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Exhibit 8.3
GLEISS LUTZ HOOTZ HIRSCH
RECHTSANWALTE
Maybachstrasse 6 . 70469 Stuttgart . Germany
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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 [email protected]
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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.
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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
