PHONE: (+49) 69 770752 531


  • Universities of Mainz and Göttingen, Germany (Management Studies)
  • Languages: German, English


  • American College of Bankruptcy
  • International Insolvency Institute
  • INSOL Europe

Michael Thierhoff

Chartered Accountant, Tax Advisor
Managing Partner – Frankfurt am Main

Michael is a Partner at Andersen in Germany and head of the restructuring team. He draws on more than 25 years of experience in the field of restructuring and insolvency. Michael started his career with Arthur Andersen, where he worked in the offices in Dusseldorf, Chicago and Cologne. As a Partner he was heading the Corporate Recovery Services Team. His time with Arthur Andersen was split by 2 years as head of accounting and taxes of an internationally operating manufacturer of packaging materials. Later Michael was head of the insolvency and restructuring team of Haarmann, Hemmelrath & Partner, before he was one of the partners to establish Thierhoff Müller & Partner in early 2004.

His practice focuses on the comprehensive advice and mediation in negotiations in distressed situations, the design, negotiation and implementation of turnaround concepts, the preparation of integrated budgets and the active guidance and advice to management trading in distressed situations as well as expert opinions on questions of viability, accounting and insolvency filing obligations (turnaround opinions in accordance with IDW S6 and opinions for protective shield proceedings in accordance with sec. 270b Insolvency Code, etc.). Michael has comprehensive experience in advising on cross border and insolvency matters. Due to his active membership in a number of professional organizations and the reach of the Andersen network he has ample experience in working with colleagues and high caliber experts in other jurisdictions. Michael was for more than ten years member of the Council of INSOL Europe and president of this organization. He was also a director on the Board of INSOL International for five years. Michael has been invited to become one of the few German members of the American College of Bankruptcy and the International Insolvency Institute.

Together with Renate Müller Michael is editor of the manual on restructuring (Handbuch “Unternehmenssanierung”), 3rd edition published in 2022 by C.F. Müller Verlag. Michael is frequently invited to speak on international congresses and seminars and has published a number of articles on German restructuring and insolvency matters especially in English speaking journals.