Heiko Panke
Attorney at Law / Solicitor, certified specialist lawyer for tax law
(Rechtsanwalt, Fachanwalt für Steuerrecht)

Areas of practice


  • Excise Taxes
  • Customs & VAT (incl. Export Regul)
  • Customs & Export Control
  • Tax Law
  • Criminal Tax law


  • DE German
  • US English


Heiko Panke was born in Hamm/ Westfalen in 1977. He studied law at the University of Münster. After completing his legal clerkship in Münster he was admitted to practice as a lawyer by the Bar Association Hamm in 2009. He qualified in tax law and became a certified specialist lawyer for tax law in 2013.

Heiko Panke has been working for Möllenhoff Rechtsanwälte since 2009. In the field of tax law he has a special focus on excise taxes. Concerning petroleum tax he enforced a correction of interpretation of the European Law by the European Court of Justice (C‑152/13). Besides this special focus Heiko Panke also advises private persons and companies in all aspects of national and international tax law including law on criminal prosecution for tax offences.

Another focal point of his practice is to advice our clients in cases of customs law including import and export law and antidumping-proceedings.

Heiko Panke is the author of articles in law journals concerning the above mentioned fields of law.

Specialist Articles

  • Die beiderseitige Bindungswirkung der vZTAs nach neuem Recht (Panke/Möllenhoff), AW-Prax (www.aw-prax.de), Reguvis Bundesanzeiger Verlag, Heft 02/2016, S. 51 ff., PDF-Download
  • Steuerfreiheit auch für Treibstoff in später angebauten Hauptbehältern von Lkw (Panke/Möllenhoff), AW-Prax (www.aw-prax.de), Reguvis Bundesanzeiger Verlag, Heft 09/2013, S. 293 ff., PDF-Download
  • Zur Besteuerung von Flugbenzin, AW-Prax (www.aw-prax.de), Reguvis Bundesanzeiger Verlag, Heft 06/2010, S. 238 ff., PDF-Download