal cases); 1987-1991 Assignment to the Federal Fiscal Court in Munich ("Bundesfinanzhof") as assistant judge; since 1984 Monitoring of notaries; since 1988 Judge, since 2003 Presiding Judge at the Hamburg Fiscal Court ("Finanzgericht Hamburg"), retired 2018; since 1994 Arbitrator; Court of Arbitration of the Hamburg Chamber of Commerce; 1999-2004 Deputy Member, 2004-2010 Member of the Hamburg Constitutional Court ("Hamburgisches Verfassungsgericht"); since 2000 Examiner, since 2015 Presiding Examiner Second state examination in law; since 20018 Lawyer and Tax Advisor

  • German Institution of Arbitration / Deutsche Institution für Schiedsgerichtsbarkeit (DIS)
  • German Maritime Arbitration Association (GMAA)
  • Deutsche Gesellschaft für Transportrecht (DGTR)
  • Gesellschaft Hamburger Juristen (GHJ)

Hundreds of judgements, awards, reviews and articles concerning tax law, commercial law and constitutional law. Contribution to a textbook on procedural law and to a loose-leaf commentary on double taxation and tax information exchange.



Hummelsbüttler Hauptstraße 5b
22339 Hamburg