EX-8.3 5 0005.txt OPINION OF GLEISS LUTZ HOOTZ HIRSCH Exhibit 8.3 GLEISS LUTZ HOOTZ HIRSCH RECHTSANWALTE Maybachstrasse 6 . 70469 Stuttgart . Germany Stuttgart Prof. Dr. Alfred Gleiss (- 1997) Herwig Lux Dr. Robert v. Steinau-Steinruck Dr. Helmuth Lutz Dr. Bernd Schieferdecker Stefanie Lorenzen BROKAT Aktiengesellschaft Dr. Christian Hootz Marion Liber, LL.M.* Dr. Anja Mengel, LL.M. Industriestrasse 3 Prof. Dr. Werner Kleinmann Christian Hamann D-70565 Stuttgart Dr. Horst Helm Federal Republic of Germany Dr. Wolfgang Blumers Prof. Dr. Rainer Bechtold Frankfurt Of Counsel Dr. Jorg Frick, StB Dr. Martin Hirsch Prof. Dr. Alexander Blankenagel Dr. Jobst-Hubertus Bauer Prof. Dr. Theodor Heinsius Dr. Bodo Riegger Dr. Ulrich Baeck Prof. Dr. Christoph Moench Dr. Wolfgang Bosch, Lic.Jur. Dr. Gerhard Wirth Dr. Uwe Eyles Dr. Hans Schlarmann Dr. Markus Deutsch Brussels Prof. Dr. Michael Uechtritz Dr. Hoimar von Ditfurth Dr. Hans-Jorg Niemeyer Prof. Dr. Gerhard Wegen, LL.M. Dr. Bernhard Busch Dr. Ingo Brinker, LL.M. Prof. Dr. Gerhard Roder Dr. Michael Marquardt, StB Dr. Matthias Karl, LL.M. Dr. Hans-Jorg Niemeyer Dr. Detlef Bauer Dr. Werner Berg, LL.M. Dr. Clemens Weidemann Dr. Rainer Loges, LL.M. Simon Hirsbrunner, Dr. Thomas Bopp Horst Langel, StB Lic.Jur., LL.M.* Dr. Martin Schockenhoff Dr. Ulrike Gluck Dr. Ulrich Soltesz, LL.M. Dr. Stefan Volker Dr. Burkhard Jakel Dr. Lilo Schlarmann Zbigniew Jara Dr. Marcus Dannecker Dr. Cornelius Gotze, LL.M. Dr. Martin Diller Dr. Ann Marie Welker Prague Dr. Hansjorg Scheel, LL.M. Dr. Arnold Bussemaker Dr. Ralf Thaeter, LL.M. Dr. Ingo Brinker, LL.M. Ingrid Hopfner Dr. Tomas Linhart* Dr. Andreas Diem, LL.M. Rainer Korch Dr. Ivo Nesrovnal, LL.M.* Dr. Stefanie Beinert, LL.M., StB Dr. Edgar Matyschok Dr. Rainer Loges, LL.M. Dr. Katrin Hau(beta)mann Vanessa Bayliss, Mag.Jur.* Dr. Martin Kubanek* Dr. Matthias Karl, LL.M. Cecilia Wittek, P.C.LL.* Dr. Alexander Schwarz, M.Jur. Dr. Dirk Wasmann Natalia Bodalo Lozano, LL.M.* Jakub Adam* Dr. Andreas Spahlinger Pavlina Berankova* Dr. Stefan Mutter Dr. Frank Merten WARSAW Dr. Reimar Buchner Berlin Dr. Hoimar von Ditfurth Dr. Wolfram Sandner Dr. Detlef Schmidt, Notar Dr. Johannes Niewerth, LL.M. Dr. Olaf Otting Prof. Dr. Werner Hoppe Zbigniew Jara Dr. Werner Berg, LL.M. Sabine Quarg Alina Loboda* Dr. Doris-Maria Schuster Dr. Ralf Thaeter, LL.M. Dr. Ulrich Soltesz, LL.M. Christian Steinke, Notar Dr. Stephan Wilske, LL.M. Dr. Stefan Lingemann, Notar Dr. Nicolas Luhrig Dr. Fred Wendt Shanghai Dr. Achim Dannecker Dr. Ulrich Schroeder Dr. Andreas Diem, LL.M. Dr. Gabriele Ro(beta)kopf, LL.M. Dr. Stefan Weidert, LL.M. Dr. Ulrike Gluck Dr. Alexander Schwarz, M.Jur. Dr. Johannes Niewerth, LL.M. Cecilia Wittek, P.C.LL.* Dr. Carsten Corino Dr. Sven-Christian Witt Dr. Rosanna Grosso, LL.M.* Dr. Torsten Uhlig Dr. Burghard Hildebrandt Dr. Christian Cascante, LL.M. Dr. Tobias Boecken Dr. Ingo Scholz Dr. Wolf Heinrich v. Bernuth *not admitted in Germany Please quote Date Direct dial Telefax Da/Brokat/Be September 1, 2000 49.711/8997-184 49.711/855096 agle/Br001 Da@stu.gleiss-law.com
Re: Registration Statement on Form F-4 Dear Ladies and Gentlemen : In connection with the Registration Statement on Form F-4 (the "Registration Statement") filed by BROKAT Aktiengesellschaft, a German corporation (the "Company"), with the US Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended (the "Act"), and the rules and regulations thereunder (the "Rules"), we have been requested to render our opinion as to the matters hereinafter set forth. Capitalized terms used and not otherwise defined herein shall have the meanings attributed thereto in the Registration Statement. GLEISS LUTZ HOOTZ HIRSCH - 2 - RECHTSANWALTE In this regard, we have reviewed copies of the Registration Statement (including the exhibits and appendices thereto). We have also made such other investigations of fact and law and have examined the originals, or copies authenticated to our satisfaction, of such other documents, records, certificates or other instruments as in our judgment are necessary or appropriate to render the opinion expressed below. The opinion set forth below is limited to the tax laws of Germany, all as in effect on the date hereof. The statutory provisions, regulations, and interpretations upon which our opinion is based are subject to change, and such changes could apply retroactively. Any such change could affect the continuing validity of the opinion set forth below. We assume no responsibility to advise you of any subsequent changes in existing law or facts, nor do we assume any responsibility to update this opinion with respect to any matters expressly set forth herein, and no opinions are to be implied or may be inferred beyond the matters expressly so stated. Based upon and subject to the foregoing, we confirm that the opinion of Gleiss, Lutz, Hootz, Hirsch set forth in the Registration Statement under the heading "Material Tax Consequences-German Taxation" constitutes our opinion with respect to such matters. We hereby consent to the filing of this opinion as an exhibit to the Registration Statement, or any amendment pursuant to Rule 462 under the Act. In giving this consent, we do not hereby agree that we come within the category of persons whose consent is required by the Act or the Rules. Very truly yours, /s/ Hansjorg Scheel Hansjorg Scheel