Arndt Raupach

Arndt Raupach (born June 14, 1936 in Freiberg ) is a German tax lawyer ( specialist lawyer for tax law ), lecturer at the University of Munich (since 1987 as honorary professor ) and the University of Frankfurt and editor of the income tax commentary on Herrmann / Heuer / Raupach .

Life

Raupach was born on June 14, 1936 in Freiberg, Saxony, as the son of the lawyer Walter Raupach. In 1945 his family fled to Lippesche Detmold . After passing the Abitur, Raupach first completed an apprenticeship as a tax inspector at the North Rhine-Westphalian financial school in Nordkirchen on the advice of his father . This apprenticeship laid the foundation for Raupach's enthusiasm for tax law. He then studied for three semesters at the Westfälische Wilhelms-Universität in Münster before moving to the University of Munich, where he was able to hear Ottmar Bühler , the head of international tax law . There he also completed his doctorate in 1968 , which was awarded the Gerhard Thoma Honorary Prize from the Institute of Tax Advisors . Raupach began the award-winning dissertation The Rule of Understanding in Tax Law with Professor Bühler and finished it with Professor Hans Spanner after his death . In Ottmar Bühler's seminar, Raupach also got to know his then business assistant Albert J. Rädler . This was the beginning of decades of collaboration. As early as 1966, both published the standard work German Taxes on Foreign Relations Raupach was still a trainee lawyer at that time. In 1970 they both founded the partnership Rädler Raupach & Partner, in which Raupach remained until 1997. This law firm developed temporarily through mergers into the largest German commercial law firm. In 1998 Raupach founded the law firm Raupach & Wollert-Elmendorff in Munich, which worked closely with the auditing company Deloitte & Touche , where he left in 2003. In 2004, the now 68-year-old started again and moved with a core team to the international tax law firm Mc Dermott Will & Emery , which at the time had the largest tax department of all law firms in the USA. Raupach has headed the annual "International Tax Law Practice" conference since 1972 and is deputy chairman of the German Tax Law Society , where he was also chairman of the scientific advisory board from 2000–2003. From 1981 to 2004 Raupach taught tax law at the university, since 1987 as an honorary professor. Between 1993 and 2001 there was a teaching position in the economics department at the University of Frankfurt am Main.

In 1969, Gerhard Heuer, who was impressed by Raupach, wrote to the then young lawyer and offered him the successor in his major commentary on income and corporation tax. Since then, Raupach has worked for Herrmann / Heuer / Raupach , a commentary on questions of German tax law, in the title of which it was included in 1982 and for which, as editor, he now has overall responsibility.

Arndt Raupach has lived on the Ederhof near Haag since 1984 and operates ecological agriculture. He works as a breeder of Frisians and was temporarily president of the German association of Frisian breeders . Raupach is married and has two children. In 1992, the then 56-year-old and his wife took in a six-month-old foster child, which was handicapped several times during the birth due to lack of oxygen.

literature

• Festschrift for Arndt Raupach on his 70th birthday: Tax and company law between entrepreneurship and the common good; edited by Paul Kirchhof , ISBN 978-3-504-06033-6
• Arndt Raupach on his seventieth birthday , Helmut Becker in Der Betrieb , issue 31/2006
• Herrmann / Heuer / Raupach , Income Tax and Corporation Tax Act. Comment. ISBN 3-504-23063-0

• Arndt Raupach on his 70th birthday , Dirk Pohl in Neue Juristische Wochenschrift , 2006, p. 1935

Web links

• Literature by and about Arndt Raupach in the catalog of the German National Library
• biography