Born in 1940

Lawyer since 2005, certified tax consultant since 2005.

Study of law in Geneva, Cologne and Bonn (1967 Dr. iur.).

Lecturer in tax law at the University of Bonn since 1973.

Honorary professor at the University of Bonn since 1985.

1975 - 1984 Judge at the tax courts of Düsseldorf and Cologne.

1984 - 2005 Judge as well as Presiding Judge at the Federal Finance Court.

Awarded an honorary doctorate in law by the University of Siegen in 2008.

Co-editor of “Internationales Steuerrecht” (IStR) (International Tax Law Review), “Europäische Zeitschrift für Wirtschaftsrecht” (EuZW) (European Business Law Journal) and “Steuer und Wirtschaft” (StuW) (Tax and the Economy).