Dietmar Gosch

Dietmar Gosch (* around 1950 ) is a German lawyer. Until January 2016 he was presiding judge at the Federal Fiscal Court (BFH) .

Life

Dietmar Gosch began his career after studying law and completing a legal traineeship at the Hanseatic Higher Regional Court in Bremen in 1979 as a government councilor and senior government councilor in the higher service of the Hamburg financial administration. At the end of 1983 he moved to the Hamburg Finance Court as a judge . On July 16, 1991 he was appointed judge at the BFH in Munich. There it belonged at the time to the XI, who was mainly responsible for the income tax treatment of freelancers and tradespeople. Senate on; In June 1995 he moved to the First Senate, which mainly deals with corporate income tax, foreign tax, treaty and conversion tax law. Since January 2004 Dietmar Gosch has also been a member of the BFH's Grand Senate . He was also a long-time member of the presidium and the judges' council of the court.

In March 2005 he was appointed presiding judge at the BFH by the Federal President. As the successor to Franz Wassermeyer, who retired in February 2005, he took over the chairmanship of the First Senate. At the end of January 2016, he left the BFH because he had reached the legal age limit.

Dietmar Gosch has been an independent lawyer and tax advisor since August 2016. From August 1 to June 30, 2018, he was also Of Counsel at the auditing company KPMG AG . Since July 1, 2018, he has been working independently with the WTS Group in Munich and Hamburg, initially at WTS Group AG Steuerberatungsgesellschaft as Partner Of Counsel, from April 1, 2019 as a partner at WTS Steuerberatungsgesellschaft mbH.

Dietmar Gosch, who received his doctorate from Bielefeld University , is honorary professor at Christian-Albrechts-Universität zu Kiel . As part of his academic work, he acts as an editor, co-editor and author of comments, among other things, on the corporate income tax law , double taxation agreements , the tax code and tax court code , the income tax law , and a manual on GmbH. He is co-editor of the academic series of PwC studies on corporate and international tax law and tax law and public finance , academic editor of the journal German Tax Law (DStR) , co-editor of the journals GmbH-Rundschau (GmbHR) and International Business Letters (IWB) . Until the end of 2017, he was chairman of the advisory board of the corporate taxation magazine (Ubg) . Numerous specialist articles identify him as an author. He also gave lectures to tax consultants, companies and network associations and took part in discussion groups.

Dietmar Gosch is chairman of the board of the Hamburg forum for corporate tax law , member of the board of the International Fiscal Association (IFA) Germany as well as the presidium of the IFA section Bavaria, member of the " German Tax Law Society " and the Hanseatic Bar Association in Hamburg. In 2004 and 2005 he was a member of the Tax Code Commission of the Market Economy Foundation .

In 2015 he was awarded the Gerhard Thoma Prize of Honor from the Fachinstitut der Steuerberater eV . On the occasion of his resignation from the judge's office on January 31, 2016, he was recognized by the commemorative publication National and international corporate taxation in the legal system (Verlag CH Beck, Munich) published by Lüdicke, Mellinghoff and Rödder .

Individual evidence

1. ↑ Bundesfinanzhof press release No. 9/2016 of January 29, 2016. Accessed August 7, 2018 . 
2. ↑ Marita Reuter, Thomas Blees: Prof. Dr. Dietmar Gosch Of Counsel at KPMG. (No longer available online.) In: home.kpmg.com. August 3, 2016, archived from the original on November 4, 2016 ; accessed on November 2, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  
3. ↑ JUVE - www.juve.de: Prominent access: Ex-BFH judge Gosch becomes Partner of Counsel at WTS «JUVE. Retrieved July 10, 2018 . 
4. ↑ Dietmar Gosch (Ed.): Corporate Tax Law: KStG. Comment. (= Beck's tax comments. ) 2nd edition. CH Beck, Munich 2009; 4th edition ibid 2020, ISBN 978-3-406-72616-3 .
5. ↑ Dietmar Gosch, Heinz-Klaus Kroppen, Siegfried Grotherr , Kraft (eds.): DBA comment: Double taxation agreement. 6 volumes (loose-leaf work). Neue Wirtschafts-Briefe, Herne 1997, ISBN 978-3-482-47861-1 ; with 39th update: ibid 2019, ISBN 978-3-482-47863-5 .
6. ↑ Dietmar Gosch (Ed.): Tax Code - Tax Court Code. With subsidiary laws | ECJ procedural law. Comment. Founded by Albert Beermann. Stollfuß, Bonn 2015, ISBN 978-3-08-253050-4 ; Completed new edition (with Andreas Hoyer) 2019, ISBN 978-3-08-253000-9 .
7. ^ Paul Kirchhof (Ed.): Income Tax Act (EStG). Comment. 19th, revised edition. Publishing house Dr. Otto Schmidt, Cologne 2020, ISBN 978-3-504-23102-6 (with contributions from Dietmar Gosch, among others); Paul Kirchhof, Hartmut Söhn , Rudolf Mellinghoff (eds.): Income tax law. Comment. CF Müller Verlag, Heidelberg 2020, ISBN 978-3-8114-8322-4 (with contributions from Dietmar Gosch, among others).
8. ↑ Dietmar Gosch, Rolf Schwedhelm, Sebastian Spiegelberger (eds.): GmbH advice: corporate law and tax law. Otto Schmidt, Cologne 2019, ISBN 978-3-504-32131-4 .
9. ↑ Florian Zerfaß, Konrad Fischer: The questionable additional earnings of the judges. In: WirtschaftsWoche Online (wiwo.de). 3rd April 2014.
10. ↑ www.rws-verlag.de: Presiding judge at the Federal Fiscal Court Prof. Dr. Dietmar Gosch is retiring.