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Lorena Exner


Lorena is specialized in tax advice on questions of national and international tax law and advises particularly on national and international M&A, private equity and real estate transactions.

In addition, Lorena has experience in providing tax advice to financial institutions in connection with equity transactions.


Published Work

  • Lechner/Exner (2021), Tax ownership of equities in the ongoing stock trading business according to the BMF letters dated July 9. 2021, article published in “Recht der Finanzinstrumente”, RdF 2021, p. 284.



Rechtsanwaltin, Germany, 2020
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.