BBH EXPERTS

• Electricity tax and energy tax
• National emissions trading system (Fuel Emissions Trading Act (BEHG))
• Customs and foreign trade law (Union Customs Code, Foreign Trade and Payments Act (AWG)/Foreign Trade Regulation (AWV) etc.)

Jennifer Diane Morgenstern advises on electricity and energy tax law as well as on carbon pricing within the national emissions trading system. Her key practice areas include advice on tax returns and the representation of clients in legal remedy proceedings before the financial authorities and fiscal courts. Furthermore, she provides comprehensive advice on matters of customs and foreign trade law (i.a. on the import/export of goods, customs procedures, cross-border trade in services and cross-border payments).

• Born in Berlin in 1989
• Married with one child
• 2008-2014 studies of law at the European University Viadrina in Frankfurt (Oder)
• 2014-2015 research associate at BBH Berlin
• 2014-2015 master’s programme (LL.M.) in European Economic Law at the European University Viadrina in Frankfurt (Oder)
• 2015-2017 legal traineeship in Berlin including placements at the Federal Ministry for Economic Affairs and Energy (European department; division for State aid control policy) and at national and international commercial law firms with a focus on State aid law and energy law
• Since 2018 lawyer at BBH Berlin
• Since 2023 counsel at BBH
• 2025 training course on customs and foreign trade law, certified customs specialist (Zollfachwirtin)