Niedersachsen is characterized by a strong Mittelstand and automotive industry (Volkswagen is based here). Hanover is the legal center but most market-leading firms serve the region through their offices in Berlin, Hamburg and Düsseldorf. Emden and Leer are increasingly important centers for shipping and offshore wind parks.

Significant developments:

- The attractive transaction market and early succession planning due to the new ruling on inheritance tax are fueling a boom in notary work and filling firms' coffers.