Heiko Ramcke is Partner of Deloitte Legal since 2008 and the Leader of the Criminal Tax Law team for Deloitte Germany. He is specialized in Corporate Law/M&A and Criminal Tax Law. His advisory activities include the design of corporate structuring advise to entrepreneurs and businesses, and in particular accompanying restructuring and merger processes. Heiko also advises investors on corporate transactions. A further focus of his work is Criminal Tax Law; Heiko accompanied businesses and individuals with disclosures and preliminary investigation. Heiko Ramcke studied law at the Christian-Albrechts-University of Kiel. He passed his legal clerkship in Kiel, Hamburg and Crawley (England). Heiko is appointed in 2001 and started working for Deloitte Legal. He speaks German and English.