Myanmar

Active in Myanmar since 2013, Luther is one of the largest law firms and corporate services providers in Yangon. Our international team of more than 50 professionals consist of lawyers, tax consultants, corporate secretaries and accountants from Europe and Myanmar.

With our “one-stop” service solution, Luther Law Firm Limited and Luther Corporate Services Limited provide a comprehensive range of services to assist and advise clients in all stages of the business lifecycle, from the establishment of a Myanmar business through on-going legal and tax advice, bookkeeping, accounting, payroll and payment administration up to the dissolution of enterprises.

We devise and help our clients to implement legal, tax and corporate compliance structures that work and let them focus on being successful in Asia’s last frontier market.

Myanmar’s legal framework is governed by both old and new laws and regulations, as well as internal policies and practices of the Myanmar authorities. Many laws dating back to the colonial and post-independence periods are, with more or less changes, still in force. Since its political and economic opening in 2011 and the democratic elections in 2015, resulting in a landslide victory of Aung San Suu Kyi’s National League for Democracy, Myanmar has embarked on a comprehensive reform process and is currently overhauling its legal framework. It remains to be seen, whether this positive momentum can be regained after the declaration of a State of Emergency on 1 February 2021.

Our local and international colleagues have the necessary knowledge, experience and commercial expertise to serve our more than 600 clients in this rapidly developing country, including multinational investors, MNCs and SMEs, development organisations, embassies, NGOs and local conglomerates.

To advise each client in the best possible way, our lawyers and tax advisors – in addition to their specialised legal and tax expertise – have expert knowledge of specific industries. Further, our team members are well connected and actively participating and holding positions in various chambers to stay abreast of the latest developments, such as the European Chamber of Commerce in Myanmar, the German Myanmar Business Chamber, the British Chamber of Commerce and French Myanmar Chamber of Commerce and Industry.

We offer pragmatic solutions and recommendations based on best practice guidelines. We never compromise on quality and we always put our clients first. Our lawyers are trained to deliver work products that comply with the highest standards and we will not settle for less.

Our legal and tax advisory services

Anti-corruption compliance
Corporate governance and corporate compliance
Labour law compliance
Regulatory compliance
Tax compliance

Negotiation and drafting of commercial agreements
Registration of deeds and contracts with the authorities
Advice and assistance on stamp duty payments

Capital measures (increase and reduction in capital, cash and in kind)
Advice to members of executive and supervisory boards
Shareholders agreements, constitutions and rules of procedure
National and international joint ventures
PPP projects
Liquidation and insolvency proceedings
Disputes among shareholders

Employment contracts for employees, managers and directors
Employment policies
Registration of employment contracts with Myanmar labour authorities
Corporate restructuring, redundancy and compensation plans
Secondments
Social security insurance

Support and advice on the choice of location
Advice with regard to the appropriate market entry and restrictions under the Myanmar Investment Law
Planning, structuring and formation of companies, subsidiaries and branch offices
Representation vis-à-vis regulatory authorities

Visa, long-term stay permits and foreigner registration cards
Labour cards
Guest residence reports
Form C (occupation of residential premises)

Development and implementation of IP protection strategies
Registration of trademarks, designs and patents
Licence agreements, research and development agreements
Outsourcing contacts

Registration of foreign trading companies
Review of general terms and conditions
Supply and procurement agreements
Distributorship and sales agency agreements

Banking, finance and insurance law
Corporate finance
Loan and security agreements
Registrations with the Central Bank and FRD
Legal opinions

Support in M&A transactions, privatisations and the establishment of joint venture companies
Domestic and cross-border acquisitions by asset or share deal
Due diligence
Acquisition and project financing, including convertible loans
National and international corporate restructuring measures
Post-merger integration

Advice with regard to the appropriate legal structures for non-governmental organisations, development organisations, foundations, social enterprises and charities
Planning, structuring and formation of companies limited by guarantee, associations and NGOs
Representation vis-à-vis regulatory authorities
Tax exemptions

Negotiation and drafting of sale and purchase agreements and leases
Financing structures
Representation vis-à-vis public authorities

International tax (inbound and outbound)
Direct and indirect taxes
Tax structuring of M&A transactions
Transfer pricing
Remedies and actions relating to taxation and public charges

Our corporate services

Luther Corporate Services together with its partners is able to assist its clients in time-consuming accounting and administrative matters, which every company needs to take care of. Our accounting & bookkeeping services and payroll processing services are ideal for the sustainable growth of the business organization as the impact of our services enable our clients to concentrate on growing and developing their business.

1. Bookkeeping

Setting up the chart of accounts
Recording of all payments and funds received
Preparation of monthly bank reconciliation statements
Recording of all sales and trade debtors
Recording of all purchase and trade creditors
Recording of prepayments and accruals
Recording of all assets purchased and related depreciation
Recording of all commercial tax (CT) on the taxable purchases/supplies
Extraction of monthly trial balances and general ledger

2. Management Reports

Compiling of profit and loss account and balance sheet
Generating aged financial analysis of debtors and creditors
Business advisory services such as accounting reports and preparation of business plans
Budget preparation and comparison and analysis of key components of financial performance

3. Statutory Accounting

Preparation of financial statements and notes to the financial statements in compliance with the relevant financial reporting standards
Review and computation of tax and deferred tax provisions for inclusion into financial statements

Luther Corporate Services offers advice and assistance in regard to the cessation of the business. This service includes the preparation and filing of all necessary documents for the voluntary winding-up of an entity.

We provide the complete range of corporate secretarial services to companies in Myanmar.

1. Provision of personnel to assume statutory positions or support the company with day to day activities, compliance and filing obligations, such as Representative for Branch

2. General Services to ensure statutory compliance

Advice on corporate governance and compliance with the Myanmar Companies Act
Setting up statutory books and registers
Custody and maintenance of statutory books and registers
Preparing and lodging of all prescribed forms and requisite documents with the Companies Registration Office (CRO)
Preparation of notices, minutes, and other documents pertaining to directors’ and shareholders’ meetings (Annual General Meeting and Extraordinary General Meeting)
Managing changes:
- Change of name
- Change in constitutional documents
- Change in capital structure (transfer of shares, new issuance of shares, repurchase of shares)
- Change of shareholders
- Change of directors, managers, auditors
- Change of registered office address
Provision of registered office address including mail forwarding
Opening of bank accounts and managing changes to bank signatories
Corporate restructuring

Together with our partners, we provide fast and efficient service for the formation and registration of a company in Myanmar, whether in the form of a private limited company, branch or representative office. Our services include:

Setting up Services

Private limited company
Branch office
Representative office

Advisory services on

Type of entity to be established and the optimal corporate & tax structure
Organisational structures
Share capital/directors
Joint Ventures
Mergers & Acquisitions

Additional Approvals & Registrations

MIC approvals for foreign investments under the Foreign Investment Law
Preparation of Memorandum and Articles of Association, and other constitutional documents
Obtaining other domestic registrations

At Luther Corporate Services we offer full outsourcing services for the management of payroll, personnel data and employee benefits. Our services include the following:

Processing employee expense claims including payment
Computation of net salary
Computation of social security contributions
Providing payroll reports & financial journals
Handling payment of net salary, social security contributions and withholding tax
Ensuring compliance with all tax and social security reporting requirements
Support with immigration related matters

Our corporate and individual tax compliance services include:

CT registration and preparation and submission of quarterly CT returns
Preparation and filing of corporate tax returns including tax calculation with tax authorities
Preparation and filing of individual tax returns and tax computation with tax authorities
Advising on Double Taxation Agreements
Advising on withholding tax issues, preparation and filing of withholding tax returns including claims for double taxation relief
Advising on complex and international tax structures
Negotiations with the Inland Revenue Department (IRD) regarding individual or corporate tax issues

Luther Corporate Services supports offers cash, fund & payment administration services. For smaller businesses where segregation of duties is an issue, our service functions as an additional internal control with regards to company fund spending.

Administration of cash funds deposited with us or in client’s own bank accounts
Cash forecasting and processing of accounts receivables
Account signatory services to enable settlement of company payment obligations e.g. to suppliers, for payroll, for employee expense reimbursements
Opening of bank accounts and managing changes to bank signatories
Issue payment vouchers and arrangement of payments

News

23.06.2022 Press Release

Luther appoints new partners for the financial year 2022/2023

Key Contact >>

Key Contact

Alexander Bohusch

Partner

T + 95 1 7500 021

View Profile >>

Team Myanmar

Alexander Bohusch
Partner
Yangon, Singapore

Thi Ha
Associate
Yangon

Maung Maung Min Khaung
Associate
Yangon

Saw Thaw Tu Htoo
Associate
Yangon

Download

Brochures

Entering the Markets of ASEAN

Luther in Myanmar

Memo: Non-Profit Organisations

Memo: Leasing in Myanmar

Memo: Myanmar Employment Law

Memo: Immigration in Myanmar

Memo: Legal Obligations of branch offices

Memo: Legal Obligations of Companies

Memo: Legal Obligations of NPO

Memo: Duties and Liabilities of Directors of Myanmar Companies

Mergers & Acquisitions in Southeast Asia

Myanmar Establishing Corporate Set-Up ENG

Myanmar Establishing Corporate Set-Up FR

Bangkok

Luther Law Firm (Thailand) Co., Ltd.

AIA Sathorn Tower, Rooms No. 2007-2008, 20th Floor 11/1 South Sathorn Road, Yannawa, Sathorn10120 BangkokThailand

Contact >>
Our Services >>

Berlin

Luther Rechtsanwaltsgesellschaft mbH

Europacity | Heidestraße 4010557 BerlinGermany

Contact >>

Brussels

Luther Rechtsanwaltsgesellschaft mbH

Avenue Louise 3261050 BrusselsBelgium

Contact >>

Cologne

Luther Rechtsanwaltsgesellschaft mbH

Anna-Schneider-Steig 2250678 CologneGermany

Contact >>

Delhi-Gurugram

Luther Corporate Services Pvt. Ltd.

Unit No. 812, 8th Floor, Emaar Capital Tower - 1, MG Road, Sikanderpur, Sector 26, Gurugram122 002, HaryanaIndia

Contact >>
Our Services >>

Dusseldorf

Luther Rechtsanwaltsgesellschaft mbH

Graf-Adolf-Platz 1540213 DusseldorfGermany

Contact >>

Essen

Luther Rechtsanwaltsgesellschaft mbH

Gildehofstraße 145127 EssenGermany

Contact >>

Frankfurt a.M.

Luther Rechtsanwaltsgesellschaft mbH

An der Welle 1060322 Frankfurt a.M.Germany

Contact >>

Hamburg

Luther Rechtsanwaltsgesellschaft mbH

Gänsemarkt 4520354 HamburgGermany

Contact >>

Hanover

Luther Rechtsanwaltsgesellschaft mbH

Berliner Allee 2630175 HanoverGermany

Contact >>

Ho Chi Minh City

Luther Law Vietnam LL.C.

25th Floor Deutsches Haus, 33 Le Duan Boulevard, Ben Nghe Ward, District 1 Ho Chi Minh CityVietnam

Contact >>
Our Services >>

Jakarta

Maqdir Imsail & Partners in collaboration with Luther LLP

Jl. Latuharhary No. 6A, MentengJakarta Pusat 10310, Indonesia JakartaIndonesia

Contact >>
Our Services >>

Kuala Lumpur

Luther Corporate Services Sdn. Bhd.

Unit No. L25-1, Level 25
TSLAW Tower
No. 39, Jalan Kamuning55100 Kuala LumpurMalaysia

Contact >>
Our Services >>

Leipzig

Luther Rechtsanwaltsgesellschaft mbH

Grimmaische Straße 2504109 LeipzigGermany

Contact >>

London

Luther Rechtsanwaltsgesellschaft mbH

5th Floor, Aldermary House, 10-15 Queen St, CordwainerEC4N 1TX LondonUnited Kingdom

Contact >>

Luxembourg

Luther S.A., inscrite au Barreau de Luxembourg

Aerogolf Center, 1B, Heienhaff1736 Senningerberg LuxembourgLuxembourg

Contact >>
Our Services >>

Munich

Luther Rechtsanwaltsgesellschaft mbH

Karlstraße 10-1280333 MunichGermany

Contact >>

Shanghai

Luther Solutions (Shanghai) Co., Ltd.

Hang Seng Bank Tower, Room 17-012, No. 1000 Lujiazui Ring Road, Pudong, Pilot Free Trade Zone200120 ShanghaiChina

Contact >>
Our Services >>

Singapore

Luther LLP

4 Battery Road #25-01 Bank of China Building049908 SingaporeSingapore

Contact >>
Our Services >>

Stuttgart

Luther Rechtsanwaltsgesellschaft mbH

Lautenschlagerstraße 2470173 StuttgartGermany

Contact >>

Yangon

Luther Law Firm Ltd.

Uniteam Marine Office Building11111 YangonMyanmar

Contact >>
Our Services >>

Afrika

Algeria
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Angola
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Congo
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Egypt
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Ghana
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Kenya
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Lebanon
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Morocco
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Mozambique
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Namibia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Nigeria
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Sierra-Leone
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

South Africa
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Volker Steimle
T +49 221 9937 24820
>> Profile

Tanzania
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Tunisia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Uganda
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Zimbabwe
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Asia

Cambodia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Hong Kong
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Japan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Philippines
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Taiwan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

South Korea
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Vietnam
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Australia & New Zealand

Australia
Dr. Steffen Gaber
T +49 711 9338 19192
>> Profile

New Zealand
Dr. Steffen Gaber
T +49 711 9338 19192
>> Profile

Europe

Armenia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Austria
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Belarus
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Bosnia-Herzegovina
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Bulgaria
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Croatia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Cyprus
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Andreas Kloyer
T +49 69 27229 0
Dr. Thomas Kuhnle

Czech Republic
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Denmark
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Estonia
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Finnland
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

France
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile >> Corporate Service

Greece
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Hungary
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Italy
Dr. Eckart Petzold
T +49 211 5660 25065
>> Profile >> Corporate Service

Ireland
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Island
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Latvia
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Liechtenstein
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Lithuania
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Malta
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Macedonia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Moldawia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Netherlands
Dr. Stefan Galla
T +49 201 9220 24016
>> Profile

Norway
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Spain
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Sweden
Dr. Christoph von Burgsdorff
T +49 40 18067 12179
>> Profile
Dr. Richard Happ
T +49 40 18067 12766
>> Profile

Switzerland
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Poland
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Portugal
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Russia
Reinhard Willemsen
T +49 89 23714 25792
>> Profile

Romania
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Scotland
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Serbia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Slovakia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Slovenian
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Turkey
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Ukraine
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Middle East

Afghanistan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Azerbaijan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Brunei
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Georgiea
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Iraq
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Iran
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Israel
Eric Sublon
T +352 27484 1
>> Profile

Jordan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Kazakhstan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Qatar
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Kuwait
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Pakistan
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Palestine
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

Saudi-Arabia
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

United Arab Emirates
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profile
Dr. Thomas Kuhnle
T +49 711 9338 19193
>> Profile

North America

Canada
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profil

USA
Dr. Andreas Kloyer
T +49 69 27229 0
>> Profil

South & Middle America

Argentinia
Philipp Dietz
T +49 221 9937 14224
>> Profile

Bolivia
Philipp Dietz
T +49 221 9937 14224
>> Profile

Brasil
Philipp Dietz
T +49 221 9937 14224
>> Profile

Chile
Philipp Dietz
T +49 221 9937 14224
>> Profile

Colombia
Philipp Dietz
T +49 221 9937 14224
>> Profile

Costa Rica
Philipp Dietz
T +49 221 9937 14224
>> Profile

Domininican Republic
Philipp Dietz
T +49 221 9937 14224
>> Profile

Ecuador
Philipp Dietz
T +49 221 9937 14224
>> Profile

El Salvador
Philipp Dietz
T +49 221 9937 14224
>> Profile

Guatemala
Philipp Dietz
T +49 221 9937 14224
>> Profile

Mexico
Philipp Dietz
T +49 221 9937 14224
>> Profile

Nicaragua
Philipp Dietz
T +49 221 9937 14224
>> Profile

Panama
Philipp Dietz
T +49 221 9937 14224
>> Profile

Paraguay
Philipp Dietz
T +49 221 9937 14224
>> Profile

Peru
Philipp Dietz
T +49 221 9937 14224
>> Profile

Uruguay
Philipp Dietz
T +49 221 9937 14224
>> Profile

Venezuela
Philipp Dietz
T +49 221 9937 14224
>> Profile

Locations

Best Friends

Afrika
Asia
Australia & New Zealand
Europe
Middle East
North America
South & Middle America